2023-04-012024-03-312024-03-31false07573598The Biltong Man 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The Biltong Man Limited

Registered Number
07573598
(England and Wales)

Unaudited Financial Statements for the Year ended
31 March 2024

The Biltong Man Limited
Company Information
for the year from 1 April 2023 to 31 March 2024

Directors

Glenn Duncan Crookes
Theresa Anne Crookes

Registered Address

Ashfell View
Ravenstonedale
Kirkby Stephen
CA17 4NH

Registered Number

07573598 (England and Wales)
The Biltong Man Limited
Statement of Financial Position
31 March 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets31,5411,813
1,5411,813
Current assets
Stocks525,05825,058
Debtors618,18414,552
Cash at bank and on hand25412,183
43,49651,793
Creditors amounts falling due within one year7(52,678)(48,590)
Net current assets (liabilities)(9,182)3,203
Total assets less current liabilities(7,641)5,016
Creditors amounts falling due after one year8(143,097)(143,929)
Net assets(150,738)(138,913)
Capital and reserves
Called up share capital1,1291,129
Share premium52,79452,794
Profit and loss account(204,661)(192,836)
Shareholders' funds(150,738)(138,913)
The financial statements were approved and authorised for issue by the Board of Directors on 10 February 2025, and are signed on its behalf by:
Glenn Duncan Crookes
Director
Theresa Anne Crookes
Director

Registered Company No. 07573598
The Biltong Man Limited
Notes to the Financial Statements
for the year ended 31 March 2024

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
Functional and presentation currency
The financial statements are presented in sterling and this is the functional currency of the company.
Going concern
After reviewing the company's forecasts and projections, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. The company therefore continues to adopt the going concern basis of accounting in preparing its financial statements.
Judgements and key sources of estimation uncertainty
Accounting estimates and assumptions are made concerning the future and, by their nature, will rarely equal the related actual outcome. There are no key assumptions and other sources of estimation uncertainty that have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities within the next financial year.
Revenue from sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Employee benefits
Contributions to defined contribution plans are expensed in the period to which they relate.
Foreign currency translation
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
Current taxation
Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

Reducing balance (%)
Plant and machinery15
Stocks and work in progress
Inventories are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete).
Trade and other debtors
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
Cash and cash equivalents
Cash and cash equivalents comprise cash at bank and on hand, demand deposits with banks and other short-term highly liquid investments with original maturities of three months or less. Bank overdrafts are disclosed separately. For the purpose of the cash flow statement, bank overdrafts form an integral part of the company's cash management and are included as a component of cash and cash equivalents.
Trade and other creditors
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
2.Average number of employees

20242023
Average number of employees during the year23
3.Tangible fixed assets

Plant & machinery

Total

££
Cost or valuation
At 01 April 233,7683,768
At 31 March 243,7683,768
Depreciation and impairment
At 01 April 231,9551,955
Charge for year272272
At 31 March 242,2272,227
Net book value
At 31 March 241,5411,541
At 31 March 231,8131,813
4.Impairment of tangible fixed assets
A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.
5.Stocks

2024

2023

££
Other stocks25,05825,058
Total25,05825,058
6.Debtors: amounts due within one year

2024

2023

££
Trade debtors / trade receivables16,87512,693
Other debtors1,3091,859
Total18,18414,552
7.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables40,10031,032
Bank borrowings and overdrafts8,6308,190
Taxation and social security1,4042,150
Other creditors7955,467
Accrued liabilities and deferred income1,7491,751
Total52,67848,590
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
8.Creditors: amounts due after one year

2024

2023

££
Bank borrowings and overdrafts37,35438,186
Other creditors105,743105,743
Total143,097143,929
9.Provisions for liabilities
Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event, it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense. Provisions are initially measured at the best estimate of the amount required to settle the obligation at the reporting date and subsequently reviewed at each reporting date and adjusted to reflect the current best estimate of the amount that would be required to settle the obligation. Any adjustments to the amounts previously recognised are recognised in profit or loss unless the provision was originally recognised as part of the cost of an asset.
10.Directors advances, credits and guarantees
Included within other debtors falling due within one year is £Nil (2023 - £884) being the amount owed by the director. Net amounts repaid during the year were £884. The loans where charged the official rate of interest were applicable and were repayable on demand.