Arun Meat & Livestock Company Limited

	Page
Statement of Financial Position	1—2
Notes to the Financial Statements	3—5

Registered number: 01631224

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		111,422		61,556
Investments	5		24,000		24,000

			135,422		85,556
CURRENT ASSETS
Stocks	6	169,759		138,359
Debtors	7	615,216		452,839
Cash at bank and in hand		107,699		14,588

		892,674		605,786
Creditors: Amounts Falling Due Within One Year	8	(904,425 )		(610,398 )

NET CURRENT ASSETS (LIABILITIES)			(11,751 )		(4,612 )

TOTAL ASSETS LESS CURRENT LIABILITIES			123,671		80,944

NET ASSETS			123,671		80,944

CAPITAL AND RESERVES
Called up share capital	9		100		100
Income Statement			123,571		80,844

SHAREHOLDERS' FUNDS			123,671		80,944

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Arun Meat & Livestock Company Limited

Statement of Financial Position (continued)

As At 31 May 2025

For the year ending 31 May 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Income Statement.

On behalf of the board

Mr Daniel Clay

Director

25/09/2025

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

Arun Meat & Livestock Company Limited is a private company, limited by shares, incorporated in England & Wales, registered number 01631224 . The registered office is 15 The Quarterdeck, Kings Parade, Aldwick, Bognor Regis, PO21 2FZ.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. 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 is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Leasehold	14yrs straight line basis
Plant & Machinery	20% reducing balance basis
Motor Vehicles	25% reducing balance basis
Fixtures & Fittings	20% reducing balance basis
Computer Equipment	20% reducing balance basis

2.4. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 23 (2024: 23)

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Arun Meat & Livestock Company Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 May 2025

4. Tangible Assets

	Land & Buildings	Plant & Machinery etc.	Total
	£	£	£
Cost
As at 1 June 2024	7,558	293,438	300,996
Additions	-	65,450	65,450

As at 31 May 2025	7,558	358,888	366,446

Depreciation
As at 1 June 2024	7,558	231,882	239,440
Provided during the period	-	15,584	15,584

As at 31 May 2025	7,558	247,466	255,024

Net Book Value
As at 31 May 2025	-	111,422	111,422

As at 1 June 2024	-	61,556	61,556

5. Investments

	Unlisted
	£
Cost
As at 1 June 2024	24,000

As at 31 May 2025	24,000

Provision
As at 1 June 2024	-

As at 31 May 2025	-

Net Book Value
As at 31 May 2025	24,000

As at 1 June 2024	24,000

6. Stocks

	2025	2024
	£	£
Stock	169,759	138,359

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Arun Meat & Livestock Company Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 May 2025

7. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	585,682	431,891
Other debtors	29,534	20,948

	615,216	452,839

8. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	816,235	608,820
Other creditors	81,229	1,578
Taxation and social security	6,961	-

	904,425	610,398

9. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	100	100

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