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REGISTERED NUMBER: 05263321 (England and Wales)










REPORT OF THE DIRECTORS AND

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30TH APRIL 2024

FOR

ALLUMS BUTCHERS LIMITED

ALLUMS BUTCHERS LIMITED (REGISTERED NUMBER: 05263321)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30TH APRIL 2024




Page

Company Information 1

Report of the Directors 2

Balance Sheet 3 to 4

Notes to the Financial Statements 5 to 8


ALLUMS BUTCHERS LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 30TH APRIL 2024







DIRECTORS: Mr J D Allum
Mrs L J Allum



SECRETARY: Mrs L J Allum



REGISTERED OFFICE: 37A Brook Street
Wakefield
West Yorkshire
WF1 1QW



REGISTERED NUMBER: 05263321 (England and Wales)



ACCOUNTANTS: Cadishead Accountancy Services Limited
Britannic House
657 Liverpool Road
Irlam
Manchester
Lancashire
M44 5XD



BANKERS: Barclays Bank
Manchester City Office
PO Box 357
51 Mosley Street
Manchester
M60 2AU

ALLUMS BUTCHERS LIMITED (REGISTERED NUMBER: 05263321)

REPORT OF THE DIRECTORS
FOR THE YEAR ENDED 30TH APRIL 2024

The directors present their report with the financial statements of the company for the year ended 30th April 2024.

PRINCIPAL ACTIVITY
The principal activity of the company in the year under review was that of a retail butcher.

DIRECTORS
The directors set out in the table below have held office during the whole of the period from 1st May 2023 to the date of this report.

The beneficial interests of the directors holding office at 30th April 2024 in the shares of the company, according to the register of directors' interests, were as follows:

30.4.24 1.5.23
Ordinary shares of £1 each
Mr J D Allum 50 50
Mrs L J Allum 50 50

These directors did not hold any non-beneficial interests in the shares of the company.

This report has been prepared in accordance with the provisions of Part 15 of the Companies Act 2006 relating to small companies.

ON BEHALF OF THE BOARD:





Mrs L J Allum - Secretary


31st January 2025

ALLUMS BUTCHERS LIMITED (REGISTERED NUMBER: 05263321)

BALANCE SHEET
30TH APRIL 2024

30.4.24 30.4.23
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 30,073 38,376
30,073 38,376

CURRENT ASSETS
Stocks 18,000 18,500
Debtors 6 19,045 9,548
Cash at bank and in hand 19,438 39,561
56,483 67,609
CREDITORS
Amounts falling due within one year 7 74,870 59,943
NET CURRENT (LIABILITIES)/ASSETS (18,387 ) 7,666
TOTAL ASSETS LESS CURRENT
LIABILITIES

11,686

46,042

CREDITORS
Amounts falling due after more than one
year

8

(5,073

)

(14,123

)

PROVISIONS FOR LIABILITIES (5,714 ) (8,316 )
NET ASSETS 899 23,603

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 799 23,503
SHAREHOLDERS' FUNDS 899 23,603

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

The members have not required the company to obtain an audit of its financial statements for the year ended 30th April 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.

ALLUMS BUTCHERS LIMITED (REGISTERED NUMBER: 05263321)

BALANCE SHEET - continued
30TH 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 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 31st January 2025 and were signed on its behalf by:





Mrs L J Allum - Director


ALLUMS BUTCHERS LIMITED (REGISTERED NUMBER: 05263321)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30TH APRIL 2024

1. STATUTORY INFORMATION

Allums Butchers 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
Goodwill, being the amount paid in connection with the acquisition of a business in 2004, is being amortised evenly over its estimated useful life of ten years.

Website
Website additions are being amortised evenly over its estimated life of five years.

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.
Plant and machinery - 10% on cost
Fixtures and fittings - 25% on reducing balance
Motor vehicles - 25% 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.

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 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.

ALLUMS BUTCHERS LIMITED (REGISTERED NUMBER: 05263321)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30TH APRIL 2024

2. ACCOUNTING POLICIES - continued

Hire purchase agreements
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.

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 9 (2023 - 11 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill Website Totals
£    £    £   
COST
At 1st May 2023
and 30th April 2024 100,000 2,567 102,567
AMORTISATION
At 1st May 2023
and 30th April 2024 100,000 2,567 102,567
NET BOOK VALUE
At 30th April 2024 - - -
At 30th April 2023 - - -

5. TANGIBLE FIXED ASSETS
Fixtures
Plant and and Motor
machinery fittings vehicles Totals
£    £    £    £   
COST
At 1st May 2023 197,019 12,355 32,630 242,004
Additions - 1,244 - 1,244
At 30th April 2024 197,019 13,599 32,630 243,248
DEPRECIATION
At 1st May 2023 183,203 11,758 8,667 203,628
Charge for year 3,092 464 5,991 9,547
At 30th April 2024 186,295 12,222 14,658 213,175
NET BOOK VALUE
At 30th April 2024 10,724 1,377 17,972 30,073
At 30th April 2023 13,816 597 23,963 38,376

ALLUMS BUTCHERS LIMITED (REGISTERED NUMBER: 05263321)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30TH APRIL 2024

5. TANGIBLE FIXED ASSETS - continued

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:
Motor
vehicles
£   
COST
At 1st May 2023
and 30th April 2024 32,630
DEPRECIATION
At 1st May 2023 8,667
Charge for year 5,991
At 30th April 2024 14,658
NET BOOK VALUE
At 30th April 2024 17,972
At 30th April 2023 23,963

6. DEBTORS
30.4.24 30.4.23
£    £   
Amounts falling due within one year:
Other debtors 19,045 8,045

Amounts falling due after more than one year:
Other debtors - 1,503

Aggregate amounts 19,045 9,548

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.4.24 30.4.23
£    £   
Bank loans and overdrafts 5,000 5,000
Hire purchase contracts (see note 9) 3,799 3,873
Trade creditors 13,224 15,093
Taxation and social security 20,343 21,713
Other creditors 32,504 14,264
74,870 59,943

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
30.4.24 30.4.23
£    £   
Bank loans 5,073 10,324
Hire purchase contracts (see note 9) - 3,799
5,073 14,123

ALLUMS BUTCHERS LIMITED (REGISTERED NUMBER: 05263321)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30TH APRIL 2024

9. LEASING AGREEMENTS

Minimum lease payments fall due as follows:

Hire purchase contracts
30.4.24 30.4.23
£    £   
Net obligations repayable:
Within one year 3,799 3,873
Between one and five years - 3,799
3,799 7,672

Non-cancellable operating leases
30.4.24 30.4.23
£    £   
Within one year - 11,608
Between one and five years - 13,441
- 25,049

10. SECURED DEBTS

The following secured debts are included within creditors:

30.4.24 30.4.23
£    £   
Hire purchase contracts 3,799 7,672

The hire purchase contracts are secured on the assets to which they relate.

11. ULTIMATE CONTROLLING PARTY

The company is under the control of directors throughout the year.