REGISTERED NUMBER: 03562600 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 JUNE 2025

FOR

E & P CATERING BUTCHERS LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

P Young

E Curley

Mrs N Curley

Mrs J L Young

SECRETARY:

P Young

REGISTERED OFFICE:

Barlow House

Barlow Road

Coventry

West Midlands

CV2 2LD

REGISTERED NUMBER:

03562600 (England and Wales)

ACCOUNTANTS:

Armstrongs

Chartered Accountants and Tax Advisers

1 & 2 Mercia Village

Torwood Close

Westwood Business Park

Coventry

West Midlands

CV4 8HX

FIXED ASSETS

Tangible assets

4

639,374

612,073

CURRENT ASSETS

Stocks

5

106,171

96,921

Debtors

6

571,111

510,796

Cash at bank and in hand

127,635

125,648

804,917

733,365

CREDITORS

Amounts falling due within one year

7

701,014

633,609

NET CURRENT ASSETS

103,903

99,756

TOTAL ASSETS LESS CURRENT LIABILITIES

743,277

711,829

CREDITORS

Amounts falling due after more than one year

8

(245,734

)

(165,227

)

PROVISIONS FOR LIABILITIES

(80,884

)

(77,206

)

NET ASSETS

416,659

469,396

CAPITAL AND RESERVES

Called up share capital

104

104

Retained earnings

10

416,555

469,292

SHAREHOLDERS' FUNDS

416,659

469,396

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps 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 Sections 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.

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

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

The financial statements were approved by the Board of Directors and authorised for issue on 4 December 2025 and were signed on its behalf by:

P Young - Director

E Curley - Director

1.	STATUTORY INFORMATION

E & P Catering Butchers Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

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

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Freehold property

-

not provided

Plant and machinery

-

20% on cost

Fixtures and fittings

-

20% on cost

Motor vehicles

-

25% on reducing balance

Computer equipment

-

25% on reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

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

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 38 (2024 - 36 ) .

4.	TANGIBLE FIXED ASSETS

Improvements

Freehold

to

Plant and

property

property

machinery

£

£

£

COST

At 1 July 2024

125,499

163,402

653,015

Additions

-

-

8,769

Disposals

-

-

-

At 30 June 2025

125,499

163,402

661,784

DEPRECIATION

At 1 July 2024

-

-

425,824

Charge for year

-

-

73,885

Eliminated on disposal

-

-

-

At 30 June 2025

-

-

499,709

NET BOOK VALUE

At 30 June 2025

125,499

163,402

162,075

At 30 June 2024

125,499

163,402

227,191

Fixtures

and

Motor

Computer

fittings

vehicles

equipment

Totals

£

£

£

£

COST

At 1 July 2024

51,758

231,425

35,002

1,260,101

Additions

919

167,216

1,093

177,997

Disposals

-

(91,845

)

-

(91,845

)

At 30 June 2025

52,677

306,796

36,095

1,346,253

DEPRECIATION

At 1 July 2024

47,789

147,040

27,375

648,028

Charge for year

1,582

59,518

2,180

137,165

Eliminated on disposal

-

(78,314

)

-

(78,314

)

At 30 June 2025

49,371

128,244

29,555

706,879

NET BOOK VALUE

At 30 June 2025

3,306

178,552

6,540

639,374

At 30 June 2024

3,969

84,385

7,627

612,073

Included within the net book value of motor vehicles is £171,808 (2024 £75,413) and plant & machinery is £0 (2024 £7,652), in respect of assets held under hire purchase agreements.

5.

STOCKS

2025

2024

£

£

Stocks

106,171

96,921

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

527,868

481,418

Other debtors

3,317

3,275

VAT

37,213

25,562

Prepayments

2,713

541

571,111

510,796

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

19,747

21,308

Hire purchase contracts

63,633

30,384

Trade creditors

515,787

413,953

Corporation tax

57,114

55,780

Social security and other taxes

26,227

22,191

Pensions

4,682

4,013

Credit card

4,336

4,657

Directors' current accounts

185

66,049

Accrued expenses

9,303

15,274

701,014

633,609

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans - 1-2 years

21,206

31,783

Bank loans - 2-5 years

72,275

80,763

Hire purchase contracts

152,253

52,681

245,734

165,227

9.	SECURED DEBTS

The following secured debts are included within creditors:

2025

2024

£

£

Bank loans

113,228

133,854

Lloyds Bank Plc holds fixed and floating charge dated 29th May 2013 over tangible and intangible assets of the Company.

Lloyds Bank Plc holds fixed and floating charge dated 30th October 2013 over the property known as Barlow House, Barlow Road, Aldermans Green Industrial Estate Coventry CV2 2LD registered at the Land Registry under the title number WM527663.

10.

RESERVES

Retained

earnings

£

At 1 July 2024

469,292

Profit for the year

89,763

Dividends

(142,500

)

At 30 June 2025

416,555

11.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The directors have signified that their director current accounts have always been kept in credit and they will not charge any interest on the monies held in their director current accounts.

12.	ULTIMATE CONTROLLING PARTY

The company is controlled by Mr Curley (Director) and Mr Young (Director) who hold majority of ordinary issued share capital.