Company registration number: 04851802
Annual report and unaudited financial statements
for the year ended 31 August 2025
for
Derek Jones Butchers Ltd
Pages for filing with the Registrar
Company registration number: 04851802
Derek Jones Butchers Ltd
Balance sheet
as at 31 August 2025
2025 2024
Note £ £ £ £
Fixed assets
Tangible assets 4 17,546 20,108
17,546 20,108
Current assets
Stocks 12,877 12,103
Debtors 5 3,299 2,541
Cash at bank and in hand 124,119 119,759
140,295 134,403
Creditors: amounts falling due within one
year 		6 (18,072) (18,858)
Net current assets 122,223 115,545
Total assets less current liabilities 139,769 135,653
Provisions for liabilities (3,334) (3,820)
NET ASSETS 136,435 131,833
Capital and reserves
Called up share capital 100 100
Profit and loss account 136,335 131,733
TOTAL EQUITY 136,435 131,833
The company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies for the year ended 31 August 2025.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities to comply with the Companies Act 2006 in respect to accounting records and the preparation of financial statements.
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Company registration number: 04851802
Derek Jones Butchers Ltd
Balance sheet - continued
as at 31 August 2025
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 to the Registrar.
These financial statements were approved by the Board of directors and authorised for issue on 17 April 2026 and signed on its behalf by:
Mr D Jones, Director
17 April 2026
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Derek Jones Butchers Ltd
Notes to the financial statements
for the year ended 31 August 2025
1 Company information
Derek Jones Butchers Ltd is a private company registered in England and Wales. Its registered number is 04851802. The company is limited by shares. Its registered office is SRB Associates (Leicestershire) Limited, Pera Business Park, Melton Mowbray, Leicestershire, LE13 0PB.
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 historic cost convention.
Presentation currency
The company's financial statements are presented in sterling.
Going concern
In preparing these financial statements, the directors have assessed whether there are any material uncertainties related to events or conditions that cast significant doubt upon the company's ability to continue as a going concern. In making this assessment, the directors take into account all available information about the future which is at least 12 months from the date that the financial statements are authorised for issue.
The directors consider that the company has adequate resources to continue in business for the foreseeable future and that it is appropriate to adopt the going concern basis in preparing the financial statements.
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.
Amortisation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Goodwill - 20% straight line
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Derek Jones Butchers Ltd
Notes to the financial statements - continued
for the year ended 31 August 2025
2 Accounting policies - continued
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 etc.:
Plant and machinery - 25% reducing balance
Fixtures & fittings - 20% reducing balance
Motor vehicles - 20% 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 taxation. 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 taxation
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 been enacted or substantively enacted by the balance sheet date 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 probably that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
Retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit and loss in the period to which they relate.
3 Average number of employees
During the year the average number of employees was 6 (2024 - 6).
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Derek Jones Butchers Ltd
Notes to the financial statements - continued
for the year ended 31 August 2025
4 Tangible fixed assets
Plant and
machinery
etc.
£
Cost
At 1 September 2024 145,272
Additions 2,450
At 31 August 2025 147,722
Depreciation
At 1 September 2024 125,164
Charge for year 5,012
At 31 August 2025 130,176
Net book value
At 31 August 2025 17,546
At 31 August 2024 20,108
5 Debtors
2025 2024
£ £
Other debtors 2,080 1,533
Prepayments and accrued income 1,219 1,008
3,299 2,541
6 Creditors: amounts falling due within one year
2025 2024
£ £
Trade creditors 6,883 6,349
Amounts owed to directors 666 1,142
Other creditors 259 137
Taxation 7,155 7,780
Social security and other tax 1,759 2,250
Accruals and deferred income 1,350 1,200
18,072 18,858
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Derek Jones Butchers Ltd
Notes to the financial statements - continued
for the year ended 31 August 2025
7 Share capital
100 Ordinary £1 Shares are allotted, issued and fully paid.
8 Related party transactions
Included in other creditors is an amount of £666 (2024: £1,142) due to Mr D W Jones and Miss H F Jones. The amounts due to the directors are interest free and repayable on demand.
9 Controlling party
The controlling party is Miss H F Jones who owns a 91% share of the total issued share capital.
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