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Company Registration No. NI057696 (Northern Ireland)
The Butcher Shop Co. Ltd Unaudited accounts for the year ended 31 December 2023
The Butcher Shop Co. Ltd Unaudited accounts Contents
Page
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The Butcher Shop Co. Ltd Company Information for the year ended 31 December 2023
Directors
Ms Svitlana Solod Mr Mark McCaffrey
Company Number
NI057696 (Northern Ireland)
Registered Office
Wellington House 30 Darling Street Enniskillen Co Fermanagh BT74 7EW
Accountants
MacNeary Rasdale & Co. Ltd Wellington House 30 Darling St Enniskillen Fermanagh BT74 7EW
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Accountants' report to the Board of Directors on the unaudited financial statements of The Butcher Shop Co. Ltd for the year ended 31 December 2023
In accordance with our engagement letter dated 1 August 2024, and in order to assist you to fulfil your duties under the Companies Act 2006, we have compiled the financial statements of the company which comprise the Profit and Loss Account, the Balance Sheet and the related notes from the accounting records and information and explanations you have given to us.
This report is made solely to the company's Board of Directors, as a body, in accordance with the terms of our engagement. Our work has been undertaken so that we might compile the financial statements that we have been engaged to compile, report to the company's Board of Directors that we have done so and state those matters that we have agreed to state to them in this report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and the company's Board of Directors as a body, for our work or for this report.
We have carried out this engagement in accordance with guidance issued by the Chartered Accountants Ireland and have complied with the ethical guidance laid down by the Institute relating to members undertaking the compilation of financial statements.
You have acknowledged on the balance sheet for the year ended 31 December 2023 your duty to ensure that the company has kept proper accounting records and to prepare financial statements that give a true and fair view under the Companies Act 2006. You consider that the company is exempt from the statutory requirement for an audit for the year.
We have not been instructed to carry out an audit of the financial statements. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.
MacNeary Rasdale & Co. Ltd Chartered Accountants Wellington House 30 Darling St Enniskillen Fermanagh BT74 7EW 18 October 2024
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The Butcher Shop Co. Ltd Statement of financial position as at 31 December 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Tangible assets
1,165,703 
456,274 
Current assets
Debtors
30,435 
18,657 
Cash at bank and in hand
12,293 
262 
42,728 
18,919 
Creditors: amounts falling due within one year
(164,392)
(151,589)
Net current liabilities
(121,664)
(132,670)
Total assets less current liabilities
1,044,039 
323,604 
Creditors: amounts falling due after more than one year
(646,914)
- 
Net assets
397,125 
323,604 
Capital and reserves
Called up share capital
2 
2 
Profit and loss account
397,123 
323,602 
Shareholders' funds
397,125 
323,604 
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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 18 May 2024 and were signed on its behalf by
Mr Mark McCaffrey Director Company Registration No. NI057696
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The Butcher Shop Co. Ltd Notes to the Accounts for the year ended 31 December 2023
1
Statutory information
The Butcher Shop Co. Ltd is a private company, limited by shares, registered in Northern Ireland, registration number NI057696. The registered office is Wellington House, 30 Darling Street, Enniskillen, Co Fermanagh, BT74 7EW.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Land & buildings
2% Straight Line
4
Tangible fixed assets
Land & buildings 
£ 
Cost or valuation
At cost 
At 1 January 2023
543,206 
Additions
720,293 
At 31 December 2023
1,263,499 
Depreciation
At 1 January 2023
86,932 
Charge for the year
10,864 
At 31 December 2023
97,796 
Net book value
At 31 December 2023
1,165,703 
At 31 December 2022
456,274 
5
Debtors
2023 
2022 
£ 
£ 
Amounts falling due within one year
Trade debtors
30,435 
- 
Other debtors
- 
18,657 
30,435 
18,657 
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The Butcher Shop Co. Ltd Notes to the Accounts for the year ended 31 December 2023
6
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
Bank loans and overdrafts
- 
19,023 
Taxes and social security
36,158 
13,833 
Loans from directors
96,267 
86,767 
Accruals
31,967 
31,966 
164,392 
151,589 
7
Creditors: amounts falling due after more than one year
2023 
2022 
£ 
£ 
Other creditors
646,914 
- 
8
Average number of employees
During the year the average number of employees was 2 (2022: 2).
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