Registered number
11030291
York Wholesale Meats Ltd
Filleted Accounts
31 January 2025
York Wholesale Meats Ltd
Registered number: 11030291
Balance Sheet
as at 31 January 2025
Notes 2025 2024
£ £
Fixed assets
Tangible assets 3 68,452 73,817
Current assets
Stocks 201,250 135,000
Debtors 4 227,287 231,183
Cash at bank and in hand 60,646 59,266
489,183 425,449
Creditors: amounts falling due within one year 5 (345,136) (307,860)
Net current assets 144,047 117,589
Total assets less current liabilities 212,499 191,406
Creditors: amounts falling due after more than one year 6 - (15,286)
Provisions for liabilities (10,963) (17,716)
Net assets 201,536 158,404
Capital and reserves
Called up share capital 300 300
Profit and loss account 201,236 158,104
Shareholders' funds 201,536 158,404
The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
D Hopcutt
Director
Approved by the board on 25 February 2025
York Wholesale Meats Ltd
Notes to the Accounts
for the year ended 31 January 2025
1 Accounting policies
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).
Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. 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.
Tangible fixed assets
Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:
Motor vehicles 25% reducing balance
Fixtures, fittings, tools and equipment over 5 years
Stocks
Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.
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.
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.
Taxation
A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Provisions
Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.
Leased assets
A lease is classified as a finance lease if it transfers substantially all the risks and rewards incidental to ownership. All other leases are classified as operating leases. The rights of use and obligations under finance leases are initially recognised as assets and liabilities at amounts equal to the fair value of the leased assets or, if lower, the present value of the minimum lease payments. Minimum lease payments are apportioned between the finance charge and the reduction in the outstanding liability using the effective interest rate method. The finance charge is allocated to each period during the lease so as to produce a constant periodic rate of interest on the remaining balance of the liability. Leased assets are depreciated in accordance with the company's policy for tangible fixed assets. If there is no reasonable certainty that ownership will be obtained at the end of the lease term, the asset is depreciated over the lower of the lease term and its useful life. Operating lease payments are recognised as an expense on a straight line basis over the lease term.
Pensions
Contributions to defined contribution plans are expensed in the period to which they relate.
2 Employees 2025 2024
Number Number
Average number of persons employed by the company 16 12
3 Tangible fixed assets
Land and buildings Fixtures and fittings Motor vehicles Total
£ £ £ £
Cost
At 1 February 2024 - 113,658 55,730 169,388
Additions 24,600 2,671 - 27,271
Disposals - (325) (27,451) (27,776)
At 31 January 2025 24,600 116,004 28,279 168,883
Depreciation
At 1 February 2024 - 59,711 35,860 95,571
Charge for the year - 20,894 2,796 23,690
On disposals - (65) (18,765) (18,830)
At 31 January 2025 - 80,540 19,891 100,431
Net book value
At 31 January 2025 24,600 35,464 8,388 68,452
At 31 January 2024 - 53,947 19,870 73,817
4 Debtors 2025 2024
£ £
Trade debtors 98,071 127,405
Other debtors 129,216 103,778
227,287 231,183
5 Creditors: amounts falling due within one year 2025 2024
£ £
Obligations under finance lease and hire purchase contracts 9,484 8,011
Trade creditors 263,988 224,711
Taxation and social security costs 64,239 54,746
Other creditors 7,425 20,392
345,136 307,860
6 Creditors: amounts falling due after one year 2025 2024
£ £
Obligations under finance lease and hire purchase contracts - 15,286
7 Related party transactions
As at 31 January 2025, included within 'other debtors' are balances of:
£48,354.27 due from Harrogate Wholesale Meat Company Limited (2024: £33,167.27)
£14,239.26 due from Harrogate Wholesale Meat Company (Scotland) Ltd (2024: £14,239.26).
Both companies in which two previous directors are also directors.

£3,955.13 due from Poppleton Village Butchers Ltd (2024: £56,000)

£53,229.73 due from Hopcutt Holdings Ltd (2024: £nil)
8 Other information
York Wholesale Meats Ltd is a private company limited by shares and incorporated in England. Its registered office is:
Unit 7, Rose centre
Rose Avenue, Nether Poppleton
York
Yorkshire
YO26 6RX
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