IRIS Accounts Production v23.1.0.753 01056729 Board of Directors 1.6.22 31.5.23 31.5.23 false true false false true false iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pure010567292022-05-31010567292023-05-31010567292022-06-012023-05-31010567292021-05-31010567292021-06-012022-05-31010567292022-05-3101056729ns16:EnglandWales2022-06-012023-05-3101056729ns15:PoundSterling2022-06-012023-05-3101056729ns11:Director12022-06-012023-05-3101056729ns11:PrivateLimitedCompanyLtd2022-06-012023-05-3101056729ns11:SmallEntities2022-06-012023-05-3101056729ns11:AuditExempt-NoAccountantsReport2022-06-012023-05-3101056729ns11:SmallCompaniesRegimeForDirectorsReport2022-06-012023-05-3101056729ns11:SmallCompaniesRegimeForAccounts2022-06-012023-05-3101056729ns11:FullAccounts2022-06-012023-05-3101056729ns11:Director22022-06-012023-05-3101056729ns11:CompanySecretary12022-06-012023-05-3101056729ns11:RegisteredOffice2022-06-012023-05-3101056729ns6:CurrentFinancialInstruments2023-05-3101056729ns6:CurrentFinancialInstruments2022-05-3101056729ns6:ShareCapital2023-05-3101056729ns6:ShareCapital2022-05-3101056729ns6:RevaluationReserve2023-05-3101056729ns6:RevaluationReserve2022-05-3101056729ns6:RetainedEarningsAccumulatedLosses2023-05-3101056729ns6:RetainedEarningsAccumulatedLosses2022-05-3101056729ns6:PlantMachinery2022-06-012023-05-3101056729ns6:MotorVehicles2022-06-012023-05-3101056729ns6:ComputerEquipment2022-06-012023-05-3101056729ns6:LandBuildings2022-05-3101056729ns6:LeaseholdImprovements2022-05-3101056729ns6:PlantMachinery2022-05-3101056729ns6:LandBuildings2022-06-012023-05-3101056729ns6:LeaseholdImprovements2022-06-012023-05-3101056729ns6:LandBuildings2023-05-3101056729ns6:LeaseholdImprovements2023-05-3101056729ns6:PlantMachinery2023-05-3101056729ns6:LandBuildings2022-05-3101056729ns6:LeaseholdImprovements2022-05-3101056729ns6:PlantMachinery2022-05-3101056729ns6:MotorVehicles2022-05-3101056729ns6:ComputerEquipment2022-05-3101056729ns6:MotorVehicles2023-05-3101056729ns6:ComputerEquipment2023-05-3101056729ns6:MotorVehicles2022-05-3101056729ns6:ComputerEquipment2022-05-3101056729ns6:WithinOneYearns6:CurrentFinancialInstruments2023-05-3101056729ns6:WithinOneYearns6:CurrentFinancialInstruments2022-05-3101056729ns6:RevaluationReserve2022-05-31
REGISTERED NUMBER: 01056729 (England and Wales)













Bri-Ton Fine Foods Limited

Unaudited Financial Statements

for the Year Ended 31 May 2023






Bri-Ton Fine Foods Limited (Registered number: 01056729)






Contents of the Financial Statements
for the year ended 31 May 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Bri-Ton Fine Foods Limited

Company Information
for the year ended 31 May 2023







DIRECTORS: R A Arnold
Ms S Yates





SECRETARY: R A Arnold





REGISTERED OFFICE: Rowhurst Close
Apedale Road
Chesterton
Newcastle
Staffordshire
ST5 6BE





REGISTERED NUMBER: 01056729 (England and Wales)





ACCOUNTANTS: Slaters & Co Accountants
Lymore Villa
162a London Road
Chesterton
Newcastle
Staffordshire
ST5 7JB

Bri-Ton Fine Foods Limited (Registered number: 01056729)

Balance Sheet
31 May 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 1,147,537 839,066

CURRENT ASSETS
Stocks 365,480 317,301
Debtors 5 370,197 322,708
Cash at bank and in hand 3,161,949 2,803,434
3,897,626 3,443,443
CREDITORS
Amounts falling due within one year 6 1,452,010 1,396,052
NET CURRENT ASSETS 2,445,616 2,047,391
TOTAL ASSETS LESS CURRENT
LIABILITIES

3,593,153

2,886,457

PROVISIONS FOR LIABILITIES 42,291 37,210
NET ASSETS 3,550,862 2,849,247

CAPITAL AND RESERVES
Called up share capital 690 690
Revaluation reserve 7 668,695 318,695
Retained earnings 2,881,477 2,529,862
SHAREHOLDERS' FUNDS 3,550,862 2,849,247

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 May 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.

