REGISTERED NUMBER: 05208170 (England and Wales)

AUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST AUGUST 2025

FOR

MICHELLE.B LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

Mrs M Berkins

K Berkins

Mrs K A Beaumont

SECRETARY:

K Berkins

REGISTERED OFFICE:

Charter House

Stansfield Street

Nelson

Lancashire

BB9 9XY

REGISTERED NUMBER:

05208170 (England and Wales)

AUDITORS:

Ainsworths Limited

Chartered Accountants

and Statutory Auditors

Charter House

Stansfield Street

Nelson

Lancashire

BB9 9XY

FIXED ASSETS

Tangible assets

4

89,055

18,277

CURRENT ASSETS

Stocks

92,491

107,830

Debtors

5

224,809

306,099

Cash at bank and in hand

66,412

61,912

383,712

475,841

CREDITORS

Amounts falling due within one year

6

47,606

67,706

NET CURRENT ASSETS

336,106

408,135

TOTAL ASSETS LESS CURRENT LIABILITIES

425,161

426,412

PROVISIONS FOR LIABILITIES

15,333

1,515

NET ASSETS

409,828

424,897

CAPITAL AND RESERVES

Called up share capital

1

1

Retained earnings

409,827

424,896

SHAREHOLDERS' FUNDS

409,828

424,897

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 29th May 2026 and were signed on its behalf by:

K Berkins - Director

1.	STATUTORY INFORMATION

Michelle.B 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.

Related party exemption

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

The company's results are included within the consolidated financial statements of its ultimate parent company, Kevin Berkins Quality Meats Limited, whose registered office is Fence Gate, Wheatley Lane Road, Fence, Burnley, Lancashire, BB12 9EE.

Significant judgements and estimates

Estimates and judgements are continually evaluated and are based on historical experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances. Other estimates, assumptions and judgements are applied by the company and include, but are not limited to, depreciation of tangible fixed assets and provisions. These estimates, assumptions and judgements are also evaluated on a continual basis but are not considered significant.

Turnover

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

Turnover from sale of goods and services is recognised when significant risks and rewards of ownership of the goods have passed 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 entity and the costs incurred or to be incurred in respect of the transaction can be measured reliably.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery etc

-

33% on cost, 25% on reducing balance, 20% on reducing balance and 15% 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.

Foreign currencies

Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

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 6 (2024 - 8 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1st September 2024

287,316

Additions

88,896

At 31st August 2025

376,212

DEPRECIATION

At 1st September 2024

269,039

Charge for year

18,118

At 31st August 2025

287,157

NET BOOK VALUE

At 31st August 2025

89,055

At 31st August 2024

18,277

5.

DEBTORS

31.8.25

31.8.24

£

£

Amounts falling due within one year:

Trade debtors

5,000

5,451

Other debtors

3,665

3,850

8,665

9,301

Amounts falling due after more than one year:

Amounts owed by group undertakings

216,144

296,798

Aggregate amounts

224,809

306,099

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.25

31.8.24

£

£

Trade creditors

30,548

52,393

Taxation and social security

11,075

9,718

Other creditors

5,983

5,595

47,606

67,706

7.	DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

The Report of the Auditors was unqualified.

Michael Heys (Senior Statutory Auditor)

for and on behalf of Ainsworths Limited

8.	CONTINGENT LIABILITIES

Michelle.B Limited, its parent undertaking Kevin Berkins Quality Meats Limited and its associated undertakings Fence Gate Limited, Fence Gate Lodge Limited and The Eagle at Barrow Limited have guaranteed each others liabilities to the bank. The aggregate amount of net bank borrowings outstanding at 31st August 2025 was £1,611,637 (2024: £2,060,666). The security given by Michelle.B Limited comprises a debenture over all the assets of the company.