S J Bebbington Butchers Ltd Company accounts

COMPANY REGISTRATION NUMBER: 07612262

S J Bebbington Butchers Ltd

Unaudited Financial Statements

31 May 2025

S J Bebbington Butchers Ltd

Financial Statements

Year ended 31 May 2025

Contents	Page

Director's report	1

Statement of income and retained earnings	2

Statement of financial position	3

Notes to the financial statements	5

The following pages do not form part of the financial statements

Chartered accountants and business advisers report to the director on the preparation of the unaudited statutory financial statements	10

S J Bebbington Butchers Ltd

Director's Report

Year ended 31 May 2025

The director presents his report and the unaudited financial statements of the company for the year ended 31 May 2025 .

Director

The director who served the company during the year was as follows:

Mr S J Bebbington

Small company provisions

This report has been prepared in accordance with the provisions applicable to companies entitled to the small companies exemption.

This report was approved by the board of directors on 10 November 2025 and signed on behalf of the board by:

Mr S J Bebbington
Director

Registered office:

Unit 10 Edison Court

Ellice Way

Wrexham Technology Park

Wrexham

LL13 7YT

S J Bebbington Butchers Ltd

Statement of Income and Retained Earnings

Year ended 31 May 2025

	2025	2024
Note	£	£
Turnover	959,699	859,789

Cost of sales	753,200	690,198
	---------	---------
Gross profit	206,499	169,591

Administrative expenses	153,755	141,260
Other operating income	500	500
	---------	---------
Operating profit	53,244	28,831

Other interest receivable and similar income		2,535	2,419
Interest payable and similar expenses		–	7
		---------	---------
Profit before taxation	5	55,779	31,243

Tax on profit	12,311	5,118
	--------	--------
Profit for the financial year and total comprehensive income	43,468	26,125
	--------	--------

Dividends paid and payable	( 42,000)	–

Retained earnings at the start of the year	250,563	224,438
	---------	---------
Retained earnings at the end of the year	252,031	250,563
	---------	---------

All the activities of the company are from continuing operations.

S J Bebbington Butchers Ltd

Statement of Financial Position

31 May 2025

	2025	2024
Note	£	£

Fixed assets

Tangible assets	6	37,512	43,952

Current assets

Stocks		18,000	15,000
Debtors	7	14,534	47,465
Cash at bank and in hand		306,275	244,031
		---------	---------
		338,809	306,496

Creditors: amounts falling due within one year	8	117,664	94,766
		---------	---------
Net current assets		221,145	211,730
		---------	---------
Total assets less current liabilities		258,657	255,682

Provisions	6,625	5,118
	---------	---------
Net assets	252,032	250,564
	---------	---------

Capital and reserves

Called up share capital	1	1
Profit and loss account	252,031	250,563
	---------	---------
Shareholders funds	252,032	250,564
	---------	---------

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

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.

Director's responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;

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

S J Bebbington Butchers Ltd

Statement of Financial Position (continued)

31 May 2025

These financial statements were approved by the board of directors and authorised for issue on 10 November 2025 , and are signed on behalf of the board by:

Mr S J Bebbington
Director

Company registration number: 07612262

S J Bebbington Butchers Ltd

Notes to the Financial Statements

Year ended 31 May 2025

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is Unit 10 Edison Court, Ellice Way, Wrexham Technology Park, Wrexham, LL13 7YT.

2. Statement of compliance

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis. The financial statements are prepared in sterling, which is the functional currency of the entity.

Judgements and key sources of estimation uncertainty

The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.

Revenue recognition

Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for butchery items supplied, stated net of discounts and of Value Added Tax. Revenue from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer, the amount of revenue can be measured reliably, it is probable that the associated economic benefits will flow to the entity, and the costs incurred or to be incurred in respect of the transactions can be measured reliably.

Taxation

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in equity, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in equity in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in equity in respect of that asset, the excess shall be recognised in profit or loss.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

Leasehold improvements	-	10% reducing balance
Plant and machinery	-	25% reducing balance
Fixtures and fittings	-	20% reducing balance
Computer and office quipment	-	25% reducing balance

Impairment of fixed assets

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets. For impairment testing of goodwill, the goodwill acquired in a business combination is, from the acquisition date, allocated to each of the cash-generating units that are expected to benefit from the synergies of the combination, irrespective of whether other assets or liabilities of the company are assigned to those units.

