R & J Yorkshire's Finest Farmers & Butchers Limited 31/03/2026 iXBRL

Company registration number: 05536865

R & J Yorkshire's Finest Farmers & Butchers Limited

Unaudited filleted financial statements

31 March 2026

THE BARKER PARTNERSHIP

Chartered Accountants

Thirsk

R & J Yorkshire's Finest Farmers & Butchers Limited

Contents

Directors and other information

Accountants report

Balance sheet

Notes to the financial statements

R & J Yorkshire's Finest Farmers & Butchers Limited

Directors and other information


	Directors	Mr R B Atkinson
		Mrs J M Atkinson
		Mr R J Atkinson


	Secretary	Mrs J M Atkinson


	Company number	05536865


	Registered office	Water Edge
		Longswales Lane
		Kirkby Malzeard
		Ripon
		HG4 3RJ


	Accountants	The Barker Partnership
		17 Central Buildings
		Market Place
		Thirsk
		North Yorkshire
		YO7 1HD

R & J Yorkshire's Finest Farmers & Butchers Limited

Chartered accountants report to the board of directors on the preparation of the

unaudited statutory financial statements of R & J Yorkshire's Finest Farmers & Butchers Limited

Year ended 31 March 2026

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of R & J Yorkshire's Finest Farmers & Butchers Limited for the year ended 31 March 2026 which comprise the Balance sheet and related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at http://www.icaew.com /en/members/regulations-standards-and-guidance/.

This report is made solely to the board of directors of R & J Yorkshire's Finest Farmers & Butchers Limited, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the financial statements of R & J Yorkshire's Finest Farmers & Butchers Limited and state those matters that we have agreed to state to the board of directors of R & J Yorkshire's Finest Farmers & Butchers Limited as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than R & J Yorkshire's Finest Farmers & Butchers Limited and its board of directors as a body for our work or for this report.

It is your duty to ensure that R & J Yorkshire's Finest Farmers & Butchers Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of R & J Yorkshire's Finest Farmers & Butchers Limited. You consider that R & J Yorkshire's Finest Farmers & Butchers Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of R & J Yorkshire's Finest Farmers & Butchers Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

The Barker Partnership

Chartered Accountants

17 Central Buildings

Market Place

Thirsk

North Yorkshire

YO7 1HD

1 July 2026

R & J Yorkshire's Finest Farmers & Butchers Limited

Balance sheet

31 March 2026

		2026		2025
	Note	£	£	£	£

Fixed assets
Tangible assets	5	1,739,259		1,942,387
		_______		_______
			1,739,259		1,942,387

Current assets
Stocks		335,844		332,655
Debtors	6	809,346		910,901
Cash at bank and in hand		1,174,010		661,560
		_______		_______
		2,319,200		1,905,116
Creditors: amounts falling due
within one year	7	( 832,634)		( 872,473)
		_______		_______
Net current assets			1,486,566		1,032,643
			_______		_______
Total assets less current liabilities			3,225,825		2,975,030

Creditors: amounts falling due
after more than one year	8		( 8,226)		( 92,135)

Provisions for liabilities			( 217,215)		( 242,191)

			_______		_______
Net assets			3,000,384		2,640,704
			_______		_______

Capital and reserves
Called up share capital			201		201
Profit and loss account			3,000,183		2,640,503
			_______		_______
Shareholders funds			3,000,384		2,640,704
			_______		_______

For the year ending 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476;

- The directors acknowledge their responsibilities for complying with the requirements of the Act 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 and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the Profit and loss account has not been delivered.

These financial statements were approved by the board of directors and authorised for issue on 01 July 2026 , and are signed on behalf of the board by:

Mr R J Atkinson

Director

Company registration number: 05536865

R & J Yorkshire's Finest Farmers & Butchers Limited

Notes to the financial statements

Year ended 31 March 2026

1. General information

The company is a private company limited by shares, registered in England & Wales. The address of the registered office is Water Edge, Longswales Lane, Kirkby Malzeard, Ripon, HG4 3RJ.

