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2022-12-31 10507942 17 2022-01-01 2022-12-31 10507942 frs-core:CurrentFinancialInstruments 17 2022-12-31 10507942 frs-core:Non-currentFinancialInstruments 17 2022-12-31 10507942 18 2022-01-01 2022-12-31 10507942 frs-core:CurrentFinancialInstruments 18 2022-12-31 10507942 frs-core:Non-currentFinancialInstruments 18 2022-12-31 10507942 19 2022-01-01 2022-12-31 10507942 frs-core:CurrentFinancialInstruments 19 2022-12-31 10507942 frs-core:Non-currentFinancialInstruments 19 2022-12-31 10507942 20 2022-01-01 2022-12-31 10507942 frs-core:CurrentFinancialInstruments 20 2022-12-31 10507942 frs-core:Non-currentFinancialInstruments 20 2022-12-31 10507942 dpl-frs:Item1 2022-01-01 2022-12-31 10507942 dpl-frs:Item1 2021-12-31 10507942 dpl-frs:Item1 2022-12-31 10507942 dpl-frs:CostSales dpl-frs:Item1 2022-01-01 2022-12-31 10507942 dpl-frs:CostSales dpl-frs:Item1 2021-12-31 10507942 dpl-frs:CostSales dpl-frs:Item1 2022-12-31 10507942 dpl-frs:DistributionCosts dpl-frs:Item1 2022-01-01 2022-12-31 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2021-12-31 10507942 dpl-frs:Item4 2022-12-31 10507942 dpl-frs:CostSales dpl-frs:Item4 2022-01-01 2022-12-31 10507942 dpl-frs:CostSales dpl-frs:Item4 2021-12-31 10507942 dpl-frs:CostSales dpl-frs:Item4 2022-12-31 10507942 dpl-frs:DistributionCosts dpl-frs:Item4 2022-01-01 2022-12-31 10507942 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2022-01-01 2022-12-31 10507942 dpl-frs:Item5 2022-01-01 2022-12-31 10507942 dpl-frs:Item5 2021-12-31 10507942 dpl-frs:Item5 2022-12-31 10507942 dpl-frs:CostSales dpl-frs:Item5 2022-01-01 2022-12-31 10507942 dpl-frs:CostSales dpl-frs:Item5 2021-12-31 10507942 dpl-frs:CostSales dpl-frs:Item5 2022-12-31 10507942 dpl-frs:DistributionCosts dpl-frs:Item5 2022-01-01 2022-12-31 10507942 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2022-01-01 2022-12-31 10507942 dpl-frs:Item6 2022-01-01 2022-12-31 10507942 dpl-frs:Item6 2021-12-31 10507942 dpl-frs:Item6 2022-12-31 10507942 dpl-frs:CostSales dpl-frs:Item6 2022-01-01 2022-12-31 10507942 dpl-frs:CostSales dpl-frs:Item6 2021-12-31 10507942 dpl-frs:CostSales dpl-frs:Item6 2022-12-31 10507942 dpl-frs:DistributionCosts dpl-frs:Item6 2022-01-01 2022-12-31 10507942 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2022-01-01 2022-12-31 10507942 dpl-frs:Item7 2022-01-01 2022-12-31 10507942 dpl-frs:Item7 2021-12-31 10507942 dpl-frs:Item7 2022-12-31 10507942 dpl-frs:CostSales dpl-frs:Item7 2022-01-01 2022-12-31 10507942 dpl-frs:CostSales dpl-frs:Item7 2021-12-31 10507942 dpl-frs:CostSales dpl-frs:Item7 2022-12-31 10507942 dpl-frs:DistributionCosts dpl-frs:Item7 2022-01-01 2022-12-31 10507942 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2022-01-01 2022-12-31 10507942 dpl-frs:Item8 2022-01-01 2022-12-31 10507942 dpl-frs:Item8 2021-12-31 10507942 dpl-frs:Item8 2022-12-31 10507942 dpl-frs:CostSales dpl-frs:Item8 2022-01-01 2022-12-31 10507942 dpl-frs:CostSales dpl-frs:Item8 2021-12-31 10507942 dpl-frs:CostSales dpl-frs:Item8 2022-12-31 10507942 dpl-frs:DistributionCosts dpl-frs:Item8 2022-01-01 2022-12-31 10507942 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2022-01-01 2022-12-31 10507942 dpl-frs:Item9 2022-01-01 2022-12-31 10507942 dpl-frs:Item9 2021-12-31 10507942 dpl-frs:Item9 2022-12-31 10507942 dpl-frs:CostSales dpl-frs:Item9 2022-01-01 2022-12-31 10507942 dpl-frs:CostSales dpl-frs:Item9 2021-12-31 10507942 dpl-frs:CostSales dpl-frs:Item9 2022-12-31 10507942 dpl-frs:DistributionCosts dpl-frs:Item9 2022-01-01 2022-12-31 10507942 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2022-01-01 2022-12-31 10507942 dpl-frs:Item10 2022-01-01 2022-12-31 10507942 dpl-frs:Item10 2021-12-31 10507942 dpl-frs:Item10 2022-12-31 10507942 dpl-frs:CostSales dpl-frs:Item10 2022-01-01 2022-12-31 10507942 dpl-frs:CostSales dpl-frs:Item10 2021-12-31 10507942 dpl-frs:CostSales dpl-frs:Item10 2022-12-31 10507942 dpl-frs:DistributionCosts dpl-frs:Item10 2022-01-01 2022-12-31 10507942 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2022-01-01 2022-12-31 