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Registered number: 05517089
Barry the Butcher Limited
Unaudited Financial Statements
For The Year Ended 31 October 2025
Grenfell James Associates Limited
13 The Courtyard Timothys Bridge Road
Stratford Upon Avon
Warwickshire
CV37 9NP
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 05517089
2025 2024
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 205,045 234,337
Tangible Assets 5 40,008 53,343
245,053 287,680
CURRENT ASSETS
Stocks 6 26,740 26,740
Debtors 7 102,691 107,533
Cash at bank and in hand 778,147 669,759
907,578 804,032
Creditors: Amounts Falling Due Within One Year 8 (526,172 ) (424,222 )
NET CURRENT ASSETS (LIABILITIES) 381,406 379,810
TOTAL ASSETS LESS CURRENT LIABILITIES 626,459 667,490
NET ASSETS 626,459 667,490
CAPITAL AND RESERVES
Called up share capital 9 100 100
Profit and Loss Account 626,359 667,390
SHAREHOLDERS' FUNDS 626,459 667,490
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For the year ending 31 October 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 A W Lucock
Director
09/07/2026
The notes on pages 3 to 6 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
Barry the Butcher Limited is a private company, limited by shares, incorporated in England & Wales, registered number 05517089 . The registered office is 6 Chapel Street, Stratford upon Avon, Warwickshire, CV37 6EP.
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, excluding discounts, rebates, value added tax and other sales taxes.
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:
Leasehold 25% on reducing balance
Plant & Machinery 25% on reducing balance
Motor Vehicles 25% on reducing balance
Computer Equipment 20% on reducing balance
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.
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2.6. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and 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 end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 5 (2024: 5)
5 5
4. Intangible Assets
Goodwill
£
Cost
As at 1 November 2024 732,302
As at 31 October 2025 732,302
Amortisation
As at 1 November 2024 497,965
Provided during the period 29,292
As at 31 October 2025 527,257
...CONTINUED
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Net Book Value
As at 31 October 2025 205,045
As at 1 November 2024 234,337
5. Tangible Assets
Land & Property
Leasehold Plant & Machinery Motor Vehicles Computer Equipment Total
£ £ £ £ £
Cost
As at 1 November 2024 42,343 118,285 187,614 1,876 350,118
As at 31 October 2025 42,343 118,285 187,614 1,876 350,118
Depreciation
As at 1 November 2024 32,930 98,581 163,898 1,366 296,775
Provided during the period 2,353 4,926 5,929 127 13,335
As at 31 October 2025 35,283 103,507 169,827 1,493 310,110
Net Book Value
As at 31 October 2025 7,060 14,778 17,787 383 40,008
As at 1 November 2024 9,413 19,704 23,716 510 53,343
6. Stocks
2025 2024
£ £
Stock 26,740 26,740
7. Debtors
2025 2024
£ £
Due within one year
Amounts owed by group undertakings 98,562 101,006
Other debtors 4,129 6,527
102,691 107,533
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8. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 47,566 44,927
Other creditors 431,673 360,596
Taxation and social security 46,933 18,699
526,172 424,222
9. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 100 100
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