REGISTERED NUMBER: 02028011 (England and Wales)

Unaudited Financial Statements for the Year Ended 30 April 2025

for

Church's (Pork Butchers) Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mrs Y A Church

G J Church

J Cousins

SECRETARY:

Mrs L Kendell

REGISTERED OFFICE:

224 High Street

Epping

Essex

CM16 4AQ

REGISTERED NUMBER:

02028011 (England and Wales)

ACCOUNTANTS:

Robert Day Accountancy Limited

Kao Hockham Building

Edinburgh Way

Harlow

Essex

CM20 2NQ

FIXED ASSETS

Tangible assets

4

26,815

35,314

CURRENT ASSETS

Stocks

7,920

7,200

Debtors

5

37,599

31,630

Cash at bank and in hand

231,709

239,635

277,228

278,465

CREDITORS

Amounts falling due within one year

6

128,086

120,320

NET CURRENT ASSETS

149,142

158,145

TOTAL ASSETS LESS CURRENT LIABILITIES

175,957

193,459

PROVISIONS FOR LIABILITIES

6,700

7,000

NET ASSETS

169,257

186,459

CAPITAL AND RESERVES

Called up share capital

5,000

5,000

Retained earnings

164,257

181,459

169,257

186,459

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2025 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 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 3 September 2025 and were signed on its behalf by:

J Cousins - Director

1.	STATUTORY INFORMATION

Church's (Pork Butchers) 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.

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 8 (2024 - 8 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 May 2024

335,011

Additions

2,401

Disposals

(258,162

)

At 30 April 2025

79,250

DEPRECIATION

At 1 May 2024

299,697

Charge for year

8,143

Eliminated on disposal

(255,405

)

At 30 April 2025

52,435

NET BOOK VALUE

At 30 April 2025

26,815

At 30 April 2024

35,314

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.4.25

30.4.24

£

£

Trade debtors

19,628

15,251

Other debtors

17,971

16,379

37,599

31,630

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.4.25

30.4.24

£

£

Trade creditors

85,683

79,488

Taxation and social security

36,037

33,992

Other creditors

6,366

6,840

128,086

120,320