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Registered number: SC268128 ANDERSON BUTCHERS LIMITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JANUARY 2026
ANDERSON BUTCHERS LIMITED COMPANY INFORMATION
DIRECTORS | Mr I A Anderson
| Mrs R S Anderson
COMPANY SECRETARY | I A Anderson
REGISTERED NUMBER | SC268128
REGISTERED OFFICE | Westby
| 64 West High Street
| Forfar
| Angus
| DD8 1BJ
ACCOUNTANTS | EQ Accountants Limited
| Chartered Accountants
| 14 City Quay
| Dundee
| DD1 3JA
ANDERSON BUTCHERS LIMITED REGISTERED NUMBER: SC268128 STATEMENT OF FINANCIAL POSITION AS AT 31 JANUARY 2026
|  | 2026 |  | 2025
|  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 4 |  | 46,006 |  | 30,068
Investments | 5 |  | - |  | 100
Investment property | 6 |  | 218,134 |  | 218,134
|  |  | 264,140 |  | 248,302
Current assets |  |  |  |  |
Stocks |  | 35,555 |  | 31,742 |
Debtors: amounts falling due within one year | 7 | 53,309 |  | 55,328 |
Cash at bank and in hand |  | 4,801 |  | 23,770 |
|  | 93,665 |  | 110,840 |
Creditors: amounts falling due within one year | 8 | (217,725) |  | (174,890) |
Net current liabilities |  |  | (124,060) |  | (64,050)
Total assets less current liabilities |  |  | 140,080 |  | 184,252
Creditors: amounts falling due after more than one year | 9 |  | (113,176) |  | (114,143)
Provisions for liabilities |  |  |  |  |
Deferred Taxation |  | (9,006) |  | (12,421) |
|  |  | (9,006) |  | (12,421)
Net assets |  |  | 17,898 |  | 57,688
Capital and reserves |  |  |  |  |
Called up share capital | 10 |  | 100 |  | 100
Profit and loss account |  |  | 17,798 |  | 57,588
|  |  | 17,898 |  | 57,688
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ANDERSON BUTCHERS LIMITED REGISTERED NUMBER: SC268128 STATEMENT OF FINANCIAL POSITION (CONTINUED) AS AT 31 JANUARY 2026 The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements. The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities. The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf on 20 May 2026.
Mrs R S Anderson
Director
The notes on pages 3 to 8 form part of these financial statements. Page 2
ANDERSON BUTCHERS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JANUARY 2026
1. | GENERAL INFORMATION
Anderson Butchers Limited is a private company, limited by shares, incorporated in Scotland with registration number SC268128. The registered office is Westby, 64 West High Street, Forfar, Angus, DD8 1BJ. The principal place of business is 49-53 Commercial Road, Lerwick, Shetland, ZE1 0NJ. 2.ACCOUNTING POLICIES
| 2.1 | BASIS OF PREPARATION OF FINANCIAL STATEMENTS
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the requirements and the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view. The following principal accounting policies have been applied:
| 2.2 | TURNOVER
Turnover is recognised to the extent that it is probable that the economic benefits will flow to the Company and the turnover can be reliably measured. Turnover is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before turnover is recognised: Sale of goods Turnover from the sale of goods is recognised when all of the following conditions are satisfied: ∙the Company has transferred the significant risks and rewards of ownership to the buyer; ∙the Company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold; ∙the amount of turnover can be measured reliably; ∙it is probable that the Company will receive the consideration due under the transaction; and ∙the costs incurred or to be incurred in respect of the transaction can be measured reliably. Page 3
ANDERSON BUTCHERS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JANUARY 2026 2.ACCOUNTING POLICIES (CONTINUED)
| 2.3 | CURRENT AND DEFERRED TAXATION
The tax expense for the year comprises current and deferred tax. Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively. The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the Company operates and generates income. Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the reporting date, except that: ∙The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and ∙Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met. Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date. Page 4
ANDERSON BUTCHERS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JANUARY 2026 2.ACCOUNTING POLICIES (CONTINUED)
| 2.4 | TANGIBLE FIXED ASSETS
Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management. Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, on a reducing balance basis. Depreciation is provided on the following basis:
|  |  |  | Plant & machinery | - | 12.5% reducing balance
|  |  |  | Delivery Vans | - | 25% reducing balance
The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.
| 2.5 | INVESTMENT PROPERTY
Investment property is carried at fair value determined annually by the directors and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided. Changes in fair value are recognised in the Statement of comprehensive income.
| 2.6 | VALUATION OF INVESTMENTS
Investments in subsidiaries are measured at cost less accumulated impairment.
| 2.7 | STOCKS
Stocks are stated at the lower of cost and net realisable value, being the estimated selling price less costs to complete and sell. Cost is based on the cost of purchase on a first in, first out basis. Work in progress and finished goods include labour and attributable overheads. At each reporting date, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete and sell. The impairment loss is recognised immediately in profit or loss.
3. | EMPLOYEES
| The average monthly number of employees, including directors, during the year was 15 (2025 - 22).
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ANDERSON BUTCHERS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JANUARY 2026
4. | TANGIBLE FIXED ASSETS
|  | Plant & machinery | Delivery vans | Total
|  | £ | £ | £
| Cost or valuation |  |  |
| At 1 February 2025 | 86,464 | 23,152 | 109,616
| Additions | 1,743 | 24,817 | 26,560
| At 31 January 2026 | 88,207 | 47,969 | 136,176
| Depreciation |  |  |
| At 1 February 2025 | 59,912 | 19,636 | 79,548
| Charge for the year on owned assets | 3,538 | 7,084 | 10,622
| At 31 January 2026 | 63,450 | 26,720 | 90,170
| Net book value |  |  |
| At 31 January 2026 | 24,757 | 21,249 | 46,006
| At 31 January 2025 | 26,552 | 3,516 | 30,068
5. | FIXED ASSET INVESTMENTS
|  | Investments in subsidiary companies
|  | £
| At 1 February 2025 | 100
| Disposals | (100)
| At 31 January 2026 | -
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ANDERSON BUTCHERS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JANUARY 2026
6. | INVESTMENT PROPERTY
|  | Investment property
|  | £
| Valuation |
| At 1 February 2025 | 218,134
| At 31 January 2026 | 218,134
The 2026 valuations were made by the directors, on an open market value for existing use basis.
7. | DEBTORS
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
| Trade debtors | 48,551 | 52,763
| Prepayments and accrued income | 475 | 457
| Other debtors | 4,283 | 2,108
|  | 53,309 | 55,328
8. | CREDITORS: Amounts falling due within one year
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
| Bank overdrafts | 33,465 | 2,949
| Trade creditors | 89,203 | 93,624
| Accruals and deferred income | 9,416 | 9,933
| Other taxation and social security | 3,431 | 5,487
| Amounts owed to group undertakings | - | 539
| Obligations under finance lease and hire purchase contracts | 4,405 | -
| Other creditors | 65,815 | 50,071
| Bank loans | 11,990 | 12,287
|  | 217,725 | 174,890
| The company granted standard and floating charges in favour of the Royal Bank of Scotland plc over all of its property, undertakings, assets and rights owned now or in the future.
Page 7
ANDERSON BUTCHERS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JANUARY 2026
9. | CREDITORS: Amounts falling due after more than one year
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
| Bank loans | 102,452 | 114,143
| Net obligations under finance leases and hire purchase contracts | 10,724 | -
|  | 113,176 | 114,143
10. | SHARE CAPITAL
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
|  | Allotted, called up and fully paid |  |
|  | 100 (2025 - 100) Ordinary shares of £1.00 each | 100 | 100
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