10507942 dpl-frs:Item11 2022-01-01 2022-12-31 10507942 dpl-frs:Item11 2021-12-31 10507942 dpl-frs:Item11 2022-12-31 10507942 dpl-frs:CostSales dpl-frs:Item11 2022-01-01 2022-12-31 10507942 dpl-frs:CostSales dpl-frs:Item11 2021-12-31 10507942 dpl-frs:CostSales dpl-frs:Item11 2022-12-31 10507942 dpl-frs:DistributionCosts dpl-frs:Item11 2022-01-01 2022-12-31 10507942 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2022-01-01 2022-12-31 10507942 dpl-frs:Item12 2022-01-01 2022-12-31 10507942 dpl-frs:Item12 2021-12-31 10507942 dpl-frs:Item12 2022-12-31 10507942 dpl-frs:CostSales dpl-frs:Item12 2022-01-01 2022-12-31 10507942 dpl-frs:CostSales dpl-frs:Item12 2021-12-31 10507942 dpl-frs:CostSales dpl-frs:Item12 2022-12-31 10507942 dpl-frs:DistributionCosts dpl-frs:Item12 2022-01-01 2022-12-31 10507942 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2022-01-01 2022-12-31 10507942 1 2022-01-01 2022-12-31 10507942 frs-countries:EnglandWales 2022-01-01 2022-12-31
Registered number: 10507942
Hatton Butchers Ltd
Unaudited Financial Statements
For The Year Ended 31 December 2023
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 10507942
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 11,702 15,485
11,702 15,485
CURRENT ASSETS
Stocks 5 10,621 9,934
Debtors 6 1,419 1,275
Cash at bank and in hand 15,264 9,123
27,304 20,332
Creditors: Amounts Falling Due Within One Year 7 (23,445 ) (17,926 )
NET CURRENT ASSETS (LIABILITIES) 3,859 2,406
TOTAL ASSETS LESS CURRENT LIABILITIES 15,561 17,891
NET ASSETS 15,561 17,891
CAPITAL AND RESERVES
Called up share capital 8 20 20
Profit and Loss Account 15,541 17,871
SHAREHOLDERS' FUNDS 15,561 17,891
Page 1
Page 2
For the year ending 31 December 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Alison West
Director
13 March 2024
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Hatton Butchers Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 10507942 . The registered office is 38 Station Road, Hatton, Derby, DE65 5EL.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements are prepared in Sterling (£), which is the functional currency of the company. The financial statements are for the year ended 31 December 2023 (2022: year ended 31 December 2022).
The financial statements are prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Fixtures & Fittings 15% Straight Line
Computer Equipment 20% Straight Line
2.4. Leasing and Hire Purchase Contracts
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.
2.5. Stocks and Work in Progress
Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.
2.6. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
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2.7. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 5 (2022: 5)
5 5
4. Tangible Assets
Fixtures & Fittings Computer Equipment Total
£ £ £
Cost
As at 1 January 2023 35,158 2,022 37,180
Additions 1,801 - 1,801
As at 31 December 2023 36,959 2,022 38,981
Depreciation
As at 1 January 2023 19,956 1,739 21,695
Provided during the period 5,301 283 5,584
As at 31 December 2023 25,257 2,022 27,279
Net Book Value
As at 31 December 2023 11,702 - 11,702
As at 1 January 2023 15,202 283 15,485
5. Stocks
2023 2022
£ £
Finished goods 10,621 9,934
10,621 9,934
6. Debtors
2023 2022
£ £
Due within one year
Prepayments and accrued income 110 98
Pension scheme prepayments - 59
VAT 1,309 1,118
1,419 1,275
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Page 5
7. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 11,243 7,903
Corporation tax 4,314 1,714
Other taxes and social security 139 62
Other creditors 566 -
Accruals and deferred income 359 845
Directors' loan accounts 6,824 7,402
23,445 17,926
8. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 20 20
9. Other Commitments
The total of future minimum lease payments under non-cancellable operating leases are as following:
2023 2022
£ £
Not later than one year 7,783 -
Later than one year and not later than five years 30,000 -
Later than five years 4,375 -
42,158 -
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