REGISTERED NUMBER: 14722562 (England and Wales)

Unaudited Financial Statements

for the Year Ended 30 June 2025

for

HALL'S MEAT AND POULTRY LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

S Hall

Mrs C Hall

REGISTERED OFFICE:

Rushyford Farm

Rushyford

Ferryhill

Co. Durham

DL17 0LJ

REGISTERED NUMBER:

14722562 (England and Wales)

ACCOUNTANTS:

Mitchells Grievson

Chartered Accountants

Kensington House

3 Kensington

Bishop Auckland

Co. Durham

DL14 6HX

FIXED ASSETS

Tangible assets

4

32,492

42,102

CURRENT ASSETS

Stocks

5,000

4,000

Debtors

5

355,401

337,062

Cash at bank and in hand

56,882

36,114

417,283

377,176

CREDITORS

Amounts falling due within one year

6

412,782

370,382

NET CURRENT ASSETS

4,501

6,794

TOTAL ASSETS LESS CURRENT LIABILITIES

36,993

48,896

CREDITORS

Amounts falling due after more than one year

7

(26,886

)

(37,533

)

PROVISIONS FOR LIABILITIES

(8,123

)

(10,526

)

NET ASSETS

1,984

837

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

1,884

737

1,984

837

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 18 December 2025 and were signed on its behalf by:

S Hall - Director

Mrs C Hall - Director

1.	STATUTORY INFORMATION

Hall's Meat and Poultry 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 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.

Plant and machinery

-

15% on reducing balance

Motor vehicles

-

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 14 (2024 - 15 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Motor

machinery

vehicles

Totals

£

£

£

COST

At 1 July 2024

and 30 June 2025

10,769

41,484

52,253

DEPRECIATION

At 1 July 2024

1,615

8,536

10,151

Charge for year

1,373

8,237

9,610

At 30 June 2025

2,988

16,773

19,761

NET BOOK VALUE

At 30 June 2025

7,781

24,711

32,492

At 30 June 2024

9,154

32,948

42,102

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Motor

vehicles

£

COST

At 1 July 2024

and 30 June 2025

12,027

DEPRECIATION

At 1 July 2024

3,007

Charge for year

2,255

At 30 June 2025

5,262

NET BOOK VALUE

At 30 June 2025

6,765

At 30 June 2024

9,020

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

214,384

205,279

Other debtors

141,017

131,783

355,401

337,062

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

5,949

5,949

Hire purchase contracts

4,698

4,345

Trade creditors

320,999

323,363

Taxation and social security

78,427

34,029

Other creditors

2,709

2,696

412,782

370,382

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

23,983

29,932

Hire purchase contracts

2,903

7,601

26,886

37,533

2025

2024

£

£

Amounts falling due in more than five years:

Repayable by instalments

Bank loans more 5 yr by instal

-

6,136

8.	SECURED DEBTS

The following secured debts are included within creditors:

2025

2024

£

£

Hire purchase contracts

7,601

11,946

Hire Purchase liabilities are secured against the asset to which they relate.

9.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the year ended 30 June 2025 and the period ended 30 June 2024:

2025

2024

£

£

S Hall and Mrs C Hall

Balance outstanding at start of year

130,288

-

Amounts advanced

-

130,288

Amounts repaid

(15,783

)

-

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

114,505

130,288

The directors loan account is repayable upon demand and interest has been charged at the appropriate rate.