Stocks

Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stock to its present location and condition.

Provisions

Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event, it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense. Provisions are initially measured at the best estimate of the amount required to settle the obligation at the reporting date and subsequently reviewed at each reporting date and adjusted to reflect the current best estimate of the amount that would be required to settle the obligation. Any adjustments to the amounts previously recognised are recognised in profit or loss unless the provision was originally recognised as part of the cost of an asset. When a provision is measured at the present value of the amount expected to be required to settle the obligation, the unwinding of the discount is recognised as a finance cost in profit or loss in the period it arises.

Financial instruments

The following assets and liabilities within the accounts are classified as financial instruments - trade debtors, trade creditors and directors loans. Directors loans (being repayable upon demand), trade debtors and trade creditors, are measured at the undiscounted amount of cash or other consideration expected to be paid or received. Financial assets that are measured at amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If such evidence is found, an impairment loss is recognised in the statement of Income and Retained Earnings.

Defined contribution plans

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund. When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised as a finance cost in profit or loss in the period in which it arises.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 8 (2024: 9 ).

5. Profit before taxation

Profit before taxation is stated after charging:

	2025	2024
	£	£
Depreciation of tangible assets	10,440	12,071
	--------	--------

6. Tangible assets

	Plant and machinery	Fixtures and fittings	Equipment	Total
	£	£	£	£
Cost
At 1 June 2024	19,061	45,906	11,334	76,301
Additions	4,000	–	–	4,000
	--------	--------	--------	--------
At 31 May 2025	23,061	45,906	11,334	80,301
	--------	--------	--------	--------
Depreciation
At 1 June 2024	9,786	14,953	7,610	32,349
Charge for the year	3,319	6,190	931	10,440
	--------	--------	--------	--------
At 31 May 2025	13,105	21,143	8,541	42,789
	--------	--------	--------	--------
Carrying amount
At 31 May 2025	9,956	24,763	2,793	37,512
	--------	--------	--------	--------
At 31 May 2024	9,275	30,953	3,724	43,952
	--------	--------	--------	--------

7. Debtors

	2025	2024
	£	£
Other debtors	14,534	47,465
	--------	--------

8. Creditors: amounts falling due within one year

	2025	2024
	£	£
Trade creditors	45,742	52,879
Social security and other taxes	12,728	1,857
Other creditors	59,194	40,030
	---------	--------
	117,664	94,766
	---------	--------

9. Director's advances, credits and guarantees

The director operated a loan account with the company. The opening balance was £33,133 in credit (2024 £71,130 in credit) with movement of £22,037 and a closing credit balance of £55,170 (2024 £33,133). The loan is interest free and repayable on demand.

S J Bebbington Butchers Ltd

Management Information

Year ended 31 May 2025

The following pages do not form part of the financial statements.

S J Bebbington Butchers Ltd

Chartered Accountants and Business Advisers Report to the Director on the Preparation of the Unaudited Statutory Financial Statements of S J Bebbington Butchers Ltd

Year ended 31 May 2025

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of S J Bebbington Butchers Ltd for the year ended 31 May 2025, which comprise the statement of income and retained earnings, statement of financial position and the related notes from the company's accounting records and from information and explanations you have given us. As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at www.icaew.com/en/membership/regulations-standards-and-guidance. This report is made solely to the director of S J Bebbington Butchers Ltd in accordance with the terms of our engagement letter dated 20 June 2024. Our work has been undertaken solely to prepare for your approval the financial statements of S J Bebbington Butchers Ltd and state those matters that we have agreed to state to you in this report in accordance with ICAEW Technical Release 07/16 AAF as detailed at www.icaew.com/compilation. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than S J Bebbington Butchers Ltd and its director for our work or for this report.

It is your duty to ensure that S J Bebbington Butchers Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of S J Bebbington Butchers Ltd. You consider that S J Bebbington Butchers Ltd is exempt from the statutory audit requirement for the year. We have not been instructed to carry out an audit or a review of the financial statements of S J Bebbington Butchers Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

BRUCE ROBERTS & CO LIMITED Chartered Accountants and Business Advisers

Unit 10, Edison Court Ellice Way Wrexham Technology Park Wrexham LL13 7YT

10 November 2025