Registered number
10630853
ACM Meat Factory Ltd
Filleted Accounts for the year ended
31 January 2025
ACM Meat Factory Ltd
Registered number: 10630853
Balance Sheet
as at 31 January 2025
Notes 2025 2024
£ £
Fixed assets
Tangible assets 3 979,671 252,181
Current assets
Stocks 75,200 37,500
Debtors 4 430,337 277,425
Cash at bank and in hand 17,110 23,429
522,647 338,354
Creditors: amounts falling due within one year 5 (750,318) (229,234)
Net current (liabilities)/assets (227,671) 109,120
Total assets less current liabilities 752,000 361,301
Creditors: amounts falling due after more than one year 6 (240,331) (57,119)
Provisions for liabilities (99,103) -
Net assets 412,566 304,182
Capital and reserves
Called up share capital 100 100
Profit and loss account 412,466 304,082
Shareholders' funds 412,566 304,182
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.
M Iordan A Ciaciru
Director
Approved by the board on 11 July 2025
ACM Meat Factory 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:
Leasehold land and buildings over the length of the lease
Plant and machinery 15% reducing balance
Motor vehicles 15% reducing balance
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.
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.
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 23 23
3 Tangible fixed assets
Short leasehold Plant and machinery etc Motor vehicles Total
£ £ £ £
Cost
At 1 February 2024 - 354,568 86,273 440,841
Additions 37,920 802,192 - 840,112
At 31 January 2025 37,920 1,156,760 86,273 1,280,953
Depreciation
At 1 February 2024 - 175,719 12,941 188,660
Charge for the year 5,688 95,934 11,000 112,622
At 31 January 2025 5,688 271,653 23,941 301,282
Net book value
At 31 January 2025 32,232 885,107 62,332 979,671
At 31 January 2024 - 178,849 73,332 252,181
4 Debtors 2025 2024
£ £
Trade debtors 218,300 205,105
Prepayments 72,913 22,295
Rent deposits 120,000 30,000
Other debtors 19,124 20,025
430,337 277,425
5 Creditors: amounts falling due within one year 2025 2024
£ £
Bank loans and overdrafts 9,722 11,160
Obligations under finance lease and hire purchase contracts 86,811 21,772
Trade creditors 264,224 153,894
Taxation and social security costs 18,153 29,908
Directors loan 348,060 11,000
Other creditors 23,348 1,500
750,318 229,234
6 Creditors: amounts falling due after one year 2025 2024
£ £
Bank loans - 15,363
Obligations under finance lease and hire purchase contracts 240,331 41,756
240,331 57,119
7 Other financial commitments 2025 2024
£ £
Total future minimum payments under non-cancellable operating leases 2,140,000 -
8 Related party transactions
As at 31 January 2025 the company owed the director A Ciaciru £174,030 and M Iordan £174,030. (2024 - £5,500 to A Ciaciru and £5,500 to O Iordan).

This is included in creditors.

No interest is charged on these loans and there is no set repayment date.
9 Controlling party
There is no ultimate controlling party.

Each director holds 50% of the issued share capital in the company.
10 Other information
ACM Meat Factory Ltd is a private company limited by shares and incorporated in England. Its registered office is:
Lyon Business Park,
Unit 0, River Road
Barking
IG11 0JS
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