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GOLDEN VALLEY MEAT & GAME LIMITED

Registered Number
03906181
(England and Wales)

Unaudited Financial Statements for the Year ended
31 January 2025

GOLDEN VALLEY MEAT & GAME LIMITED
Company Information
for the year from 1 February 2024 to 31 January 2025

Directors | WALKER, Adrian Robert
| WALKER, Pamela Mary
| WALKER, Rhys Edward
| WALKER, Robert Edward

Company Secretary | WALKER, Pamela Mary

Registered Address | Tollstone House
| Grosmont
| Abergavenny
| NP7 8ES

Registered Number | 03906181 (England and Wales)

GOLDEN VALLEY MEAT & GAME LIMITED
Statement of Financial Position
31 January 2025

| Notes | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
Fixed assets |  |  |  |  |  |  |  |
Tangible assets | 4 |  |  | 165,738 |  |  |  | 152,016
|  |  |  | 165,738 |  |  |  | 152,016
Current assets |  |  |  |  |  |  |  |
Stocks | 5 | 13,500 |  |  |  | 12,500 |  |
Debtors | 6 | 87,117 |  |  |  | 65,645 |  |
Cash at bank and on hand |  | 443,189 |  |  |  | 436,889 |  |
|  | 543,806 |  |  |  | 515,034 |  |
Creditors amounts falling due within one year | 7 | (247,323) |  |  |  | (235,542) |  |
Net current assets (liabilities) |  |  |  | 296,483 |  |  |  | 279,492
Total assets less current liabilities |  |  |  | 462,221 |  |  |  | 431,508
Net assets |  |  |  | 462,221 |  |  |  | 431,508
Capital and reserves |  |  |  |  |  |  |  |
Called up share capital |  |  |  | 100 |  |  |  | 100
Profit and loss account |  |  |  | 462,121 |  |  |  | 431,408
Shareholders' funds |  |  |  | 462,221 |  |  |  | 431,508

- The company was entitled to exemption from audit for this reporting period under section 477 of the Companies Act 2006 relating to small companies.
- The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
- The Directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
- These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
- The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 22 October 2025, and are signed on its behalf by:
WALKER, Rhys Edward Director Registered Company No. 03906181

GOLDEN VALLEY MEAT & GAME LIMITED
Notes to the Financial Statements
for the year ended 31 January 2025

1. | Accounting policies
--- | ---

| Statutory information
--- | ---
| The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

| Statement of compliance
--- | ---
| The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

| Basis of preparation
--- | ---
| The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

| Revenue from sale of goods
--- | ---
| Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.

| Employee benefits
--- | ---
| Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.

| Defined contribution pension plan
--- | ---
| The company operates a defined contribution pension plan for the benefit of its employees. Contributions are recognised as expenses as they become payable. Differences between contributions payable in the year and those actually paid are recognised as either prepayments or accruals in the balance sheet. The assets of the defined contribution pension scheme are held separately from those of the company in an independently administered fund.

| Foreign currency translation
--- | ---
| Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

| Tangible fixed assets and depreciation
--- | ---
| All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

|  | Straight line (years)
| Land and buildings | 10
| Plant and machinery | 5
| Vehicles | 5

| Impairment of non-financial assets policy
--- | ---
| Assets which are not carried at fair value are reviewed for evidence of impairment at each reporting date. Where the asset is showing indicators of impairment, the recoverable amount of the asset, is estimated and then compared to the carrying value in the financial statements. Where the carrying amount is in excess of recoverable amount, an impairment loss is recognised in profit or loss.

| Stocks and work in progress
--- | ---
| Stock is valued at the lower of cost and estimated selling price less costs to complete and sell. The cost methodology employed by the entity is the first-in first-out method. Estimated selling price less costs to complete and sell are derived from the selling price which the goods would fetch in an open market transaction with established customers less the costs expected to be incurred to enable the sale to complete. Provision is made for slow-moving and obsolete items of stock. Such provisions are recognised in profit or loss. Work in progress is valued using the percentage of completion method and values are calculated using the lower of cost and estimated selling price less costs to complete and sell. When stocks are sold, the carrying amount of those stocks is recognised as an expense within cost of sales. This takes place in the same period that the associated revenue is recognised.

