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REGISTERED NUMBER: 09823042 (England and Wales)













Unaudited Financial Statements

for the Year Ended 31 October 2024

for

J MCROBB HIGH CLASS FAMILY BUTCHERS AND
DELICATESSEN LIMITED

J MCROBB HIGH CLASS FAMILY BUTCHERS AND
DELICATESSEN LIMITED (REGISTERED NUMBER: 09823042)






Contents of the Financial Statements
FOR THE YEAR ENDED 31 OCTOBER 2024




Page

Balance Sheet 1

Notes to the Financial Statements 3


J MCROBB HIGH CLASS FAMILY BUTCHERS AND
DELICATESSEN LIMITED (REGISTERED NUMBER: 09823042)

Balance Sheet
31 OCTOBER 2024

31.10.24 31.10.23
Notes £    £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 678,180 715,936
678,180 715,936

CURRENT ASSETS
Stocks 54,522 55,307
Debtors 6 46,360 44,809
Cash at bank and in hand 25,057 68,645
125,939 168,761
CREDITORS
Amounts falling due within one year 7 659,311 473,403
NET CURRENT LIABILITIES (533,372 ) (304,642 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

144,808

411,294

CREDITORS
Amounts falling due after more than one year 8 123,077 323,392
NET ASSETS 21,731 87,902

CAPITAL AND RESERVES
Called up share capital 10 100 100
Retained earnings 21,631 87,802
SHAREHOLDERS' FUNDS 21,731 87,902

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

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

J MCROBB HIGH CLASS FAMILY BUTCHERS AND
DELICATESSEN LIMITED (REGISTERED NUMBER: 09823042)

Balance Sheet - continued
31 OCTOBER 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 Board of Directors and authorised for issue on 16 July 2025 and were signed on its behalf by:





C McRobb - Director


J MCROBB HIGH CLASS FAMILY BUTCHERS AND
DELICATESSEN LIMITED (REGISTERED NUMBER: 09823042)

Notes to the Financial Statements
FOR THE YEAR ENDED 31 OCTOBER 2024

1. STATUTORY INFORMATION

J McRobb High Class Family Butchers and Delicatessen Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number: 09823042

Registered office: 12-14 Market Street
Standish
Wigan
Lancashire
WN6 0HN

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.

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 - 20% on reducing balance
Fixtures and fittings - 33% on reducing balance and 10% on cost

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.

J MCROBB HIGH CLASS FAMILY BUTCHERS AND
DELICATESSEN LIMITED (REGISTERED NUMBER: 09823042)

Notes to the Financial Statements - continued
FOR THE YEAR ENDED 31 OCTOBER 2024

2. ACCOUNTING POLICIES - continued

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 19 (2023 - 24 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 November 2023
and 31 October 2024 1
AMORTISATION
At 1 November 2023
and 31 October 2024 1
NET BOOK VALUE
At 31 October 2024 -
At 31 October 2023 -

5. TANGIBLE FIXED ASSETS
Fixtures
Freehold Plant and and Motor
property machinery fittings vehicles Totals
£    £    £    £    £   
COST
At 1 November 2023 320,000 121,455 416,494 130,735 988,684
Additions - 17,726 16,639 166 34,531
Disposals - (7,939 ) (9,195 ) - (17,134 )
At 31 October 2024 320,000 131,242 423,938 130,901 1,006,081
DEPRECIATION
At 1 November 2023 - 55,869 153,662 63,217 272,748
Charge for year - 11,727 46,445 11,748 69,920
Eliminated on disposal - (6,913 ) (7,854 ) - (14,767 )
At 31 October 2024 - 60,683 192,253 74,965 327,901
NET BOOK VALUE
At 31 October 2024 320,000 70,559 231,685 55,936 678,180
At 31 October 2023 320,000 65,586 262,832 67,518 715,936

J MCROBB HIGH CLASS FAMILY BUTCHERS AND
DELICATESSEN LIMITED (REGISTERED NUMBER: 09823042)

Notes to the Financial Statements - continued
FOR THE YEAR ENDED 31 OCTOBER 2024

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.10.24 31.10.23
£    £   
Trade debtors 21,271 23,096
Other debtors 25,089 21,713
46,360 44,809

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.10.24 31.10.23
£    £   
Bank loans and overdrafts 189,939 39,121
Hire purchase contracts 21,896 22,428
Trade creditors 219,674 229,337
Taxation and social security 24,940 28,820
Other creditors 202,862 153,697
659,311 473,403

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
31.10.24 31.10.23
£    £   
Bank loans 107,520 285,939
Hire purchase contracts 15,557 37,453
123,077 323,392

9. SECURED DEBTS

The following secured debts are included within creditors:

31.10.24 31.10.23
£    £   
Hire purchase contracts 37,453 59,881
Bank loans 189,940 229,060
227,393 288,941

10. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 31.10.24 31.10.23
value: £    £   
50 Ordinary A £1 50 50
50 Ordinary B £1 50 50
100 100

11. CONTROLLING PARTY

The company is under the control of the directors, by virtue of them owning the entire issued share capital.