Jd Butchers Ltd

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: SC822466

		30 September 2025
	Notes	£	£
FIXED ASSETS
Intangible Assets	4		14,250
Tangible Assets	5		25,338

			39,588
CURRENT ASSETS
Stocks	6	1,500
Debtors	7	33,099
Cash at bank and in hand		8,967

		43,566
Creditors: Amounts Falling Due Within One Year	8	(70,686 )

NET CURRENT ASSETS (LIABILITIES)			(27,120 )

TOTAL ASSETS LESS CURRENT LIABILITIES			12,468

Creditors: Amounts Falling Due After More Than One Year	9		(14,583 )

NET LIABILITIES			(2,115 )

CAPITAL AND RESERVES
Called up share capital	10		1
Profit and Loss Account			(2,116 )

SHAREHOLDERS' FUNDS			(2,115)

Page 1

Page 2

Jd Butchers Ltd

Balance Sheet (continued)

As At 30 September 2025

For the period 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 member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges his 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

Mr John Day

Director

9th June 2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

Jd Butchers Ltd is a private company, limited by shares, incorporated in Scotland, registered number SC822466 . The registered office is The Dairy, Cantsdam, Kelty, KY4 0HB.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Intangible Fixed Assets and Amortisation - Goodwill

Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to the profit and loss account over its estimated economic life of .... years.

2.4. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery	Straight line method over 4 years
Fixtures & Fittings	Straight line method over 4 years
Computer Equipment	Straight line method over 3 years

2.5. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

3. Average Number of Employees

Average number of employees, including directors, during the period was: 3

Page 3

Page 4

Jd Butchers Ltd

Notes to the Financial Statements (continued)

For the Period 11 September 2024 to 30 September 2025

4. Intangible Assets

	Goodwill
	£
Cost
As at 11 September 2024	-
Additions	15,000

As at 30 September 2025	15,000

Amortisation
As at 11 September 2024	-
Provided during the period	750

As at 30 September 2025	750

Net Book Value
As at 30 September 2025	14,250

As at 11 September 2024	-

5. Tangible Assets

	Plant & Machinery	Fixtures & Fittings	Computer Equipment	Total
	£	£	£	£
Cost
As at 11 September 2024	27,925	-	-	27,925
Additions	-	220	855	1,075

As at 30 September 2025	27,925	220	855	29,000

Depreciation
As at 11 September 2024	3,491	28	143	3,662

As at 30 September 2025	3,491	28	143	3,662

Net Book Value
As at 30 September 2025	24,434	192	712	25,338

As at 11 September 2024	24,434	(28 )	(143 )	24,263

6. Stocks

	30 September 2025
	£
Stock	1,500

Page 4

Page 5

Jd Butchers Ltd

Notes to the Financial Statements (continued)

For the Period 11 September 2024 to 30 September 2025

7. Debtors

	30 September 2025
	£
Due within one year
Trade debtors	20,263
Other debtors	12,836

	33,099

8. Creditors: Amounts Falling Due Within One Year

	30 September 2025
	£
Trade creditors	35,830
Bank loans and overdrafts	25,000
Other creditors	9,094
Taxation and social security	762

	70,686

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

	30 September 2025
	£
Bank loans	14,583

10. Share Capital

	30 September 2025
	£
Allotted, Called up and fully paid	1

Page 5