Registered number
08600437
Shearer's Fine Foods Limited
Unaudited Filleted Accounts
31 July 2025

Shearer's Fine Foods Limited
Registered number: | 08600437
Balance Sheet
as at 31 July 2025
Notes |  |  | 2025 |  |  | 2024
£ | £
Fixed assets
Tangible assets | 3 |  |  | 919 |  |  | 456
Current assets
Stocks |  |  | 27,283 |  |  | 21,553
Debtors | 4 |  | 37,920 |  |  | 25,814
Cash at bank and in hand |  |  | 5,276 |  |  | 3,555
|  |  | 70,479 |  |  | 50,922
Creditors: amounts falling due within one year | 5 |  | (57,296) |  |  | (50,939)
Net current assets/(liabilities) |  |  |  | 13,183 |  |  | (17)
Total assets less current liabilities |  |  |  | 14,102 |  |  | 439
Provisions for liabilities |  |  |  | (175) |  |  | (87)
Net assets |  |  |  | 13,927 |  |  | 352
Capital and reserves
Called up share capital |  |  |  | 100 |  |  | 100
Profit and loss account |  |  |  | 13,827 |  |  | 252
Shareholders' funds |  |  |  | 13,927 |  |  | 352
The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
N. Shearer
Director
Approved by the board on 7 April 2026

Shearer's Fine Foods Limited
Notes to the Accounts
for the year ended 31 July 2025
1 | Accounting policies
| Basis of preparation
| The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
| Turnover
| Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes.
| Tangible fixed assets
| Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:
| Fixtures, fittings, tools and equipment | over 2-4 years
| Stocks
| Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.
| Debtors
| Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets, excluding directors loan accounts, are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
| Creditors
| Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
| Taxation
| A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference. Current and deferred tax liabilities are not discounted.
| Pensions
| Contributions to defined contribution plans are expensed in the period to which they relate.
2 | Employees | 2025 |  | 2024
Number | Number
| Average number of persons employed by the company | 4 |  | 4
3 | Tangible fixed assets
|  |  |  |  |  |  |  | Plant and machinery etc
£
| Cost
| At 1 August 2024 | 37,472
| Additions | 1,379
| Disposals | (1,226)
| At 31 July 2025 | 37,625
| Depreciation
| At 1 August 2024 | 37,016
| Charge for the year | 916
| On disposals | (1,226)
| At 31 July 2025 | 36,706
| Net book value
| At 31 July 2025 | 919
| At 31 July 2024 | 456
4 | Debtors | 2025 |  | 2024
£ | £
| Trade debtors | 37,920 |  | 18,960
| Other debtors | - |  | 6,854
|  |  |  |  |  | 37,920 |  | 25,814
5 | Creditors: amounts falling due within one year | 2025 |  | 2024
£ | £
| Trade creditors | 18,487 |  | 14,916
| Taxation and social security costs | 37,352 |  | 36,023
| Other creditors | 1,457 |  | -
|  |  |  |  |  | 57,296 |  | 50,939
6 | Loans to directors
| Description and conditions | B/fwd | Paid | Repaid | C/fwd
£ | £ | £ | £
| N. Shearer
| Overdrawn director's loan account, interest free and repayable on demand | 3,247 |  | - |  | (3,247) |  | -
| S. Shearer
| Overdrawn director's loan account, interest free and repayable on demand | 3,247 |  | - |  | (3,247) |  | -
|  | 6,494 |  | - |  | (6,494) |  | -
7 | Other information
| Shearer's Fine Foods Limited is a private company limited by shares and incorporated in England. Its registered office is:
| Little Orchard, The Avenue
| South Nutfield
| Redhill
| Surrey
| RH1 5RY

Shearer's Fine Foods Limited 08600437 false 2024-08-01 2025-07-31 2025-07-31 VT Final Accounts February 2026 N. Shearer No description of principal activity 08600437 2023-08-01 2024-07-31 08600437 core:WithinOneYear 2024-07-31 08600437 core:ShareCapital 2024-07-31 08600437 core:RetainedEarningsAccumulatedLosses 2024-07-31 08600437 2024-08-01 2025-07-31 08600437 bus:PrivateLimitedCompanyLtd 2024-08-01 2025-07-31 08600437 bus:AuditExemptWithAccountantsReport 2024-08-01 2025-07-31 08600437 bus:Director40 2024-08-01 2025-07-31 08600437 1 2024-08-01 2025-07-31 08600437 2 2024-08-01 2025-07-31 08600437 core:PlantMachinery 2024-08-01 2025-07-31 08600437 bus:Director1 2024-08-01 2025-07-31 08600437 bus:Director1 1 2024-08-01 2025-07-31 08600437 bus:Director2 2024-08-01 2025-07-31 08600437 bus:Director2 1 2024-08-01 2025-07-31 08600437 countries:England 2024-08-01 2025-07-31 08600437 bus:FRS102 2024-08-01 2025-07-31 08600437 bus:FilletedAccounts 2024-08-01 2025-07-31 08600437 2025-07-31 08600437 core:WithinOneYear 2025-07-31 08600437 core:ShareCapital 2025-07-31 08600437 core:RetainedEarningsAccumulatedLosses 2025-07-31 08600437 core:PlantMachinery 2025-07-31 08600437 bus:Director1 1 2025-07-31 08600437 bus:Director2 1 2025-07-31 08600437 2024-07-31 08600437 core:PlantMachinery 2024-07-31 08600437 bus:Director1 1 2024-07-31 08600437 bus:Director2 1 2024-07-31 iso4217:GBP xbrli:pure