| Divan Meat Products (UK) Limited |
| Registered Number:03737230 |
For the year ended 31 March 2025
England and Wales
Unaudited Financial Statements
For the year ended 31 March 2025
Divan Meat Products (UK) Limited
Contents Page
1
Statement of Financial Position
2 to 5
Notes to the Financial Statements
Divan Meat Products (UK) Limited
Statement of Financial Position
2024
2025
| Property, plant and equipment |
130,282
166,409
2
130,282
166,409
49,123
72,933
3
| Trade and other receivables |
274,762
429,378
4
112,510
| Cash and cash equivalents |
54,087
556,398
436,395
| Trade and other payables: amounts falling due within one |
| year |
(276,442)
(347,922)
5
159,953
208,476
Net current assets
| Total assets less current liabilities |
338,758
326,362
| Trade and other payables: amounts falling due after more |
| than one year |
(102,714)
(65,336)
6
(15,413)
(25,679)
| Provisions for liabilities |
258,009
Net assets
197,969
100
100
257,909
197,869
258,009
197,969
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 directors acknowledge their 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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For the year ended 31 March 2025
Divan Meat Products (UK) Limited
Statement of Financial Position Continued
| These financial statements were approved and authorised for issue by the Board on 03 November 2025 and were signed by: |
| The notes form part of these financial statements |
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For the year ended 31 March 2025
Divan Meat Products (UK) Limited
Notes to the Financial Statements
Statutory Information
| Divan Meat Products (UK) Limited is a private limited company, limited by shares, domiciled in England and Wales, |
| registration number 03737230. |
Unit 4, Lever House
Lever Street
Bolton
Lancashire
BL3 6NY
| The presentation currency is £ sterling. |
Basis of preparing the financial statements
| These financial statements have been prepared in accordance with the provisions of Section 1A 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 comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts. |
Property, plant and equipment
| Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis: |
Computer equipment
Motor vehicles
Fixtures and fittings
| No depreciation is provided on the company''s freehold properties since in the opinion of the directors the expected |
| useful lives are sufficiently long and the estimated residual values are sufficiently high that any such depreciation |
| would be immaterial. The directors undertake an annual impairment review of these properties. |
Inventories
| Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. |
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
Rentals payable under operating leases are charged against income on a straight line basis over the lease term.
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For the year ended 31 March 2025
Divan Meat Products (UK) Limited
Notes to the Financial Statements Continued
| 2. Property, plant and equipment |
Motor vehicles
1,086,466
3,796
41,373
112,026
905,738
23,533
967
242
-
-
725
-
23,533
112,026
41,373
4,038
1,087,433
906,463
| Provision for depreciation and impairment |
920,057
3,001
37,565
112,026
767,465
-
Charge for year
37,094
325
1,281
-
35,488
-
957,151
3,326
38,846
112,026
802,953
-
23,533
103,510
-
2,527
712
130,282
23,533
138,273
-
3,808
795
166,409
2024
2025
72,933
49,123
| 4. Trade and other receivables |
2024
2025
241,902
227,536
187,476
47,226
274,762
429,378
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For the year ended 31 March 2025
Divan Meat Products (UK) Limited
Notes to the Financial Statements Continued
| 5. Trade and other payables: amounts falling due within one year |
2024
2025
| Bank loans and overdraft (secured) |
10,000
10,088
16,367
-
161,496
85,463
| Taxation and social security |
76,946
71,549
83,113
109,342
347,922
276,442
| 6. Trade and other payables: amounts falling due after more than one year |
2024
2025
| Bank loans and overdraft (secured) |
3,083
13,180
62,253
89,534
65,336
102,714
| 7. Average number of persons employed |
During the year the average number of employees was 30 (2024 : 29)
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