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REGISTERED NUMBER: 04578484 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2025

for

Andrews Quality Meats Limited

Andrews Quality Meats Limited (Registered number: 04578484)

Contents of the Financial Statements

for the Year Ended 31 March 2025

Page |

Company Information | 1 |

Chartered Accountants' Report | 2 |

Balance Sheet | 3 |

Notes to the Financial Statements | 5 |

Andrews Quality Meats Limited

Company Information

for the Year Ended 31 March 2025

| DIRECTORS: | Mr A R Ayris

| Mr A R Sears

| SECRETARY: | Mr A R Sears

| REGISTERED OFFICE: | 16 High Street

| Highworth

| Wiltshire

| SN6 7AG

| REGISTERED NUMBER: | 04578484 (England and Wales)

| ACCOUNTANTS: | Duncan King FCA

| 2 MacNeice Drive

| Barton Park

| Marlborough

| Wiltshire

| SN8 1TR

Chartered Accountants' Report to the Board of Directors

on the Unaudited Financial Statements of

Andrews Quality Meats Limited

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Andrews Quality Meats Limited for the year ended 31 March 2025 which comprise the Statement of Income and Retained Earnings, Balance Sheet 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 within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of Andrews Quality Meats Limited, as a body, in accordance with the terms of our engagement letter dated 26 January 2007. Our work has been undertaken solely to prepare for your approval the financial statements of Andrews Quality Meats Limited and state those matters that we have agreed to state to the Board of Directors of Andrews Quality Meats Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Andrews Quality Meats Limited and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Andrews Quality Meats Limited 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 Andrews Quality Meats Limited. You consider that Andrews Quality Meats Limited 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 Andrews Quality Meats Limited. 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.

Duncan King FCA

2 MacNeice Drive

Barton Park

Marlborough

Wiltshire

SN8 1TR

25 December 2025

Andrews Quality Meats Limited (Registered number: 04578484)

Balance Sheet

31 March 2025

| 31.3.25 | 31.3.24 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Intangible assets | 4 | - |  | - |  |

Tangible assets | 5 | 149,356 |  | 178,071 |  |

149,356 |  | 178,071 |  |

CURRENT ASSETS

Stocks | 25,587 |  | 27,675 |  |

Debtors | 6 | 108,812 |  | 141,435 |  |

Cash at bank and in hand | 35,420 |  | 11,628 |  |

169,819 |  | 180,738 |  |

CREDITORS

Amounts falling due within one year | 7 | 266,811 |  | 278,657 |  |

NET CURRENT LIABILITIES | (96,992 | ) | (97,919 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | 52,364 |  | 80,152 |  |

CREDITORS

Amounts falling due after more than one year | 8 | (9,600 | ) | (44,808 | ) |

PROVISIONS FOR LIABILITIES | (29,313 | ) | (27,344 | ) |

NET ASSETS | 13,451 |  | 8,000 |  |

Andrews Quality Meats Limited (Registered number: 04578484)

Balance Sheet - continued

31 March 2025

| 31.3.25 | 31.3.24 |

| Notes | £ | £ | £ | £ |

CAPITAL AND RESERVES

Called up share capital | 10 |  | 10 |  |

Retained earnings | 13,441 |  | 7,990 |  |

SHAREHOLDERS' FUNDS | 13,451 |  | 8,000 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

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 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 16 December 2025 and were signed on its behalf by:

Mr A R Ayris - Director

Mr A R Sears - Director

Andrews Quality Meats Limited (Registered number: 04578484)

Notes to the Financial Statements

for the Year Ended 31 March 2025

1. | STATUTORY INFORMATION

| Andrews Quality Meats 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.

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 represents the total value of retail sales, excluding value added tax, and is attributable to the principal activity of the company.

| Goodwill

| Goodwill, being the amount paid in connection with the acquisition of a business in 2003, is being amortised evenly over its estimated useful life of twenty years.

| Intangible assets

| Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

| Plant and machinery etc | - | 20% 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 Statement of Income and Retained Earnings, 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.

Andrews Quality Meats Limited (Registered number: 04578484)

Notes to the Financial Statements - continued

for the Year Ended 31 March 2025

2. | ACCOUNTING POLICIES - continued

| 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.

| 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 14 (2024 - 16 ) .

4. | INTANGIBLE FIXED ASSETS

| Goodwill

£ |

| COST

| At 1 April 2024

| and 31 March 2025 | 60,000 |  |

| AMORTISATION

| At 1 April 2024

| and 31 March 2025 | 60,000 |  |

| NET BOOK VALUE

| At 31 March 2025 | - |  |

| At 31 March 2024 | - |  |

Andrews Quality Meats Limited (Registered number: 04578484)

Notes to the Financial Statements - continued

for the Year Ended 31 March 2025

5. | TANGIBLE FIXED ASSETS

| Plant and

| machinery

| etc

£ |

| COST

| At 1 April 2024 | 565,806 |  |

| Additions | 8,621 |  |

| At 31 March 2025 | 574,427 |  |

| DEPRECIATION

| At 1 April 2024 | 387,735 |  |

| Charge for year | 37,336 |  |

| At 31 March 2025 | 425,071 |  |

| NET BOOK VALUE

| At 31 March 2025 | 149,356 |  |

| At 31 March 2024 | 178,071 |  |

| The net book value of fixed assets at 31 March 2025 includes amounts totalling £71658 which represent the motor vehicles and equipment that are held under finance agreements, the obligations of which amounting to £36763 are secured by the assets to which they relate.

6. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 31.3.25 |  | 31.3.24

£ | £ |

| Trade debtors | 11,828 |  | 37,480 |  |

| Other debtors | 96,984 |  | 103,955 |  |

108,812 |  | 141,435 |  |

7. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 31.3.25 |  | 31.3.24

£ | £ |

| Bank loans and overdrafts | 27,703 |  | 44,372 |  |

| Hire purchase contracts | 27,163 |  | 30,016 |  |

| Trade creditors | 134,300 |  | 134,022 |  |

| Taxation and social security | 40,098 |  | 30,209 |  |

| Other creditors | 37,547 |  | 40,038 |  |

266,811 |  | 278,657 |  |

Andrews Quality Meats Limited (Registered number: 04578484)

Notes to the Financial Statements - continued

for the Year Ended 31 March 2025

8. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

| 31.3.25 |  | 31.3.24

£ | £ |

| Bank loans | - |  | 8,047 |  |

| Hire purchase contracts | 9,600 |  | 36,761 |  |

9,600 |  | 44,808 |  |

9. | DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

| The following advances and credits to directors subsisted during the years ended 31 March 2025 and 31 March 2024:

| 31.3.25 |  | 31.3.24

£ | £ |

| Mr A R Ayris

| Balance outstanding at start of year | 32,858 |  | 31,945 |  |

| Amounts advanced | 46,672 |  | 33,098 |  |

| Amounts repaid | (49,900 | ) | (32,185 | ) |

| Amounts written off | - |  | - |  |

| Amounts waived | - |  | - |  |

| Balance outstanding at end of year | 29,630 |  | 32,858 |  |

| Mr A R Sears

| Balance outstanding at start of year | 49,219 |  | 47,885 |  |

| Amounts advanced | 34,784 |  | 49,688 |  |

| Amounts repaid | (49,900 | ) | (48,354 | ) |

| Amounts written off | - |  | - |  |

| Amounts waived | - |  | - |  |

| Balance outstanding at end of year | 34,103 |  | 49,219 |  |

| Advances to the Directors are interest bearing and repayable on demand.

10. | ULTIMATE CONTROLLING PARTY

| The ultimate controlling party is the Board of Directors..