Company registration number 04875405 (England and Wales)
D Woodhead Butchers Limited
UNAUDITED FINANCIAL STATEMENTS
Financial Statements
for the year ended 30 September 2025
PAGES FOR FILING WITH REGISTRAR
D Woodhead Butchers Limited
Contents
Page
Balance sheet
1
Notes to the financial statements
2 - 3
D Woodhead Butchers Limited
Balance sheet
as at 30 September 2025
30 September 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Intangible assets
3
-
0
-
0
Tangible assets
4
2,436
3,897
Current assets
Debtors
82,845
114,541
Cash at bank and in hand
8
24,388
82,853
138,929
Creditors: amounts falling due within one year
(900)
(14,133)
Net current assets
81,953
124,796
Net assets
84,389
128,693
Capital and reserves
Called up share capital
1
1
Profit and loss reserves
84,388
128,692
Total equity
84,389
128,693

For the financial year ended 30 September 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he member has not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

These 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, all of the members of the company have consented to the preparation of abridged financial statements pursuant to paragraph 1A of Schedule 1 to the Small Companies and Groups (Accounts and Directors’ Report) Regulations (SI 2008/409)(b).

The director of the company has elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved and signed by the director and authorised for issue on 25 June 2026
D Woodhead
Director
Company registration number 04875405 (England and Wales)
D Woodhead Butchers Limited
Notes to the financial statements
for the year ended 30 September 2025
- 2 -
1
Accounting policies
Basis of preparation

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. 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 financial statements are prepared in sterling, which is the functional currency of the company.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

Revenue

Revenue comprises sales of goods or services provided to customers net of value added tax and other sales taxes, less an appropriate deduction for actual and expected returns and discounts. Revenue is recognised when performance obligations are satisfied and the control of goods or services is transferred to the buyer. Where the performance obligation is satisfied over time, revenue is recognised in accordance with its progress towards complete satisfaction of that performance obligation.

Intangible fixed assets - goodwill

Acquired goodwill is written off in equal annual instalments over its estimated useful economic life of 20 years.

Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Fixtures, fittings & equipment
20% reducing balance
Motor vehicles
25% Reducing balance

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

D Woodhead Butchers Limited
Notes to the financial statements (continued)
for the year ended 30 September 2025
- 3 -
2
Employees

The average monthly number of persons (including directors) employed by the company during the year was 1 (2024 - 1).

2025
2024
Number
Number
Total
1
1
3
Intangible fixed assets
Total
£
Cost
At 1 October 2024 and 30 September 2025
30,000
Amortisation and impairment
At 1 October 2024 and 30 September 2025
30,000
Carrying amount
At 30 September 2025
-
0
At 30 September 2024
-
0
4
Tangible fixed assets
Fixtures, fittings & equipment
Motor vehicles
Total
£
£
£
Cost
At 1 October 2024 and 30 September 2025
5,603
5,800
11,403
Depreciation and impairment
At 1 October 2024
5,512
1,994
7,506
Depreciation charged in the year
34
1,427
1,461
At 30 September 2025
5,546
3,421
8,967
Carrying amount
At 30 September 2025
57
2,379
2,436
At 30 September 2024
91
3,806
3,897
5
Company information

D Woodhead Butchers Limited is a private company limited by shares incorporated in England and Wales. The registered office is 12 St Georges Square, Hebden Bridge, West Yorkshire, HX7 8ET.

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