| Financial instruments
--- | ---
| A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at transaction price and measured at amortised cost using the effective interest method. Where investments in non-derivative financial instruments are publicly traded, or their fair value can otherwise be measured reliably, the investment is subsequently measured at fair value through profit and loss. All other investments are subsequently measured at cost less impairment. Financial assets which are measured at cost or amortised cost are reviewed for objective evidence of impairment at each balance sheet date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately. All equity instruments, regardless of significance, and other financial assets that are individually significant, are assessed individually for impairment.

2. | Average number of employees
--- | ---

|  | 2025 |  | 2024
| Average number of employees during the year | 10 |  | 10

3. | Prior period adjustment
--- | ---
| During the current financial year, it was identified that additional dividends totalling £90,000 relating to the financial years ended 31 January 2022, 31 January 2023, and 31 January 2024 had not been recognised in the financial statements of those respective years. The omission arose following a review of directors’ remuneration and shareholder distributions. To correct this, a prior period adjustment has been made to reflect the dividends as having been properly declared and paid in the relevant prior periods. There is no impact on the current year’s profit and loss account, as the adjustment relates entirely to prior years. The amendment has been reflected through retained earnings in accordance with FRS 102 Section 10 – Accounting Policies, Estimates and Errors. The directors have confirmed that the dividends were appropriately declared and approved in the respective years and that sufficient distributable reserves were available at those times.

4. | Tangible fixed assets
--- | ---

|  | Land & buildings |  | Plant & machinery |  | Vehicles |  | Total
--- | --- | --- | --- | --- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
| Cost or valuation
| At 01 February 24 | 107,461 |  | 176,238 |  | 109,023 |  | 392,722
| Additions | 12,056 |  | 4,550 |  | 27,750 |  | 44,356
| At 31 January 25 | 119,517 |  | 180,788 |  | 136,773 |  | 437,078
| Depreciation and impairment
| At 01 February 24 | 35,065 |  | 113,294 |  | 92,347 |  | 240,706
| Charge for year | 1,525 |  | 19,699 |  | 9,410 |  | 30,634
| At 31 January 25 | 36,590 |  | 132,993 |  | 101,757 |  | 271,340
| Net book value
| At 31 January 25 | 82,927 |  | 47,795 |  | 35,016 |  | 165,738
| At 31 January 24 | 72,396 |  | 62,944 |  | 16,676 |  | 152,016

5. | Stocks
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Raw materials and consumables | 13,500 |  | 12,500
| Total | 13,500 |  | 12,500

6. | Debtors: amounts due within one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade debtors / trade receivables | 73,424 |  | 57,421
| Other debtors | 8,057 |  | 3,168
| Prepayments and accrued income | 5,636 |  | 5,056
| Total | 87,117 |  | 65,645

7. | Creditors: amounts due within one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade creditors / trade payables | 41,310 |  | 46,382
| Bank borrowings and overdrafts | 128,901 |  | 165,880
| Taxation and social security | 13,777 |  | 19,945
| Accrued liabilities and deferred income | 63,335 |  | 3,335
| Total | 247,323 |  | 235,542

8. | Directors advances, credits and guarantees
--- | ---

|  | Brought forward |  | Amount advanced |  | Amount repaid |  | Carried forward
--- | --- | --- | --- | --- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
| WALKER, Adrian Robert | 183,695 |  | (65,000) |  | (30,297) |  | 148,992
|  | 183,695 |  | (65,000) |  | (30,297) |  | 148,992

| The director operates a current loan account with the company, which is debited with payments made by the company on behalf of the directors and credited with funds introduced and undrawn directors' fees. At the year end, the amount outstanding to the directors was £148,992 (2024: £183,697); this amount being included in creditors: amounts falling within one year