REGISTERED NUMBER: 09609575 (England and Wales)

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST AUGUST 2025

FOR

FENCE GATE LODGE LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

K Berkins

Mrs M Berkins

Mrs K A Beaumont

REGISTERED OFFICE:

Fence Gate

Wheatley Lane

Fence

Burnley

Lancashire

BB12 9EE

REGISTERED NUMBER:

09609575 (England and Wales)

AUDITORS:

Ainsworths Limited

Chartered Accountants

and Statutory Auditors

Charter House

Stansfield Street

Nelson

Lancashire

BB9 9XY

BANKERS:

National Westminster Bank Plc

2 Leeds Road

Nelson

Lancashire

BB9 9SY

CURRENT ASSETS

Debtors

4

644,783

874,244

CREDITORS

Amounts falling due within one year

5

132,869

1,806,115

NET CURRENT ASSETS/(LIABILITIES)

511,914

(931,871

)

TOTAL ASSETS LESS CURRENT LIABILITIES

511,914

(931,871

)

CREDITORS

Amounts falling due after more than one year

6

1,576,925

-

NET LIABILITIES

(1,065,011

)

(931,871

)

CAPITAL AND RESERVES

Called up share capital

1

1

Retained earnings

(1,065,012

)

(931,872

)

SHAREHOLDERS' FUNDS

(1,065,011

)

(931,871

)

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

Fence Gate Lodge 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.

Going concern

The company ceased trading in the prior year following the transfer of its trade and assets to a fellow subsidiary undertaking, Fence Gate Limited.

All that remains in the company is a bank loan that is secured against property owned by its holding company. The loan interest is recognised as an expense in this company.

Fence Gate Limited has confirmed that they will continue to provide support to the company for at least 12 months following the approval of these financial statements.

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 the sale of goods is recognised when the 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.

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.

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 3 (2024 - 10 ) .

4.

DEBTORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.8.25

31.8.24

£

£

Amounts owed by group undertakings

644,783

874,244

5.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.25

31.8.24

£

£

Bank loans and overdrafts

105,148

1,774,052

Other creditors

27,721

32,063

132,869

1,806,115

6.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.8.25

31.8.24

£

£

Bank loans

1,576,925

-

Amounts falling due in more than five years:

Repayable by instalments

Bank loans

1,082,941

-

7.	SECURED DEBTS

The following secured debts are included within creditors:

31.8.25

31.8.24

£

£

Bank loans

1,682,073

1,774,052

The bank loans are secured by both debenture and cross guarantee as detailed in the contingent liabilities note.

8.	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

9.	CONTINGENT LIABILITIES

Fence Gate Lodge Limited, its parent undertaking Kevin Berkins Quality Meat Limited and its associated undertakings of Fence Gate Limited, The Eagle at Barrow Limited and Michelle.B 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 Fence Gate Lodge Limited includes a floating charge over all the assets of the company.