1 September 2024 false No description of principal activity Taxfiler 2024.6 08183460 business:PrivateLimitedCompanyLtd 2024-09-01 2025-08-31 08183460 2024-08-31 08183460 2024-09-01 2025-08-31 08183460 business:AuditExemptWithAccountantsReport 2024-09-01 2025-08-31 08183460 business:FilletedAccounts 2024-09-01 2025-08-31 08183460 2025-08-31 08183460 business:Director1 2024-09-01 2025-08-31 08183460 business:Director2 2024-09-01 2025-08-31 08183460 business:Director3 2024-09-01 2025-08-31 08183460 business:Director4 2024-09-01 2025-08-31 08183460 business:RegisteredOffice 2024-09-01 2025-08-31 08183460 2024-08-31 08183460 core:WithinOneYear 2025-08-31 08183460 core:WithinOneYear 2024-08-31 08183460 core:AfterOneYear 2025-08-31 08183460 core:AfterOneYear 2024-08-31 08183460 core:ShareCapital core:PreviouslyStatedAmount 2025-08-31 08183460 core:ShareCapital core:PreviouslyStatedAmount 2024-08-31 08183460 core:RetainedEarningsAccumulatedLosses core:PreviouslyStatedAmount 2025-08-31 08183460 core:RetainedEarningsAccumulatedLosses core:PreviouslyStatedAmount 2024-08-31 08183460 core:PreviouslyStatedAmount 2025-08-31 08183460 core:PreviouslyStatedAmount 2024-08-31 08183460 business:SmallEntities 2024-09-01 2025-08-31 08183460 countries:EnglandWales 2024-09-01 2025-08-31 08183460 core:MotorVehicles 2024-09-01 2025-08-31 08183460 core:FurnitureFittings 2024-09-01 2025-08-31 08183460 core:ComputerEquipment 2024-09-01 2025-08-31 08183460 core:Goodwill 2024-08-31 08183460 core:Goodwill 2025-08-31 08183460 core:MotorVehicles 2024-08-31 08183460 core:FurnitureFittings 2024-08-31 08183460 core:ComputerEquipment 2024-08-31 08183460 core:MotorVehicles 2025-08-31 08183460 core:FurnitureFittings 2025-08-31 08183460 core:ComputerEquipment 2025-08-31 08183460 2023-09-01 2024-08-31 iso4217:GBP xbrli:pure
Company Registration No. 08183460 (England and Wales)
G F White Traditional Butchers Limited Unaudited accounts for the year ended 31 August 2025
G F White Traditional Butchers Limited Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
- 2 -
G F White Traditional Butchers Limited Company Information for the year ended 31 August 2025
Directors
Kirsty Youngman Harry White Crawford White Charley White
Company Number
08183460 (England and Wales)
Registered Office
13 The Close Norwich NR1 4DS England
Accountants
JHW Azoth Ltd 13 The Close Norwich Norfolk NR1 4DS
- 3 -
G F White Traditional Butchers Limited Statement of financial position as at 31 August 2025
2025
2024
Notes
£
£
Fixed assets
Tangible assets
5
73,192
77,270
Current assets
Inventories
11,906
7,404
Debtors
6
72,983
144,023
Cash at bank and in hand
133,886
111,603
218,775
263,030
Creditors: amounts falling due within one year
7
(71,489)
(78,400)
Net current assets
147,286
184,630
Total assets less current liabilities
220,478
261,900
Creditors: amounts falling due after more than one year
8
(6,272)
(8,755)
Provisions for liabilities
Deferred tax
(18,297)
(19,317)
Net assets
195,909
233,828
Capital and reserves
Called up share capital
100
100
Profit and loss account
195,809
233,728
Shareholders' funds
195,909
233,828
For the year ending 31 August 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 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 and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 3 December 2025 and were signed on its behalf by
Kirsty Youngman Director Company Registration No. 08183460
- 4 -
G F White Traditional Butchers Limited Notes to the Accounts for the year ended 31 August 2025
1
Statutory information
G F White Traditional Butchers Limited is a private company, limited by shares, registered in England and Wales, registration number 08183460. The registered office is 13 The Close, Norwich, NR1 4DS, England.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. 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.
Taxation
Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date. Current tax assets and liabilities are not discounted
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
Dividends
Proposed dividends are only included as liabilities in the statement of financial position when their payment has been approved by the shareholders prior to the statement of financial position date.
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
- 5 -
G F White Traditional Butchers Limited Notes to the Accounts for the year ended 31 August 2025
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Motor vehicles
25% Reducing Balance
Fixtures & fittings
20% Reducing Balance
Computer equipment
33% Straight Line
Leased assets
Assets held under finance leases and hire purchase contracts are capitalised and depreciated over their useful lives. The corresponding lease or hire purchase obligation is treated in the balance sheet as a liability. The interest element of rental obligations is charged to the profit and loss account over the period of the lease at a constant proportion of the outstanding balance of capital repayments.
Stocks
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.
Provisions
Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.
4
Intangible fixed assets
Goodwill
£
Cost
At 1 September 2024
20,000
At 31 August 2025
20,000
Amortisation
At 1 September 2024
20,000
At 31 August 2025
20,000
Net book value
At 31 August 2025
-
- 6 -
G F White Traditional Butchers Limited Notes to the Accounts for the year ended 31 August 2025
5
Tangible fixed assets
Motor vehicles
Fixtures & fittings
Computer equipment
Total
£
£
£
£
Cost or valuation
At cost
At cost
At cost
At 1 September 2024
109,230
62,605
3,960
175,795
Additions
516
12,781
3,331
16,628
At 31 August 2025
109,746
75,386
7,291
192,423
Depreciation
At 1 September 2024
52,143
44,123
2,259
98,525
Charge for the year
14,350
4,440
1,916
20,706
At 31 August 2025
66,493
48,563
4,175
119,231
Net book value
At 31 August 2025
43,253
26,823
3,116
73,192
At 31 August 2024
57,087
18,482
1,701
77,270
6
Debtors
2025
2024
£
£
Amounts falling due within one year
VAT
1,937
14,385
Trade debtors
47,520
30,103
Accrued income and prepayments
2,336
2,133
Other debtors
21,190
97,402
72,983
144,023
7
Creditors: amounts falling due within one year
2025
2024
£
£
Obligations under finance leases and hire purchase contracts
2,731
2,980
Trade creditors
18,663
45,879
Taxes and social security
44,396
25,437
Other creditors
3,899
1,719
Accruals
1,800
2,385
71,489
78,400
8
Creditors: amounts falling due after more than one year
2025
2024
£
£
Obligations under finance leases and hire purchase contracts
6,272
8,755
9
Average number of employees
During the year the average number of employees was 6 (2024: 6).
- 7 -