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REGISTERED NUMBER: 08645706 (England and Wales)















Unaudited Financial Statements for the Year Ended 31 August 2023

for

Hot Rock Butchery Limited

Hot Rock Butchery Limited (Registered number: 08645706)






Contents of the Financial Statements
for the Year Ended 31 August 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


Hot Rock Butchery Limited

Company Information
for the Year Ended 31 August 2023







DIRECTORS: N J Johnson
W B Stafford





REGISTERED OFFICE: 206 Guildford Road
Bisley
Woking
Surrey
GU24 9DJ





REGISTERED NUMBER: 08645706 (England and Wales)





ACCOUNTANTS: Nick Brajkovich Limited
Chartered Accountants
29 Withers Avenue
Warrington
Cheshire
WA2 8EU

Hot Rock Butchery Limited (Registered number: 08645706)

Balance Sheet
31 August 2023

31.8.23 31.8.22
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 12,616 14,931

CURRENT ASSETS
Stocks 20,000 9,750
Debtors 5 3,507 4,086
Cash at bank 60,178 65,123
83,685 78,959
CREDITORS
Amounts falling due within one year 6 67,967 52,570
NET CURRENT ASSETS 15,718 26,389
TOTAL ASSETS LESS CURRENT
LIABILITIES

28,334

41,320

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 28,234 41,220
SHAREHOLDERS' FUNDS 28,334 41,320

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 August 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 2023 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 6 October 2023 and were signed on its behalf by:





W B Stafford - Director


Hot Rock Butchery Limited (Registered number: 08645706)

Notes to the Financial Statements
for the Year Ended 31 August 2023

1. STATUTORY INFORMATION

Hot Rock Butchery Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery - 20% on reducing balance
Computer equipment - 33% on cost

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 6 (2022 - 6 ) .

Hot Rock Butchery Limited (Registered number: 08645706)

Notes to the Financial Statements - continued
for the Year Ended 31 August 2023

4. TANGIBLE FIXED ASSETS
Short Plant and Computer
leasehold machinery equipment Totals
£    £    £    £   
COST
At 1 September 2022
and 31 August 2023 3,375 36,648 3,951 43,974
DEPRECIATION
At 1 September 2022 - 25,093 3,950 29,043
Charge for year - 2,315 - 2,315
At 31 August 2023 - 27,408 3,950 31,358
NET BOOK VALUE
At 31 August 2023 3,375 9,240 1 12,616
At 31 August 2022 3,375 11,555 1 14,931

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.8.23 31.8.22
£    £   
Trade debtors 2,373 2,621
Other debtors 1,134 1,465
3,507 4,086

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.8.23 31.8.22
£    £   
Trade creditors 32,065 15,523
Taxation and social security 18,857 21,643
Other creditors 17,045 15,404
67,967 52,570