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REGISTERED NUMBER: 11970496 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2024

FOR

THE PORK SHOP GROUP LIMITED

THE PORK SHOP GROUP LIMITED (REGISTERED NUMBER: 11970496)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2024




Page

Company Information 1

Statement of Financial Position 2

Notes to the Financial Statements 4

Chartered Certified Accountants' Report 8

THE PORK SHOP GROUP LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31 JULY 2024







DIRECTORS: Mr L J Gardner
Mrs A L P Gardner





REGISTERED OFFICE: 17 Victoria Road East
Thornton Cleveleys
Lancashire
FY5 5HT





REGISTERED NUMBER: 11970496 (England and Wales)





ACCOUNTANTS: Miller Roskell Limited
Chartered Certified Accountants
17 Victoria Road East
Thornton Cleveleys
Lancashire
FY5 5HT

THE PORK SHOP GROUP LIMITED (REGISTERED NUMBER: 11970496)

STATEMENT OF FINANCIAL POSITION
31 JULY 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 186,967 246,848

CURRENT ASSETS
Stocks 25,000 25,000
Debtors 5 58,044 75,105
Cash at bank and in hand 123,760 111,760
206,804 211,865
CREDITORS
Amounts falling due within one year 6 228,404 253,721
NET CURRENT LIABILITIES (21,600 ) (41,856 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

165,367

204,992

CREDITORS
Amounts falling due after more than one
year

7

(25,822

)

(18,334

)

PROVISIONS FOR LIABILITIES (23,312 ) (26,369 )
NET ASSETS 116,233 160,289

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 116,133 160,189
SHAREHOLDERS' FUNDS 116,233 160,289

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 July 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 2024 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 PORK SHOP GROUP LIMITED (REGISTERED NUMBER: 11970496)

STATEMENT OF FINANCIAL POSITION - continued
31 JULY 2024


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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 2 December 2024 and were signed on its behalf by:





Mr L J Gardner - Director


THE PORK SHOP GROUP LIMITED (REGISTERED NUMBER: 11970496)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2024

1. STATUTORY INFORMATION

The Pork Shop Group 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 or, if held under a finance lease, over the lease term, whichever is the shorter.

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 Statement of Income and Retained Earnings, 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 statement of financial position date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

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

THE PORK SHOP GROUP LIMITED (REGISTERED NUMBER: 11970496)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 JULY 2024

2. ACCOUNTING POLICIES - continued

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 55 (2023 - 68 ) .

4. TANGIBLE FIXED ASSETS
Improvements Fixtures
to Plant and and
property machinery fittings
£    £    £   
COST
At 1 August 2023 133,064 135,472 55,337
Additions 6,427 4,655 -
Disposals (26,260 ) (32,146 ) -
At 31 July 2024 113,231 107,981 55,337
DEPRECIATION
At 1 August 2023 17,346 58,378 25,586
Charge for year 5,616 13,888 4,612
Eliminated on disposal (3,442 ) (14,271 ) -
At 31 July 2024 19,520 57,995 30,198
NET BOOK VALUE
At 31 July 2024 93,711 49,986 25,139
At 31 July 2023 115,718 77,094 29,751

Motor Computer
vehicles equipment Totals
£    £    £   
COST
At 1 August 2023 35,965 1,034 360,872
Additions 9,750 - 20,832
Disposals (14,995 ) - (73,401 )
At 31 July 2024 30,720 1,034 308,303
DEPRECIATION
At 1 August 2023 12,118 596 114,024
Charge for year 2,886 207 27,209
Eliminated on disposal (2,184 ) - (19,897 )
At 31 July 2024 12,820 803 121,336
NET BOOK VALUE
At 31 July 2024 17,900 231 186,967
At 31 July 2023 23,847 438 246,848

THE PORK SHOP GROUP LIMITED (REGISTERED NUMBER: 11970496)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 JULY 2024

4. TANGIBLE FIXED ASSETS - continued

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:
Plant and Motor
machinery vehicles Totals
£    £    £   
COST
At 1 August 2023 37,917 7,000 44,917
Additions - 9,750 9,750
Transfer to ownership (37,917 ) (7,000 ) (44,917 )
At 31 July 2024 - 9,750 9,750
DEPRECIATION
At 1 August 2023 15,272 4,133 19,405
Charge for year 4,529 898 5,427
Transfer to ownership (19,801 ) (4,706 ) (24,507 )
At 31 July 2024 - 325 325
NET BOOK VALUE
At 31 July 2024 - 9,425 9,425
At 31 July 2023 22,645 2,867 25,512

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 28,381 48,318
Other debtors 29,663 26,787
58,044 75,105

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Bank loans and overdrafts 3,980 10,100
Hire purchase contracts 3,229 9,149
Trade creditors 56,383 63,765
Taxation and social security 103,573 121,792
Other creditors 61,239 48,915
228,404 253,721

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2024 2023
£    £   
Bank loans 18,966 18,334
Hire purchase contracts 6,856 -
25,822 18,334

THE PORK SHOP GROUP LIMITED (REGISTERED NUMBER: 11970496)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 JULY 2024

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR - continued
2024 2023
£    £   
Amounts falling due in more than five years:

Repayable by instalments
Bank loans more 5 yr by instal 3,270 -

8. RELATED PARTY DISCLOSURES

During the year, total dividends of £74,000 (2023 - £76,000) were paid to the directors .

The directors operated a loan account with the company. The balance owed to the directors at 31 July 2024 was £33,795 (2023 - £30,381).

9. ULTIMATE CONTROLLING PARTY

There is no single controlling party. The company is, therefore, controlled by the directors.

CHARTERED CERTIFIED ACCOUNTANTS' REPORT TO THE BOARD OF DIRECTORS
ON THE UNAUDITED FINANCIAL STATEMENTS OF
THE PORK SHOP GROUP LIMITED

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Statement of Financial Position. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of The Pork Shop Group Limited for the year ended 31 July 2024 which comprise the Statement of Income and Retained Earnings, Statement of Financial Position and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/rulebook.

This report is made solely to the Board of Directors of The Pork Shop Group Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of The Pork Shop Group Limited and state those matters that we have agreed to state to the Board of Directors of The Pork Shop Group Limited, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/factsheet163. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that The Pork Shop Group Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of The Pork Shop Group Limited. You consider that The Pork Shop Group Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of The Pork Shop Group Limited. 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 statutory financial statements.






Miller Roskell Limited
Chartered Certified Accountants
17 Victoria Road East
Thornton Cleveleys
Lancashire
FY5 5HT


2 December 2024