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Registration number: 09201704

Eric Tennant Butcher Limited

Unaudited Filleted Financial Statements

for the Year Ended 30 November 2024

 

Eric Tennant Butcher Limited

Contents

Company Information

1

Balance Sheet

2

Notes to the Unaudited Financial Statements

3 to 9

 

Eric Tennant Butcher Limited

Company Information

Directors

Mrs E A Tennant

Mr E Tennant

Registered office

7 Laureate Industrial Estate
Newmarket
Suffolk
CB8 0AP

Accountants

N W Accountancy Limited
7 Laureate Industrial Estate
Newmarket
Suffolk
CB8 0AP

 

Eric Tennant Butcher Limited

(Registration number: 09201704)
Balance Sheet as at 30 November 2024

Note

2024
£

2023
£

Fixed assets

 

Tangible assets

4

4,186

5,557

Current assets

 

Debtors

5

13,241

4,287

Cash at bank and in hand

 

224,156

180,638

 

237,397

184,925

Creditors: Amounts falling due within one year

6

(168,376)

(150,142)

Net current assets

 

69,021

34,783

Net assets

 

73,207

40,340

Capital and reserves

 

Called up share capital

7

3

3

Retained earnings

73,204

40,337

Shareholders' funds

 

73,207

40,340

For the financial year ending 30 November 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 28 August 2025 and signed on its behalf by:
 

.........................................
Mr E Tennant
Director

 

Eric Tennant Butcher Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 November 2024

1

General information

The company is a private company limited by share capital, incorporated in England.

The address of its registered office is:
7 Laureate Industrial Estate
Newmarket
Suffolk
CB8 0AP
England

The principal place of business is:
11 The Guineas
Newmarket
Suffolk
CB8 8EQ
England

These financial statements were authorised for issue by the Board on 28 August 2025.

2

Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

The financial statements have been prepared under the historical cost convention and in accordance with FRS 105 'The Financial Reporting Standard applicable to the Micro-entities Regime'.

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Going concern

The financial statements have been prepared on a going concern basis.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

 

Eric Tennant Butcher Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 November 2024

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class

Depreciation method and rate

Motor vehicles

25% reducing balance

Fixtures and Fittings

20% reducing balance

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Borrowings

 

Eric Tennant Butcher Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 November 2024

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.

Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.

Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3

Staff numbers

The average number of persons employed by the company (including directors) during the year, was 8 (2023 - 8).

 

Eric Tennant Butcher Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 November 2024

4

Tangible assets

Furniture, fittings and equipment
 £

Motor vehicles
 £

Total
£

Cost or valuation

At 1 December 2023

2,925

16,585

19,510

At 30 November 2024

2,925

16,585

19,510

Depreciation

At 1 December 2023

2,558

11,395

13,953

Charge for the year

73

1,298

1,371

At 30 November 2024

2,631

12,693

15,324

Carrying amount

At 30 November 2024

294

3,892

4,186

At 30 November 2023

367

5,190

5,557

5

Debtors

Current

2024
£

2023
£

Other debtors

13,241

4,287

 

13,241

4,287

6

Creditors

Creditors: amounts falling due within one year

Note

2024
£

2023
£

Due within one year

 

Loans and borrowings

8

-

3,742

Trade creditors

 

81,015

103,061

Taxation and social security

 

37,232

22,994

Other creditors

 

50,129

20,345

 

168,376

150,142

 

Eric Tennant Butcher Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 November 2024

7

Share capital

Allotted, called up and fully paid shares

2024

2023

No.

£

No.

£

Ordinary Shares of £1 each

2

2

2

2

       

8

Loans and borrowings

Current loans and borrowings

2024
£

2023
£

Bank borrowings

-

3,742

9

Dividends

Interim dividends paid

2024
£

2023
£

Interim dividend of 25,000.00 per each Ordinary share

75,000

75,000

 

 
 

Eric Tennant Butcher Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 November 2024

10

Related party transactions

Transactions with directors

2024

At 1 December 2023
£

Advances to director
£

At 30 November 2024
£

Mrs E A Tennant

Loan from/(to) Director - unsecured, interest free and repayable on demand

611

2,597

3,208

Mr E Tennant

Loan from/(to) Director - unsecured, interest free and repayable on demand

610

2,599

3,209

2023

At 1 December 2022
£

Advances to director
£

At 30 November 2023
£

Mrs E A Tennant

Loan from/(to) Director - unsecured, interest free and repayable on demand

(2,525)

3,136

611

Mr E Tennant

Loan from/(to) Director - unsecured, interest free and repayable on demand

(2,524)

3,134

610

Directors' remuneration

The directors' remuneration for the year was as follows:

2024
£

2023
£

Remuneration

11,105

11,037

Dividends paid to directors

 

Eric Tennant Butcher Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 November 2024

2024
£

2023
£

Mrs E A Tennant

Interim Dividend

25,000

25,000

 

 

Mr E Tennant

Interim Dividend

25,000

25,000