Registration number: 04615041

S J Berisford Ltd

trading as SJB Foods

Contents

Company Information	1
Balance Sheet	2 to 3
Notes to the Unaudited Financial Statements	4 to 9

S J Berisford Ltd

trading as SJB Foods

Company Information

Directors

Mr S Berisford Mr J Berisford

Registered office

Unit 7 The Old Sawmills Hawkerland Road Colaton Raleigh Sidmouth Devon EX10 0HP

Accountants

Thompson Jenner LLP Chartered Accountant 28 Alexandra Terrace Exmouth Devon EX8 1BD

S J Berisford Ltd

trading as SJB Foods

(Registration number: 04615041)
Balance Sheet as at 31 March 2026

	Note	2026 £	2025 £
Fixed assets
Tangible assets	5	374,773	271,960
Current assets
Stocks	6	671,000	610,510
Debtors	7	854,619	939,509
Cash at bank and in hand		1,481,933	1,084,670
		3,007,552	2,634,689
Creditors: Amounts falling due within one year	8	(717,204)	(636,033)
Net current assets		2,290,348	1,998,656
Total assets less current liabilities		2,665,121	2,270,616
Provisions for liabilities		(92,299)	(50,380)
Net assets		2,572,822	2,220,236
Capital and reserves
Called up share capital		100	100
Retained earnings		2,572,722	2,220,136
Shareholders' funds		2,572,822	2,220,236

S J Berisford Ltd

trading as SJB Foods

(Registration number: 04615041)
Balance Sheet as at 31 March 2026

For the financial 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 accounts for the year in question in accordance with section 476; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 23 July 2026 and signed on its behalf by:
 

......................................... Mr S Berisford Director

S J Berisford Ltd

trading as SJB Foods

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026

1	General information

The company is a private company limited by share capital, incorporated in England.

The address of its registered office is:
Unit 7 The Old Sawmills
Hawkerland Road
Colaton Raleigh
Sidmouth
Devon
EX10 0HP
England

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

S J Berisford Ltd

trading as SJB Foods

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026

Deferred income tax is recognised on temporary differences arising between the tax bases of assets and liabilities and their carrying amounts in the financial statements and on unused tax losses or tax credits in the company. Deferred income tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date.

The carrying amount of deferred tax assets are reviewed at each reporting date and a valuation allowance is set up against deferred tax assets so that the net carrying amount equals the highest amount that is more likely than not to be recovered based on current or future taxable profit.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Motor Vehicles	25% reducing balance
Office Equipment	3 year straight line
Plant & Machinery	15% reducing balance

Goodwill

Goodwill arising on the acquisition of an entity represents the excess of the cost of acquisition over the company’s interest in the net fair value of the identifiable assets, liabilities and contingent liabilities of the entity recognised at the date of acquisition. Goodwill is initially recognised as an asset at cost and is subsequently measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is held in the currency of the acquired entity and revalued to the closing rate at each reporting period date. Goodwill is amortised over its useful life, which shall not exceed ten years if a reliable estimate of the useful life cannot be made.

Amortisation

Amortisation is provided on intangible assets so as to write off the cost, less any estimated residual value, over their useful life as follows:

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

S J Berisford Ltd

trading as SJB Foods

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method.

The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the inventories to their present location and condition. At each reporting date, stocks are assessed for impairment. If stocks are impaired, the carrying amount is reduced to its selling price less costs to complete and sell; the impairment loss is recognised immediately in profit or loss.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Leases

Leases in which substantially all the risks and rewards of ownership are retained by the lessor are classified as operating leases. Payments made under operating leases are charged to profit or loss on a straight-line basis over the period of the lease.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

S J Berisford Ltd

trading as SJB Foods

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 34 (2025 - 30).

S J Berisford Ltd

trading as SJB Foods

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026

4	Intangible assets

	Goodwill  £	Total £
Cost or valuation
At 1 April 2025	135,000	135,000
At 31 March 2026	135,000	135,000
Amortisation
At 1 April 2025	135,000	135,000
At 31 March 2026	135,000	135,000
Carrying amount
At 31 March 2026	-	-

5	Tangible assets

	Office equipment £	Motor vehicles  £	Plant and machinery £	Total £
Cost or valuation
At 1 April 2025	26,015	254,241	408,191	688,447
Additions	3,353	163,418	41,707	208,478
At 31 March 2026	29,368	417,659	449,898	896,925
Depreciation
At 1 April 2025	14,670	152,344	249,473	416,487
Charge for the year	9,272	30,064	66,329	105,665
At 31 March 2026	23,942	182,408	315,802	522,152
Carrying amount
At 31 March 2026	5,426	235,251	134,096	374,773
At 31 March 2025	11,345	101,897	158,718	271,960

6

Stocks

	2026 £	2025 £
Other stocks	671,000	610,510

S J Berisford Ltd

trading as SJB Foods

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026

7

Debtors

	2026 £	2025 £
Trade debtors	727,836	692,417
Other debtors	88,205	202,516
Prepayments and accrued income	38,578	44,576
Total current trade and other debtors	854,619	939,509

8

Creditors

	2026 £	2025 £
Due within one year
Trade creditors	429,199	423,987
Taxation and social security	239,281	196,123
Other creditors	19,545	7,151
Accrued expenses	29,179	8,772
	717,204	636,033

9	Related party transactions

Transactions with directors

2026	At 1 April 2025 £	Advances to director £	Repayments by director £	At 31 March 2026 £
Mr S Berisford
Directors loan account	182,700	32,846	(201,411)	14,135
Mr J Berisford
Directors loan account	-	45,000	(45,000)	-

2025	At 1 April 2024 £	Advances to director £	Repayments by director £	At 31 March 2025 £
Mr S Berisford
Directors loan account	(601)	207,416	(24,115)	182,700