E & S Mears Ltd

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—6

Registered number: 07720959

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Intangible Assets	4		32,000		-
Tangible Assets	5		480,026		338,313

			512,026		338,313
CURRENT ASSETS
Stocks		90,000		80,000
Debtors	6	1,047,956		901,573
Cash at bank and in hand		150,059		206,468

		1,288,015		1,188,041
Creditors: Amounts Falling Due Within One Year	7	(1,016,577 )		(718,009 )

NET CURRENT ASSETS (LIABILITIES)			271,438		470,032

TOTAL ASSETS LESS CURRENT LIABILITIES			783,464		808,345

Creditors: Amounts Falling Due After More Than One Year	8		(36,584 )		(11,815 )

PROVISIONS FOR LIABILITIES
Deferred Taxation			(49,056 )		(37,990 )

NET ASSETS			697,824		758,540

CAPITAL AND RESERVES
Called up share capital	10		100		100
Profit and Loss Account			697,724		758,440

SHAREHOLDERS' FUNDS			697,824		758,540

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E & S Mears Ltd

Balance Sheet (continued)

As At 30 September 2025

For the year ending 30 September 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

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 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

Miss E J Mears

Director

12 May 2026

The notes on pages 3 to 6 form part of these financial statements.

1. General Information

E & S Mears Limited is a private company, limited by shares, incorporated in England & Wales, registered number 07720959 . The registered office is Belt View Farm Cannock Road, Bednall Head, Stafford, Staffordshire, ST17 0SH.

2. Accounting Policies

2.1. Basis of Preparation of 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.

The financial statements are presented in sterling which is the functional currency of the company and rounded to the nearest £.

The significant accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all years presented unless otherwise stated.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Sale of animal feed, meat and groceries

Turnover from the sale of animal feed and bedding, meat and groceries is recognised when significant risks and rewards of ownership of the goods have transferred to the buyer, the amount of turnover can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transaction can be measured reliably. This is usually on the dispatch of the goods.

Interest receivable

Interest income is recognised using the effective interest method.

2.3. Intangible Fixed Assets and Amortisation - Other Intangible

Other intangible assets consist of a customer list. It is amortised to profit and loss account over its estimated economic life of 5 years.

2.4. Tangible Fixed Assets and Depreciation

Tangible fixed assets are stated at cost less accumulated depreciation. Cost includes costs directly attributable to making the asset capable of operating as intended. Depreciation is provided at the following rates in order to write off each asset over its estimated useful life.

Improvements to property	4% straight line
Plant & Machinery	15% on reducing balance
Motor Vehicles	20% on reducing balance

2.5. Leasing and Hire Purchase Contracts

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.

2.6. Stocks and Work in Progress

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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E & S Mears Ltd

Notes to the Financial Statements (continued)

For The Year Ended 30 September 2025

2.7. 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.

2.8. Debtors and creditors receivable / payable within one year

Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in other administrative expenses.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 18 (2024: 16)

4. Intangible Assets

	Customer List
	£
Cost
As at 1 October 2024	-
Additions	40,000

As at 30 September 2025	40,000

Amortisation
As at 1 October 2024	-
Provided during the period	8,000

As at 30 September 2025	8,000

Net Book Value
As at 30 September 2025	32,000

As at 1 October 2024	-

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E & S Mears Ltd

Notes to the Financial Statements (continued)

For The Year Ended 30 September 2025

5. Tangible Assets

	Land & Property
	Freehold	Improvements to property	Plant & Machinery	Motor Vehicles	Total
	£	£	£	£	£
Cost
As at 1 October 2024	21,575	74,717	254,101	267,277	617,670
Additions	-	5,117	94,227	172,366	271,710
Disposals	-	-	-	(120,838 )	(120,838 )

As at 30 September 2025	21,575	79,834	348,328	318,805	768,542

Depreciation
As at 1 October 2024	-	5,792	131,228	142,337	279,357
Provided during the period	-	3,194	29,890	45,702	78,786
Disposals	-	-	-	(69,627 )	(69,627 )

As at 30 September 2025	-	8,986	161,118	118,412	288,516

Net Book Value
As at 30 September 2025	21,575	70,848	187,210	200,393	480,026

As at 1 October 2024	21,575	68,925	122,873	124,940	338,313

Included above are assets held under finance leases or hire purchase contracts with a net book value as follows:

	2025	2024
	£	£
Plant & Machinery	14,093	-
Motor Vehicles	111,844	69,339

	125,937	69,339

6. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	791,633	635,151
Prepayments and accrued income	5,700	5,216
Other debtors	104,897	235,618
Corporation tax recoverable assets	24,135	-
VAT	45,417	20,022
Directors' loan accounts	76,174	5,566

	1,047,956	901,573

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E & S Mears Ltd

Notes to the Financial Statements (continued)

For The Year Ended 30 September 2025

7. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Net obligations under finance lease and hire purchase contracts	56,949	13,490
Trade creditors	942,123	666,285
Corporation tax	-	24,135
Other taxes and social security	9,693	7,412
Other creditors	1,130	326
Accruals and deferred income	6,682	6,361

	1,016,577	718,009

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

	2025	2024
	£	£
Net obligations under finance lease and hire purchase contracts	36,584	11,815

9. Secured Creditors

Of the creditors the following amounts are secured.

	2025		2024
	£		£
Net obligations under finance lease and hire purchase contracts	41,005		-

10. Share Capital

	2025	2024
Allotted, called up and fully paid	£	£
100 Ordinary Shares of £ 1.00 each	100	100

11. Directors Advances, Credits and Guarantees

Included within Debtors are the following loans to directors:

	As at 1 October 2024	Amounts advanced	Amounts repaid	Amounts written off	As at 30 September 2025
	£	£	£	£	£
Miss Emma Mears	5,567	70,607	-	-	76,174

The director's loan has been provided at varying interest rates of 2.25% and 3.75% and is repayable on demand.

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