REGISTERED NUMBER: 01966677 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 May 2025

for

Frank Parker (Butchers) Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

F G Parker

Mrs P C Parker

J Parker

T F Parker

B F Parker

Miss H A Parker

G W Parker

SECRETARY:

Mrs P C Parker

REGISTERED OFFICE:

33 Abbey Green

Nuneaton

Warwickshire

CV11 5DT

REGISTERED NUMBER:

01966677 (England and Wales)

ACCOUNTANTS:

Gopsall Services Limited

First Floor

7 Marina Court

Maple Drive

Hinckley

LE10 3BF

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

528,072

526,716

528,072

526,716

CURRENT ASSETS

Stocks

4,500

5,000

Debtors

6

35,946

127,308

Cash at bank and in hand

155,659

88,918

196,105

221,226

CREDITORS

Amounts falling due within one year

7

189,620

195,783

NET CURRENT ASSETS

6,485

25,443

TOTAL ASSETS LESS CURRENT LIABILITIES

534,557

552,159

PROVISIONS FOR LIABILITIES

55,311

35,169

NET ASSETS

479,246

516,990

CAPITAL AND RESERVES

Called up share capital

8

200

200

Retained earnings

9

479,046

516,790

SHAREHOLDERS' FUNDS

479,246

516,990

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 May 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 Profit and Loss Account has not been delivered.

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

F G Parker - Director

1.	STATUTORY INFORMATION

Frank Parker (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.

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.

Fixtures and fittings

-

15% on reducing balance and 4% on cost

Motor vehicles

-

25% on reducing balance

Computer equipment

-

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 Profit and Loss Account, 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.

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.

Intangible fixed assets - goodwill

Goodwill represents the excess of the cost of acquisition of unincorporated businesses over the fair value of net assets acquired. It is initially recognised as an asset at cost and is subsequently measured at cost less accumulated amortisation and accumulated impairment losses. The goodwill is considered to have a finite useful life which has expired and it has therefore been written off to the profit an loss account.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 25 (2024 - 24 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 June 2024

and 31 May 2025

500

AMORTISATION

At 1 June 2024

and 31 May 2025

500

NET BOOK VALUE

At 31 May 2025

-

At 31 May 2024

-

5.	TANGIBLE FIXED ASSETS

Fixtures

Freehold

and

Motor

Computer

property

fittings

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1 June 2024

466,541

560,764

38,800

985

1,067,090

Additions

-

51,798

-

-

51,798

Disposals

-

(28,400

)

-

-

(28,400

)

At 31 May 2025

466,541

584,162

38,800

985

1,090,488

DEPRECIATION

At 1 June 2024

143,288

366,644

29,807

635

540,374

Charge for year

16,424

33,078

2,248

70

51,820

Eliminated on disposal

-

(29,778

)

-

-

(29,778

)

At 31 May 2025

159,712

369,944

32,055

705

562,416

NET BOOK VALUE

At 31 May 2025

306,829

214,218

6,745

280

528,072

At 31 May 2024

323,253

194,120

8,993

350

526,716

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.5.25

31.5.24

£

£

Other debtors

35,946

127,308

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.5.25

31.5.24

£

£

Taxation and social security

165,626

182,939

Other creditors

23,994

12,844

189,620

195,783

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.5.25

31.5.24

value:

£

£

100

Ordinary (B)

1

100

100

100

Ordinary (C-I)

1

100

100

200

200

9.

RESERVES

Retained

earnings

£

At 1 June 2024

516,790

Profit for the year

460,006

Dividends

(497,750

)

At 31 May 2025

479,046

10.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

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

31.5.25

31.5.24

£

£

J Parker

Balance outstanding at start of year

59,977

(1,066

)

Amounts advanced

147,766

168,393

Amounts repaid

(207,888

)

(107,350

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

(145

)

59,977

T F Parker

Balance outstanding at start of year

36,825

(4,219

)

Amounts advanced

167,766

148,394

Amounts repaid

(194,738

)

(107,350

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

9,853

36,825

G W Parker

Balance outstanding at start of year

18,974

(1,507

)

Amounts advanced

87,021

89,131

Amounts repaid

(86,010

)

(68,650

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

19,985

18,974