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REGISTERED NUMBER: 03850435 (England and Wales)















THE FRANCONIAN SAUSAGE CO LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30TH SEPTEMBER 2025





Carston ETL
Chartered Accountants
Second Floor
34 Lime Street
London
EC3M 7AT








THE FRANCONIAN SAUSAGE CO LIMITED (REGISTERED NUMBER: 03850435)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30TH SEPTEMBER 2025










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


THE FRANCONIAN SAUSAGE CO LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 30TH SEPTEMBER 2025







DIRECTORS: Miss D R Asaddar
Mr N J Salter





SECRETARY: Miss D R Asaddar





REGISTERED OFFICE: Unit 26 Eldon Way
Paddock Wood
Tonbridge
Kent
TN12 6BE





REGISTERED NUMBER: 03850435 (England and Wales)





ACCOUNTANTS: Carston ETL
Chartered Accountants
Second Floor
34 Lime Street
London
EC3M 7AT
Page 1
THE FRANCONIAN SAUSAGE CO LIMITED (REGISTERED NUMBER: 03850435)

BALANCE SHEET
30TH SEPTEMBER 2025

2025 2024
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 213,818 213,649

CURRENT ASSETS
Stocks 15,000 15,000
Debtors 5 221,356 189,467
Cash at bank and in hand 345,787 348,033
582,143 552,500
CREDITORS
Amounts falling due within one year 6 140,741 119,370
NET CURRENT ASSETS 441,402 433,130
TOTAL ASSETS LESS CURRENT LIABILITIES 655,220 646,779

PROVISIONS FOR LIABILITIES 65,679 59,914
NET ASSETS 589,541 586,865

CAPITAL AND RESERVES
Called up share capital 80,100 80,100
Retained earnings 509,441 506,765
SHAREHOLDERS' FUNDS 589,541 586,865

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30th September 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30th September 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 18th May 2026 and were signed on its behalf by:



Miss D R Asaddar - Director



Mr N J Salter - Director


The notes form part of these financial statements

Page 2
THE FRANCONIAN SAUSAGE CO LIMITED (REGISTERED NUMBER: 03850435)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30TH SEPTEMBER 2025


1. STATUTORY INFORMATION

The Franconian Sausage Co 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.

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

Tangible fixed assets
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

Leasehold property - Straight line over the useful life of the lease
Plant and machinery - 15% reducing balance
Fixtures and fittings - 15% reducing balance
Motor vehicles - 25% 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 Statement of Income and Retained Earnings, 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 15 (2024 - 12 ) .

Page 3 continued...
THE FRANCONIAN SAUSAGE CO LIMITED (REGISTERED NUMBER: 03850435)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30TH SEPTEMBER 2025


4. TANGIBLE FIXED ASSETS
Fixtures
Long Plant and and Motor
leasehold machinery fittings vehicles Totals
£    £    £    £    £   
COST
At 1st October 2024 32,902 415,518 27,946 52,955 529,321
Additions 5,126 1,010 - 33,395 39,531
At 30th September 2025 38,028 416,528 27,946 86,350 568,852
DEPRECIATION
At 1st October 2024 32,902 222,738 15,598 44,434 315,672
Charge for year 128 28,992 1,852 8,390 39,362
At 30th September 2025 33,030 251,730 17,450 52,824 355,034
NET BOOK VALUE
At 30th September 2025 4,998 164,798 10,496 33,526 213,818
At 30th September 2024 - 192,780 12,348 8,521 213,649

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Trade debtors 176,535 156,774
Other debtors 44,821 32,693
221,356 189,467

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Trade creditors 119,579 102,285
Taxation and social security 18,162 8,811
Other creditors 3,000 8,274
140,741 119,370

Page 4