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REGISTERED NUMBER: 02849084 (England and Wales)

















Unaudited Financial Statements for the Year Ended 30 April 2024

for

Holden Meats Limited

Holden Meats Limited (Registered number: 02849084)






Contents of the Financial Statements
for the Year Ended 30 April 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Holden Meats Limited

Company Information
for the Year Ended 30 April 2024







DIRECTOR: Mr P Haslam





REGISTERED OFFICE: c/o Sheffield Cold Store
Roman Ridge Road
Sheffield
South Yorkshire
S9 1FF





REGISTERED NUMBER: 02849084 (England and Wales)





ACCOUNTANTS: SMH Haywood & Co Limited
24-26 Mansfield Road
Rotherham
South Yorkshire
S60 2DT

Holden Meats Limited (Registered number: 02849084)

Balance Sheet
30 April 2024

2024 2023
Notes £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 11,907 14,129
11,907 14,129

CURRENT ASSETS
Stocks 159,999 130,248
Debtors 6 442,544 375,924
Cash at bank and in hand 839,782 800,512
1,442,325 1,306,684
CREDITORS
Amounts falling due within one year 7 (402,023 ) (444,016 )
NET CURRENT ASSETS 1,040,302 862,668
TOTAL ASSETS LESS CURRENT LIABILITIES 1,052,209 876,797

PROVISIONS FOR LIABILITIES (2,444 ) (2,937 )
NET ASSETS 1,049,765 873,860

CAPITAL AND RESERVES
Called up share capital 60,000 60,000
Retained earnings 989,765 813,860
1,049,765 873,860

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

Holden Meats Limited (Registered number: 02849084)

Balance Sheet - continued
30 April 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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 13 December 2024 and were signed by:





Mr P Haslam - Director


Holden Meats Limited (Registered number: 02849084)

Notes to the Financial Statements
for the Year Ended 30 April 2024

1. STATUTORY INFORMATION

Holden Meats 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.

Goodwill
Acquired goodwill is written off in equal annual instalments over its estimated useful life.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

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 - 25% on reducing balance
Fixtures and fittings - 25% on reducing balance
Motor vehicles - 25% on reducing balance
Computer equipment - 20% 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.

Holden Meats Limited (Registered number: 02849084)

Notes to the Financial Statements - continued
for the Year Ended 30 April 2024

2. ACCOUNTING POLICIES - continued

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 13 (2023 - 13 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 May 2023
and 30 April 2024 30,001
AMORTISATION
At 1 May 2023
and 30 April 2024 30,001
NET BOOK VALUE
At 30 April 2024 -
At 30 April 2023 -

5. TANGIBLE FIXED ASSETS
Plant and
Land and machinery
buildings etc Totals
£    £    £   
COST
At 1 May 2023 700 204,957 205,657
Additions - 2,076 2,076
At 30 April 2024 700 207,033 207,733
DEPRECIATION
At 1 May 2023 700 190,828 191,528
Charge for year - 4,298 4,298
At 30 April 2024 700 195,126 195,826
NET BOOK VALUE
At 30 April 2024 - 11,907 11,907
At 30 April 2023 - 14,129 14,129

Holden Meats Limited (Registered number: 02849084)

Notes to the Financial Statements - continued
for the Year Ended 30 April 2024

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 383,742 347,967
Other debtors 58,802 27,957
442,544 375,924

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade creditors 327,457 376,101
Taxation and social security 64,141 50,483
Other creditors 10,425 17,432
402,023 444,016

8. LEASING AGREEMENTS
At the reporting end date the company had outstanding commitments for future minimum lease payments under non-cancellable operating leases of £143,259 (2023 - £112,328).

9. RELATED PARTY DISCLOSURES

Rent of £82,433 (2023 - £52,000 ) was paid during the year to Sheffield Cold Stores Limited a company under the control of the director.
The company made sales to Hebdige Catering Butchers of £205,038 (2023 - £301,007) an entity under the control of the director.
The company made purchases from Hebdige Catering Butches of £440 (2023 - £3,405) an entity under the control of the director.