The principal activity of the company is that of butchers and meat suppliers.

2. Statement of compliance

These financial statements have been prepared in compliance with the provisions of FRS 102, Section 1A, 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Turnover

Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax.

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

Taxation

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in the statement of comprehensive income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. In this case, tax is recognised in other comprehensive income or directly in capital and reserves, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.

Operating leases

Lease payments are recognised as an expense over the lease term on a straight-line basis. The aggregate benefit of lease incentives is recognised as a reduction to expense over the lease term, on a straight-line basis.

Tangible assets

tangible assets are initially recorded at cost, and are subsequently stated at cost less any accumulated depreciation and impairment losses.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:


Land and buildings	-	2 %	straight line
Plant and machinery	-	5-20%	straight line or reducing balance
Fittings fixtures and equipment	-	25 %	reducing balance
Motor vehicles	-	15-25%	reducing balance

If there is an indication that there has been a significant change in depreciation rate, useful life or residual value of tangible assets, the depreciation is revised prospectively to reflect the new estimates.

Impairment

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.

Stocks

Stocks are measured at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Hire purchase and finance leases

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 the lease term, whichever is the shorter.

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

Financial instruments

A financial asset or a financial liability is recognised only when the company becomes a party to the contractual provisions of the instrument.

Defined contribution plans

The company operates a defined contribution scheme in respect of its directors. The assets of the scheme are held separately from those of the company in independently administered funds. A further scheme is available for all employees in accordance with auto enrolment requirements.

Contributiions payable to the company's pension schemes are charged to profit and loss in the period to which they relate.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 49 (2025: 47 ).

5. Tangible assets

	Freehold property	Plant and machinery	Fixtures, fittings and equipment	Motor vehicles	Total
	£	£	£	£	£
Cost
At 1 April 2025	577,002	1,806,918	86,020	899,752	3,369,692
Additions	4,670	4,789	-	103,312	112,771
Disposals	-	( 6,995)	-	( 68,000)	( 74,995)
	_______	_______	_______	_______	_______
At 31 March 2026	581,672	1,804,712	86,020	935,064	3,407,468
	_______	_______	_______	_______	_______
Depreciation
At 1 April 2025	72,248	936,770	78,689	339,598	1,427,305
Charge for the year	6,840	154,799	1,833	138,955	302,427
Disposals	-	( 4,384)	-	( 57,139)	( 61,523)
	_______	_______	_______	_______	_______
At 31 March 2026	79,088	1,087,185	80,522	421,414	1,668,209
	_______	_______	_______	_______	_______
Carrying amount
At 31 March 2026	502,584	717,527	5,498	513,650	1,739,259
	_______	_______	_______	_______	_______
At 31 March 2025	504,754	870,148	7,331	560,154	1,942,387
	_______	_______	_______	_______	_______

6. Debtors

	2026	2025
	£	£
Trade debtors	668,595	716,014
Other debtors	140,751	194,887
	_______	_______
	809,346	910,901
	_______	_______

7. Creditors: amounts falling due within one year

	2026	2025
	£	£
Trade creditors	490,420	558,793
Corporation tax	241,842	126,790
Other creditors	100,372	186,890
	_______	_______
	832,634	872,473
	_______	_______

Included within other creditors are amounts totalling £83,909 (2025: £108,909) which are secured on company assets.

8. Creditors: amounts falling due after more than one year

	2026	2025
	£	£
Other creditors	8,226	92,135
	_______	_______

Included within other creditors are amounts totalling £8,226 (2025: £92,135) which are secured on company assets.

9. Related party transactions

At the year end date an amount of £1,513 (2025: £9,417) was owed to Mr RB and Mrs JM Atkinson. Interest at a commercial rate amouting to £nil (2025: £1,900) was charged on this loan.During the year the company made an interest free loan to Mr RJ Atkinson. At the year end date an amount of £30,000 (2025: £70,000) was owed to the company.