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REGISTERED NUMBER: 09149855 (England and Wales)















Unaudited Financial Statements for the Year Ended 31 July 2024

for

The Biltong Factory Limited

The Biltong Factory Limited (Registered number: 09149855)

Contents of the Financial Statements
for the Year Ended 31 July 2024










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


The Biltong Factory Limited

Company Information
for the Year Ended 31 July 2024







DIRECTORS: M J Cohen
M B Tatz





REGISTERED OFFICE: 5 North End Road
London
NW11 7RJ





REGISTERED NUMBER: 09149855 (England and Wales)





ACCOUNTANTS: Martin+Heller
5 North End Road
London
NW11 7RJ

The Biltong Factory Limited (Registered number: 09149855)

Balance Sheet
31 July 2024

31.7.24 31.7.23
Notes £ £ £ £
FIXED ASSETS
Tangible assets 4 33,311 28,141
Investments 5 70 70
33,381 28,211

CURRENT ASSETS
Stocks 31,742 39,356
Debtors 6 93,009 75,617
Cash in hand 9,594 8,124
134,345 123,097
CREDITORS
Amounts falling due within one year 7 66,446 94,630
NET CURRENT ASSETS 67,899 28,467
TOTAL ASSETS LESS CURRENT
LIABILITIES

101,280

56,678

CREDITORS
Amounts falling due after more than one year 8 22,455 30,382
NET ASSETS 78,825 26,296

CAPITAL AND RESERVES
Called up share capital 9 128 120
Share premium 10 429,563 255,307
Retained earnings 10 (350,866 ) (229,131 )
SHAREHOLDERS' FUNDS 78,825 26,296

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 2024 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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.

The Biltong Factory Limited (Registered number: 09149855)

Balance Sheet - continued
31 July 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 20 July 2025 and were signed on its behalf by:





M J Cohen - Director


The Biltong Factory Limited (Registered number: 09149855)

Notes to the Financial Statements
for the Year Ended 31 July 2024


1. STATUTORY INFORMATION

The Biltong Factory Limited 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.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

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 Income Statement, 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.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2023 - 2 ) .

The Biltong Factory Limited (Registered number: 09149855)

Notes to the Financial Statements - continued
for the Year Ended 31 July 2024


4. TANGIBLE FIXED ASSETS
Plant and
machinery
£
COST
At 1 August 2023 41,878
Additions 8,871
At 31 July 2024 50,749
DEPRECIATION
At 1 August 2023 13,737
Charge for year 3,701
At 31 July 2024 17,438
NET BOOK VALUE
At 31 July 2024 33,311
At 31 July 2023 28,141

5. FIXED ASSET INVESTMENTS
Unlisted
investments
£
COST
At 1 August 2023
and 31 July 2024 70
NET BOOK VALUE
At 31 July 2024 70
At 31 July 2023 70

The company's investments at the Balance Sheet date in the share capital of companies include the following:

The Meat Factory Ltd
Registered office: United Kingdom
Nature of business: Retail
%
Class of shares: holding
Ordinary 70.00
31.7.24 31.7.23
£ £
Aggregate capital and reserves (25,911 ) (32,709 )
Profit for the year 6,798 229

The Biltong Factory Limited (Registered number: 09149855)

Notes to the Financial Statements - continued
for the Year Ended 31 July 2024


6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.7.24 31.7.23
£ £
Trade debtors 49,453 19,751
Other debtors 27,718 42,687
VAT 3,965 4,187
Prepayments 11,873 8,992
93,009 75,617

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.7.24 31.7.23
£ £
Bank loans and overdrafts 7,927 7,927
Trade creditors 9,601 36,599
Social security and other taxes (144 ) 8,264
Pension payable 49 107
Other creditors 25,038 17,259
Directors' current accounts 23,975 24,474
66,446 94,630

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
31.7.24 31.7.23
£ £
Bank loans more 5 yr by instal 22,455 30,382

Amounts falling due in more than five years:

Repayable by instalments
Bank loans more 5 yr by instal 22,455 30,382

9. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 31.7.24 31.7.23
value: £ £
12,772 Ordinary £.01 128 120

The Biltong Factory Limited (Registered number: 09149855)

Notes to the Financial Statements - continued
for the Year Ended 31 July 2024


10. RESERVES
Retained Share
earnings premium Totals
£ £ £

At 1 August 2023 (229,131 ) 255,307 26,176
Deficit for the year (121,735 ) (121,735 )
Cash share issue - 174,256 174,256
At 31 July 2024 (350,866 ) 429,563 78,697