Bri-Ton Fine Foods Limited (Registered number: 01056729)

Balance Sheet - continued
31 May 2023


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 13 July 2023 and were signed on its behalf by:





R A Arnold - Director


Bri-Ton Fine Foods Limited (Registered number: 01056729)

Notes to the Financial Statements
for the year ended 31 May 2023

1. STATUTORY INFORMATION

Bri-Ton Fine Foods 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 as modified by the revaluation of certain assets.

Turnover
Turnover represents net invoice value of goods / services provided, excluding value added tax.

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 - 10% on reducing balance
Motor vehicles - 25% on reducing balance
Computer equipment - 33% on reducing balance

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

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 25 (2022 - 25 ) .

Bri-Ton Fine Foods Limited (Registered number: 01056729)

Notes to the Financial Statements - continued
for the year ended 31 May 2023

4. TANGIBLE FIXED ASSETS
Improvements
Freehold to Plant and
property property machinery
£    £    £   
COST OR VALUATION
At 1 June 2022 525,000 16,732 823,650
Additions - - 5,415
Revaluations 350,000 - -
At 31 May 2023 875,000 16,732 829,065
DEPRECIATION
At 1 June 2022 - - 646,766
Charge for year - - 18,230
At 31 May 2023 - - 664,996
NET BOOK VALUE
At 31 May 2023 875,000 16,732 164,069
At 31 May 2022 525,000 16,732 176,884

Motor Computer
vehicles equipment Totals
£    £    £   
COST OR VALUATION
At 1 June 2022 528,739 115,440 2,009,561
Additions - 2,227 7,642
Revaluations - - 350,000
At 31 May 2023 528,739 117,667 2,367,203
DEPRECIATION
At 1 June 2022 409,449 114,280 1,170,495
Charge for year 29,823 1,118 49,171
At 31 May 2023 439,272 115,398 1,219,666
NET BOOK VALUE
At 31 May 2023 89,467 2,269 1,147,537
At 31 May 2022 119,290 1,160 839,066

Bri-Ton Fine Foods Limited (Registered number: 01056729)

Notes to the Financial Statements - continued
for the year ended 31 May 2023

4. TANGIBLE FIXED ASSETS - continued

Cost or valuation at 31 May 2023 is represented by:

Improvements
Freehold to Plant and
property property machinery
£    £    £   
Valuation in 2008 318,695 - -
Valuation in 2023 350,000 - -
Cost 206,305 16,732 829,065
875,000 16,732 829,065

Motor Computer
vehicles equipment Totals
£    £    £   
Valuation in 2008 - - 318,695
Valuation in 2023 - - 350,000
Cost 528,739 117,667 1,698,508
528,739 117,667 2,367,203

If Freehold Property had not been revalued it would have been included at the following historical cost:

2023 2022
£    £   
Cost 206,305 206,305

Freehold Property was valued on an open market basis on 4 April 2023 by Louis Taylor .

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 338,411 284,347
Other debtors 31,786 38,361
370,197 322,708

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Bank loans and overdrafts 2,326 1,639
Trade creditors 355,593 318,673
Taxation and social security 110,664 88,282
Other creditors 983,427 987,458
1,452,010 1,396,052

Bri-Ton Fine Foods Limited (Registered number: 01056729)

Notes to the Financial Statements - continued
for the year ended 31 May 2023

7. RESERVES
Revaluation
reserve
£   
At 1 June 2022 318,695
Freehold Property revaluation 350,000

At 31 May 2023 668,695