Acorah Software Products - Accounts Production 16.1.300 false true 31 December 2023 1 January 2023 false 1 January 2024 31 December 2024 31 December 2024 04612105 Mr S Barker Mrs T Barker iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 04612105 2023-12-31 04612105 2024-12-31 04612105 2024-01-01 2024-12-31 04612105 frs-core:CurrentFinancialInstruments 2024-12-31 04612105 frs-core:Non-currentFinancialInstruments 2024-12-31 04612105 frs-core:BetweenOneFiveYears 2024-12-31 04612105 frs-core:FurnitureFittings 2024-12-31 04612105 frs-core:FurnitureFittings 2024-01-01 2024-12-31 04612105 frs-core:FurnitureFittings 2023-12-31 04612105 frs-core:NetGoodwill 2024-12-31 04612105 frs-core:NetGoodwill 2024-01-01 2024-12-31 04612105 frs-core:NetGoodwill 2023-12-31 04612105 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-12-31 04612105 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-01-01 2024-12-31 04612105 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2023-12-31 04612105 frs-core:MotorVehicles 2024-12-31 04612105 frs-core:MotorVehicles 2024-01-01 2024-12-31 04612105 frs-core:MotorVehicles 2023-12-31 04612105 frs-core:PlantMachinery 2024-12-31 04612105 frs-core:PlantMachinery 2024-01-01 2024-12-31 04612105 frs-core:PlantMachinery 2023-12-31 04612105 frs-core:WithinOneYear 2024-12-31 04612105 frs-core:CapitalRedemptionReserve 2024-12-31 04612105 frs-core:ShareCapital 2024-12-31 04612105 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31 04612105 frs-bus:PrivateLimitedCompanyLtd 2024-01-01 2024-12-31 04612105 frs-bus:FilletedAccounts 2024-01-01 2024-12-31 04612105 frs-bus:SmallEntities 2024-01-01 2024-12-31 04612105 frs-bus:AuditExempt-NoAccountantsReport 2024-01-01 2024-12-31 04612105 frs-bus:SmallCompaniesRegimeForAccounts 2024-01-01 2024-12-31 04612105 1 2024-01-01 2024-12-31 04612105 frs-bus:Director1 2024-01-01 2024-12-31 04612105 frs-bus:Director2 2024-01-01 2024-12-31 04612105 frs-core:CurrentFinancialInstruments 1 2024-12-31 04612105 frs-countries:EnglandWales 2024-01-01 2024-12-31 04612105 2022-12-31 04612105 2023-12-31 04612105 2023-01-01 2023-12-31 04612105 frs-core:CurrentFinancialInstruments 2023-12-31 04612105 frs-core:Non-currentFinancialInstruments 2023-12-31 04612105 frs-core:BetweenOneFiveYears 2023-12-31 04612105 frs-core:WithinOneYear 2023-12-31 04612105 frs-core:CapitalRedemptionReserve 2023-12-31 04612105 frs-core:ShareCapital 2023-12-31 04612105 frs-core:RetainedEarningsAccumulatedLosses 2023-12-31 04612105 frs-core:CurrentFinancialInstruments 1 2023-12-31
Registered number: 04612105
Barkers Yorkshire Butchers Limited
Unaudited Financial Statements
For The Year Ended 31 December 2024
Contents
Page
Statement of Financial Position 1—2
Notes to the Financial Statements 3—6
Page 1
Statement of Financial Position
Registered number: 04612105
2024 2023
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 - 10,680
Tangible Assets 5 98,630 81,418
98,630 92,098
CURRENT ASSETS
Stocks 18,750 18,750
Debtors 6 182,501 203,299
Cash at bank and in hand 55,457 90,826
256,708 312,875
Creditors: Amounts Falling Due Within One Year 7 (210,580 ) (258,226 )
NET CURRENT ASSETS (LIABILITIES) 46,128 54,649
TOTAL ASSETS LESS CURRENT LIABILITIES 144,758 146,747
Creditors: Amounts Falling Due After More Than One Year 8 (39,050 ) (7,917 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (18,740 ) (15,470 )
NET ASSETS 86,968 123,360
CAPITAL AND RESERVES
Called up share capital 7,500 7,500
Capital redemption reserve 7,500 7,500
Income Statement 71,968 108,360
SHAREHOLDERS' FUNDS 86,968 123,360
Page 1
Page 2
For the year ending 31 December 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Income Statement.
On behalf of the board
Mr S Barker
Director
28/02/2025
The notes on pages 3 to 6 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
Barkers Yorkshire Butchers Limited is a private company, limited by shares, incorporated in England & Wales, registered number 04612105 . The registered office is First Floor, Embsay Mill, Embsay, Skipton, North Yorkshire, BD23 6QR.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared in compliance with the provisions of FRS 102, Section 1A Small Entities - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

The financial statements are prepared under the historical cost basis.
The financial statements are prepared in sterling, which is the functional currency of the entity.

