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REGISTERED NUMBER: 13574745 (England and Wales)


















UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 AUGUST 2024

FOR

J. KEMP BUTCHERS LTD.

J. KEMP BUTCHERS LTD. (REGISTERED NUMBER: 13574745)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2024




Page

Company Information 1

Balance Sheet 2 to 3

Notes to the Financial Statements 4 to 6


J. KEMP BUTCHERS LTD.

COMPANY INFORMATION
FOR THE YEAR ENDED 31 AUGUST 2024







DIRECTOR: Mr J Kemp





REGISTERED OFFICE: The Old Butchers Shop
Market Street
Hayfield
High Peak
SK22 2EW





REGISTERED NUMBER: 13574745 (England and Wales)





ACCOUNTANTS: Allens Accountants Limited
Chartered Accountants
123 Wellington Road South
Stockport
Cheshire
SK1 3TH

J. KEMP BUTCHERS LTD. (REGISTERED NUMBER: 13574745)

BALANCE SHEET
31 AUGUST 2024

31/8/24 31/8/23
Notes £    £    £   
FIXED ASSETS
Intangible assets 4 105,000 120,000
Tangible assets 5 132,416 134,883
237,416 254,883

CURRENT ASSETS
Stocks 7,500 18,000
Debtors 6 13,913 12,466
Cash at bank and in hand 31,045 48,504
52,458 78,970
CREDITORS
Amounts falling due within one year 7 17,271 36,504
NET CURRENT ASSETS 35,187 42,466
TOTAL ASSETS LESS CURRENT
LIABILITIES

272,603

297,349

CREDITORS
Amounts falling due after more than one
year

8

(250,000

)

(275,000

)

PROVISIONS FOR LIABILITIES (21,791 ) (19,947 )
NET ASSETS 812 2,402

CAPITAL AND RESERVES
Called up share capital 9 100 100
Retained earnings 712 2,302
SHAREHOLDERS' FUNDS 812 2,402

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 August 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 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.

J. KEMP BUTCHERS LTD. (REGISTERED NUMBER: 13574745)

BALANCE SHEET - continued
31 AUGUST 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 director and authorised for issue on 20 May 2025 and were signed by:





Mr J Kemp - Director


J. KEMP BUTCHERS LTD. (REGISTERED NUMBER: 13574745)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2024

1. STATUTORY INFORMATION

J. Kemp Butchers Ltd. 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 2021, is being amortised evenly over its estimated useful life of ten years.

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 etc - 25% on reducing balance and 10% 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.

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.

J. KEMP BUTCHERS LTD. (REGISTERED NUMBER: 13574745)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 AUGUST 2024

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2023 - 2 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 September 2023
and 31 August 2024 150,000
AMORTISATION
At 1 September 2023 30,000
Charge for year 15,000
At 31 August 2024 45,000
NET BOOK VALUE
At 31 August 2024 105,000
At 31 August 2023 120,000

5. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 September 2023 179,476
Additions 12,947
At 31 August 2024 192,423
DEPRECIATION
At 1 September 2023 44,593
Charge for year 15,414
At 31 August 2024 60,007
NET BOOK VALUE
At 31 August 2024 132,416
At 31 August 2023 134,883

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31/8/24 31/8/23
£    £   
Trade debtors 780 10,506
Other debtors 13,133 1,960
13,913 12,466

J. KEMP BUTCHERS LTD. (REGISTERED NUMBER: 13574745)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 AUGUST 2024

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31/8/24 31/8/23
£    £   
Trade creditors 9,727 14,322
Taxation and social security 3,606 4,844
Other creditors 3,938 17,338
17,271 36,504

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
31/8/24 31/8/23
£    £   
Other creditors 250,000 275,000

9. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 31/8/24 31/8/23
value: £    £   
100 Ordinary £1 100 100