The Pure Breed Poultry Company Ltd

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 09825840

		2024		2023
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		14,308		17,541

			14,308		17,541
CURRENT ASSETS
Debtors	6	63,100		151,940
Cash at bank and in hand		16,250		9,847

		79,350		161,787
Creditors: Amounts Falling Due Within One Year	7	(46,720 )		(108,889 )

NET CURRENT ASSETS (LIABILITIES)			32,630		52,898

TOTAL ASSETS LESS CURRENT LIABILITIES			46,938		70,439

Creditors: Amounts Falling Due After More Than One Year	8		(34,427 )		(53,503 )

NET ASSETS			12,511		16,936

CAPITAL AND RESERVES
Called up share capital	10		100		100
Profit and Loss Account			12,411		16,836

SHAREHOLDERS' FUNDS			12,511		16,936

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The Pure Breed Poultry Company Ltd

Balance Sheet (continued)

As At 31 December 2024

For the year ending 31 December 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges his 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.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr Matthew Taylor

Director

30/12/2025

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

The Pure Breed Poultry Company Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 09825840 . The registered office is C/O Rob Rendle & Co. Marine Building, 1 Queen Anne Place, Plymouth, PL4 0FB.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

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

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery	15% Reducing Balance
Motor Vehicles	20% Reducing Balance

2.4. Leasing and Hire Purchase Contracts

Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.

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The Pure Breed Poultry Company Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2024

2.5. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 1 (2023: 2)

4. Tangible Assets

	Plant & Machinery	Motor Vehicles	Total
	£	£	£
Cost
As at 1 January 2024	15,118	25,848	40,966
Additions	503	-	503

As at 31 December 2024	15,621	25,848	41,469

Depreciation
As at 1 January 2024	7,871	15,554	23,425
Provided during the period	1,162	2,574	3,736

As at 31 December 2024	9,033	18,128	27,161

Net Book Value
As at 31 December 2024	6,588	7,720	14,308

As at 1 January 2024	7,247	10,294	17,541

5. Stocks

	2024		2023
	£		£

6. Debtors

	2024	2023
	£	£
Due within one year
Trade debtors	36,798	37,080
Other debtors	26,302	114,860

	63,100	151,940

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The Pure Breed Poultry Company Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2024

7. Creditors: Amounts Falling Due Within One Year

	2024	2023
	£	£
Trade creditors	1,335	69,367
Bank loans and overdrafts	11,515	7,500
Other creditors	33,616	30,896
Taxation and social security	254	1,126

	46,720	108,889

8. Creditors: Amounts Falling Due After More Than One Year

	2024	2023
	£	£
Bank loans	34,427	53,503

10. Share Capital

	2024	2023
	£	£
Allotted, Called up and fully paid	100	100

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