2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax.
Turnover is invoiced and recognised on delivery of goods sold.
2.3. Intangible Fixed Assets and Amortisation - Goodwill
Amortisation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful life of that asset as follows:

Goodwill - 5% straight line

If there is an indication that there has been a significant change in amortisation rate, useful life or residual value of an intangible asset, the amortisation is revised prospectively to reflect the new estimates.

2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Leasehold 10% straight line
Plant & Machinery 10% reducing balance
Motor Vehicles 25% reducing balance
Fixtures & Fittings 25% reducing balance
2.5. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.
2.6. Financial Instruments
A financial asset or a financial liability is recognised only when the company becomes a party to the contractual provisions of the instrument.
Basic financial instruments are initially recognised at the transactions price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.
Debt instruments are subsequently measured at amortised cost.

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2.7. Taxation
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in the statement of comprehensive income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. In this case, tax is recognised in other comprehensive income or directly in capital and reserves, respectively.
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.
Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised 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 that are expected to apply to the reversal of the timing difference.

2.8. Pensions
Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided.
2.9. Impairment
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. When it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs.
The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that are largely independent of the cash inflows from other assets or groups of assets. For impairment testing of goodwill, the goodwill acquired in a business combination is, from the acquisition date, allocated to each of the cash-generating units that are expected to benefit from the synergies of the combination, irrespective of whether other assets or liabilities of the company are assigned to those units.

2.10. Provisions
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. When a provision is measured at the present value of the amount expected to be required to settle the obligation, the unwinding of the discount is recognised in finance costs in profit or loss in the period is arises.

3. Average Number of Employees
Average number of employees, including directors, during the year was: 9 (2023: 12)
9 12
4. Intangible Assets
Goodwill
£
Cost
As at 1 January 2024 280,000
As at 31 December 2024 280,000
Amortisation
As at 1 January 2024 269,320
Provided during the period 10,680
As at 31 December 2024 280,000
...CONTINUED
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Net Book Value
As at 31 December 2024 -
As at 1 January 2024 10,680
5. Tangible Assets
Land & Property
Leasehold Plant & Machinery Motor Vehicles Fixtures & Fittings Total
£ £ £ £ £
Cost
As at 1 January 2024 7,155 156,234 79,406 42,814 285,609
Additions - - 29,000 1,042 30,042
As at 31 December 2024 7,155 156,234 108,406 43,856 315,651
Depreciation
As at 1 January 2024 7,155 88,224 70,492 38,320 204,191
Provided during the period - 6,801 4,645 1,384 12,830
As at 31 December 2024 7,155 95,025 75,137 39,704 217,021
Net Book Value
As at 31 December 2024 - 61,209 33,269 4,152 98,630
As at 1 January 2024 - 68,010 8,914 4,494 81,418
6. Debtors
2024 2023
£ £
Due within one year
Trade debtors 178,975 201,763
Prepayments and accrued income 759 804
VAT 2,767 732
182,501 203,299
7. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Net obligations under finance lease and hire purchase contracts 4,400 -
Trade creditors 182,998 171,393
Bank loans and overdrafts 5,000 5,000
Corporation tax 783 4,690
Other taxes and social security 4,914 5,067
Net wages - 4,245
Pensions payable (256 ) 251
Accruals and deferred income 4,475 4,475
Directors' loan accounts 8,266 63,105
210,580 258,226
Included in creditors: amounts falling due within one year, are net obligations under hire purchase contracts of £4,400 (2023 - £nil) which are secured against the assets to which they relate.
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8. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Net obligations under finance lease and hire purchase contracts 16,133 -
Bank loans 22,917 7,917
39,050 7,917
Included in creditors: amounts falling due after more than one year, are net obligations under hire purchase contracts of £16,133 (2023 - £nil) which are secured against the assets to which they relate.
9. Other Commitments
The total of future minimum lease payments under non-cancellable operating leases are as following:
2024 2023
£ £
Not later than one year 16,500 16,500
Later than one year and not later than five years 33,000 49,500
49,500 66,000
10. Pension Commitments
The company operates a defined contributions pension scheme. The assets of the scheme are held seperately from those of the company in an independently administered fund. The pension cost charge represents contributions payable by the company to the fund and amounted to £4,857 (2023 - £4,787).
Contributions totalling £nil (2023 - £251) were payable to the fund at the year end, and are included in
creditors: amounts falling due within one year.
11. Related Party Transactions
During the year, dividends of £23,000 (2023 - £24,000) were paid to the directors.
Included in creditors: amounts falling due within one year, is an amount of £8,266 (2023 - £63,105) owing to the directors.
The balance is interest free and repayable on demand.
12. Ultimate Controlling Party
The company is under the control of Mr S Barker & Mrs T Barker, who are interested in 100% of the company's issued share capital.
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