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Ivan Clarke Catering Butchers Limited

Registered Number:06114663

For the year ended 31 March 2025
England and Wales
Unaudited Financial Statements

2
For the year ended 31 March 2025
Ivan Clarke Catering Butchers Limited
Contents Page
1 to 2
Statement of Financial Position
3 to 7
Notes to the Financial Statements
3

Registered Number :

06114663

As at 31 March 2025

Ivan Clarke Catering Butchers Limited
Statement of Financial Position

£

£

2024
2025

Notes

Fixed assets

Intangible assets

9,800
11,200
2

Property, plant and equipment

104,498
97,140
3
114,298
108,340

Current assets

Inventories

54,149
68,309
4

Trade and other receivables

113,626
108,614
5
45,514

Cash and cash equivalents

52,416
229,339
213,289

Trade and other payables: amounts falling due within
one year

(188,947)
(185,099)
6
24,342
44,240
Net current assets

Total assets less current liabilities

158,538
132,682

Trade and other payables: amounts falling due after
more than one year

-
(8,441)
7
(18,526)
(16,927)

Provisions for liabilities

131,571
Net assets
115,755

Capital and reserves

Called up share capital

2
2

Retained earnings

131,569
115,753
131,571
115,755
Shareholders' funds

For the year ended 31 March 2025 the company was entitled to exemption from audit under Section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006

The director acknowledges his responsibilities for:a) ensuring that the company keeps proper 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 Section 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.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

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4

Registered Number :

06114663

For the year ended 31 March 2025
Ivan Clarke Catering Butchers Limited
Statement of Financial Position Continued

Mr I Clarke Director

Mrs J Clarke Director

These financial statements were approved and authorised for issue by the Board on 14 October 2025 and were signed by:

The notes form part of these financial statements

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5
For the year ended 31 March 2025
Ivan Clarke Catering Butchers Limited
Notes to the Financial Statements
Statutory Information

Ivan Clarke Catering Butchers Limited is a private limited company, limited by shares, domiciled in
England and Wales, registration number 06114663.

Registered address:

Unit 4C
Mullacott Industrial Estate
Ilfracombe
Devon
EX34 8PL

The presentation currency is £ sterling.

1. Accounting policies

Basis of preparing the financial statements

These financial statements have been prepared in accordance with the provisions of Section 1 A of
Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic
of Ireland' and the Companies Act 2006. The financial statements have been prepared under the
historical costs convention as modified by the revaluation of certain assets.

Revenue recognition

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax or other similar sales taxes.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2008, is being amortised evenly over its estimated useful life of 25 years.

Intangible assets

The intangible fixed assets are amortised at a rate calculated to write off the asset on a straight line basis over their estimated useful economic life. Impairment of intangible assets is reviewed where circumstances indicate that the carrying value of the asset may not be fully recoverable.

Property, plant and equipment

Tangible fixed assets held for the company's own use are stated at cost less accumulated depreciation and accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of fixed assets, less their estimated residual value over their useful lives as detailed below these two paragraphs. A review is carried out by the directors at each balance sheet date to determine whether there is any indication that any items have suffered impairment loss. If any such indication exists, the recoverable amount of an asset is estimated in order to determine the extent of impairment loss, if any. Where it is not possible to estimate the recoverable amount of the asset, the company estimates the recoverable amount of the cash-generating unit which the asset belongs.

Land and buildings

5% Straight line

Plant and machinery

15% Reducing balance

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6
For the year ended 31 March 2025
Ivan Clarke Catering Butchers Limited
Notes to the Financial Statements Continued

25% Reducing balance

Motor vehicles
Government grants

Government grants are accounted for on an accruals basic. Grants towards capital expenditure are released to the profit and loss account over the expected useful life of the assets. Grants received towards revenue expenditure are released to the profit and loss account as the related expenditure is incurred.

Inventories

Inventories are stated at the lower of cost and estimated selling price less costs to complete and sell (net realisable value). Costs, which comprise direct production costs, are based on the method most appropriate to the type of inventory class, but usually on a first-in-first-out basis. Overheads are charged to profit or loss as incurred. Net realisable value is based on the estimated selling price less any estimated completion or selling costs. When stocks are sold, the carry amount of those stocks is recognised as an expense in the period in which the related revenue is recognised. The amount of any write-down of stock to net realisable value and all losses of stocks are recognised as an expense in the period in which the write-down or loss occurs. The amount of any reversal of any write-down of stocks is recognised as a reduction in the amount of stocks recognised as an expense in the period in which the reversal occurs.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position date.

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts and finance leases are capitalised as tangible fixed assets. Assets acquired under hire purchase contracts are depreciated over their useful lives. Obligations under such agreement are included in the creditors net of finance charge allocated to future periods. The finance element of the payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

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7
For the year ended 31 March 2025
Ivan Clarke Catering Butchers Limited
Notes to the Financial Statements Continued

2. Intangible fixed assets

Goodwill

Cost or valuation

£

At 01 April 2024

35,000

At 31 March 2025

35,000

Amortisation

At 01 April 2024

23,800
1,400
Charge for year

At 31 March 2025

25,200

Net book value

At 31 March 2025

9,800

At 31 March 2024

11,200

3. Property, plant and equipment

Total

Motor
vehicles

Plant and
machinery

Land and
buildings

£

£

£

£

Cost or
valuation

At 01 April 2024

354,723
94,085
239,508
21,130
48,761
43,399
5,362
-

Additions

(33,209)
(4,268)
-

Disposals

(37,477)

At 31 March 2025

21,130
240,602
104,275
366,007

Provision for depreciation and impairment

At 01 April 2024

257,583
56,425
188,081
13,077
Charge for year
26,078
16,763
8,258
1,057
(22,152)
(19,199)
(2,953)
-

On disposal

At 31 March 2025

261,509
53,989
193,386
14,134

At 31 March 2025

Net book value

6,996
47,216
50,286
104,498

At 31 March 2024

8,053
51,427
37,660
97,140

The net book value of vehicles includes £32,549 (2024 £14,010) in respect of assets held on hire purchase
finance. The amount outstanding on this finance being £12,058 (2024 £1,099).

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8
For the year ended 31 March 2025
Ivan Clarke Catering Butchers Limited
Notes to the Financial Statements Continued

4. Inventories

2024
2025

£

£

Stocks

68,309
54,149

Inventories are valued at the lower of cost and selling price less costs to complete and sell. Cost is defined as the actual cost of materials. Provision is made for obsolete and slow-moving items. In respect of work in progress this is the percentage of any sales contract that has been completed within the year but invoiced after the year end and is based on the sales invoice total.

5. Trade and other receivables

2024
2025

£

£

Trade debtors

94,976
103,333

Prepayments and accrued income

7,582
2,321

Other debtors

6,056
7,972
113,626
108,614

6. Trade and other payables: amounts falling due within one year

2024
2025

£

£

Bank loans and overdraft

3,617
1,099

Trade creditors

127,678
123,478

Taxation and social security

14,005
15,429

Directors' loan accounts

22,167
28,918

Other creditors

17,632
20,023
185,099
188,947

7. Trade and other payables: amounts falling due after more than one year

2024
2025

£

£

Bank loans and overdraft

8,441
-

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For the year ended 31 March 2025
Ivan Clarke Catering Butchers Limited
Notes to the Financial Statements Continued

8. Related party transactions

The company rents it premises from the directors at a monthly rent of £2,000 (2024 £2,000) this being
fully paid in the year.

Controlling interest

Mr & Mrs Clarke continue to have full control of the company by way of their joint 100% shareholding.

9. Average number of persons employed

During the year the average number of employees was 14 (2024 : 17)
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