REGISTERED NUMBER: 12238127 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 October 2025

for

The Worshipful Company Of Poulterers

Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Mr J T Dysterre-Clark

REGISTERED OFFICE:

56 Friar Gate

Derby

Derbyshire

DE1 1DF

REGISTERED NUMBER:

12238127 (England and Wales)

ACCOUNTANTS:

Franklins

18 St Christopher's Way

Pride Park

Derby

Derbyshire

DE24 8JY

FIXED ASSETS

Investment property

4

290,000

320,000

CURRENT ASSETS

Debtors

5

1,680

1,716

Cash at bank

7,523

4,949

9,203

6,665

CREDITORS

Amounts falling due within one year

6

164,704

163,615

NET CURRENT LIABILITIES

(155,501

)

(156,950

)

TOTAL ASSETS LESS CURRENT LIABILITIES

134,499

163,050

CREDITORS

Amounts falling due after more than one year

7

(98,189

)

(105,421

)

PROVISIONS FOR LIABILITIES

(3,753

)

(11,253

)

NET ASSETS

32,557

46,376

CAPITAL AND RESERVES

Called up share capital

8

100

100

Non Distributable Reserves

9

11,259

33,759

Retained earnings

21,198

12,517

SHAREHOLDERS' FUNDS

32,557

46,376

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 October 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 director and authorised for issue on 23 July 2026 and were signed by:

Mr J T Dysterre-Clark - Director

1.	STATUTORY INFORMATION

The Worshipful Company Of Poulterers 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.	ACCOUNTING POLICIES

Basis of preparing the financial statements

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 as modified by the revaluation of certain assets.

Turnover

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

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 1 ) .

4.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 November 2024

320,000

Revaluations

(30,000

)

At 31 October 2025

290,000

NET BOOK VALUE

At 31 October 2025

290,000

At 31 October 2024

320,000

Fair value at 31 October 2025 is represented by:

£

Valuation in 2025

290,000

If fixed asset investments had not been revalued they would have been included at the following historical cost:

2025

2024

£

£

Cost

274,987

274,987

Fixed asset investments were valued on an open market basis on 31 October 2025 by the director .

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

1,005

1,066

Prepayments and accrued income

675

650

1,680

1,716

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

7,215

6,954

Tax

2,036

2,882

Other creditors

119,676

118,014

Directors' current accounts

33,996

34,110

Accruals and deferred income

1,781

1,655

164,704

163,615

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans - 2-5 years

31,647

30,505

Bank loans more 5 yr by instal

66,542

74,916

98,189

105,421

Amounts falling due in more than five years:

Repayable by instalments

Bank loans more 5 yr by instal

66,542

74,916

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

100

Ordinary

£1

100

100

9.

RESERVES

Non

Distributable

Reserves

£

At 1 November 2024

33,759

Revaluations of investment

properties

(22,500

)

At 31 October 2025

11,259

10.	RELATED PARTY DISCLOSURES

The balance outstanding on interest free loans provided from companies with common directors under common control amounted to £119,676 (2024: £118,014).