REGISTERED NUMBER: 04493784 (England and Wales)

Unaudited Financial Statements

For The Year Ended 30th September 2025

for

Alverton Bacon Supplies Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

T R Stockdale

T C Stockdale

SECRETARY:

Mrs C E Stockdale

REGISTERED OFFICE:

Unit 4

Tennant Close

Standard Way

Northallerton

North Yorkshire

DL6 2XL

REGISTERED NUMBER:

04493784 (England and Wales)

ACCOUNTANTS:

F E Metcalfe & Co Limited

Chartered Accountants

4 Old Market Place

Ripon

North Yorkshire

HG4 1EQ

FIXED ASSETS

Tangible assets

5

176,799

190,383

Investment property

6

200,000

200,000

376,799

390,383

CURRENT ASSETS

Stocks

35,464

66,061

Debtors

7

123,380

124,836

Cash at bank

32,630

45,401

191,474

236,298

CREDITORS

Amounts falling due within one year

8

162,538

210,613

NET CURRENT ASSETS

28,936

25,685

TOTAL ASSETS LESS CURRENT LIABILITIES

405,735

416,068

CREDITORS

Amounts falling due after more than one year

9

(915

)

(12,330

)

PROVISIONS FOR LIABILITIES

(5,100

)

(7,200

)

NET ASSETS

399,720

396,538

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

399,620

396,438

SHAREHOLDERS' FUNDS

399,720

396,538

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 25th June 2026 and were signed on its behalf by:

T C Stockdale - Director

1.	STATUTORY INFORMATION

Alverton Bacon Supplies 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.	STATEMENT OF COMPLIANCE

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 except for modification to a fair value basis for investment property as specified in the accounting policies below.

3.	ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements are presented in £ sterling which is the functional currency of the company and are rounded to the nearest £.

Turnover

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

Income is recognised when goods have been delivered to customers such that the risks and rewards of ownership have transferred to them.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life, or if held under a finance lease, over the lease term, whichever is shorter.

Freehold property

- 2% on cost for freehold buildings and not provided on freehold land

Plant and machinery

- 33% on reducing balance and 25% on reducing balance

Motor vehicles

- 25% on reducing balance

Tangible fixed assets are stated at cost, less accumulated depreciation and accumulated impairment losses.

Investment properties

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 defined contribution pension schemes in respect of its directors and employees. The assets of the schemes are held separately from those of the Company in independently administered funds. During the year a new scheme commenced to comply with the new auto enrolment requirements.

Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or lease term, whichever is shorter.

The interest element of these obligations is charged to profit and loss over the relevant period. the capital element of future payments is treated as a liability.

Operating leases

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the Lessor are charged to the profit and loss as incurred.

Loans and borrowings

Loans and borrowings are initially recognised at the transaction price including transaction costs. Subsequently, they are measured at amortised cost using the effective interest rate method, less impairment. If an arrangement constitutes a finance transaction it is measured at present value.

A basic financial liability that is a loan from a person who is a director and a shareholder is recorded at the initial transaction price and is not measured at fair value.

4.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 8 (2024 - 7 ) .

5.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST

At 1st October 2024

192,332

150,633

342,965

Additions

-

1,269

1,269

Disposals

-

(21,813

)

(21,813

)

At 30th September 2025

192,332

130,089

322,421

DEPRECIATION

At 1st October 2024

39,703

112,879

152,582

Charge for year

2,647

8,997

11,644

Eliminated on disposal

-

(18,604

)

(18,604

)

At 30th September 2025

42,350

103,272

145,622

NET BOOK VALUE

At 30th September 2025

149,982

26,817

176,799

At 30th September 2024

152,629

37,754

190,383

Included within freehold land and buildings is land at cost of £60,000 (2024: £60,000) on which depreciation is not charged.

6.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1st October 2024

and 30th September 2025

200,000

NET BOOK VALUE

At 30th September 2025

200,000

At 30th September 2024

200,000

The investment property relates to the rental parts of a mixed use property which were reclassified on the transition to FRS102(1A). The rental element has arisen purely from surplus trading capacity.

Such rental properties are stated at open market value, based on a professional valuation as at 12th June 2018 and re-verified in March 2024.

The original cost of such properties was £174,665.

The revaluation surplus of £25,335 is included in reserves and is non-distributable.

The indexed cost of the rental properties has been calculated as still being in excess of the open market value. Consequently a deferred tax liability is not recorded.

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.9.25

30.9.24

£

£

Trade debtors

116,686

114,527

Other debtors

3,895

397

Directors' loan account

-

7,000

Prepayments

2,799

2,912

123,380

124,836

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.9.25

30.9.24

£

£

Bank loans and overdrafts

11,415

13,585

Trade creditors

135,984

178,573

Taxation and social security

9,073

9,576

Other creditors

6,066

8,879

162,538

210,613

Other creditors include accruals of £5,992 (2024 : £8,805).

9.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

30.9.25

30.9.24

£

£

Bank loans

915

12,330

10.	OTHER FINANCIAL COMMITMENTS

The total leasing commitment at the Balance Sheet date was £18,019 (2024: £28,803))

11.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 30th September 2025 and 30th September 2024:

30.9.25

30.9.24

£

£

T C Stockdale

Balance outstanding at start of year

7,000

-

Amounts advanced

-

7,000

Amounts repaid

(7,000

)

-

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

-

7,000

The loan is interest free. The loan was repaid on 27th June 2025.

12.	RETAINED EARNINGS

30.09.25

30.9.24

£

£

- Distributable

374,285

371,103

- Non-distributable

25,335

25,335

399,620

390,438