Archers Butchers Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 07933325

Archers Butchers Limited

Unaudited financial statements

31 March 2026

Archers Butchers Limited

Statement of financial position

31 March 2026

	2026		2025
Note	£	£	£	£

Fixed assets

Intangible assets	5	26,100	30,450
Tangible assets	6	266,376	245,154
		---------	---------
		292,476	275,604

Current assets

Stocks		86,426	62,929
Debtors	7	69,702	53,890
Cash at bank and in hand		93,353	225,359
		---------	---------
		249,481	342,178

Creditors: Amounts falling due within one year	8	( 117,587)		( 150,467)
		---------		---------
Net current assets			131,894		191,711
			---------		---------
Total assets less current liabilities			424,370		467,315

Provisions

Taxation including deferred tax	( 58,443)	( 60,674)
	---------	---------
Net assets	365,927	406,641
	---------	---------

Capital and reserves

Called up share capital	100	100
Profit and loss account	365,827	406,541
	---------	---------
Shareholders funds	365,927	406,641
	---------	---------

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 statement of income and retained earnings has not been delivered.

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 .

Archers Butchers Limited

Statement of financial position (continued)

31 March 2026

These financial statements were approved by the board of directors and authorised for issue on 12 August 2026 , and are signed on behalf of the board by:

J J O Archer	Mrs L J Archer
Director	Director

Company registration number: 07933325

Archers 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 and Wales. The address of the registered office is 177-179 Plumstead Road, Norwich, Norfolk, England, NR1 4AB.

2. Statement of compliance

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

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

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

Revenue recognition

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. Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.

Income tax

Provision is made, under the liability method, to take account of timing differences between the treatment of certain items for accounts purposes and their treatment for tax purposes. Tax deferred or accelerated is accounted for in respect of all material timing differences.

Amortisation

Amortisation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful life of that asset as follows:

	Goodwill	-	5% straight line

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

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in equity, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in equity in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in equity in respect of that asset, the excess shall be recognised in profit or loss.

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:

Buildings and Improvements	-	10% straight line
Plant and Machinery	-	15% reducing balance
Fixture and Fittings	-	15% reducing balance
Motor Vehicles	-	25% reducing balance
Computer Equipment	-	33% straight line

Stocks

Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stock to its present location and condition.

Provisions

Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event, it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense. Provisions are initially measured at the best estimate of the amount required to settle the obligation at the reporting date and subsequently reviewed at each reporting date and adjusted to reflect the current best estimate of the amount that would be required to settle the obligation. Any adjustments to the amounts previously recognised are recognised in profit or loss unless the provision was originally recognised as part of the cost of an asset. When a provision is measured at the present value of the amount expected to be required to settle the obligation, the unwinding of the discount is recognised as a finance cost in profit or loss in the period it arises.

Defined contribution plans

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund. When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised as a finance cost in profit or loss in the period in which it arises.

4. Employee numbers

The average number of employees during the year was 26 (2025: 26 ).

5. Intangible assets

	Goodwill
	£
Cost
At 1 April 2025 and 31 March 2026	87,000
	-------
Amortisation
At 1 April 2025	56,550
Charge for the year	4,350
	-------
At 31 March 2026	60,900
	-------
Carrying amount
At 31 March 2026	26,100
	-------
At 31 March 2025	30,450
	-------

6. Tangible assets

	Land and buildings	Plant and machinery	Fixtures, fittings and equipment	Motor vehicles	Total
	£	£	£	£	£
Cost
At 1 April 2025	84,956	103,562	293,614	51,684	533,816
Additions	33,659	23,515	–	–	57,174
	---------	---------	---------	-------	---------
At 31 March 2026	118,615	127,077	293,614	51,684	590,990
	---------	---------	---------	-------	---------
Depreciation
At 1 April 2025	48,623	37,770	166,810	35,459	288,662
Charge for the year	10,994	13,213	8,227	3,518	35,952
	---------	---------	---------	-------	---------
At 31 March 2026	59,617	50,983	175,037	38,977	324,614
	---------	---------	---------	-------	---------
Carrying amount
At 31 March 2026	58,998	76,094	118,577	12,707	266,376
	---------	---------	---------	-------	---------
At 31 March 2025	36,333	65,792	126,804	16,225	245,154
	---------	---------	---------	-------	---------

7. Debtors

	2026	2025
	£	£
Trade debtors	28,849	33,237
Other debtors	40,853	20,653
	-------	-------
	69,702	53,890
	-------	-------

8. Creditors: Amounts falling due within one year

	2026	2025
	£	£
Trade creditors	26,784	55,344
Social security and other taxes	77,582	77,693
Pension contributions creditor	4,151	3,813
Other creditors	9,070	13,617
	---------	---------
	117,587	150,467
	---------	---------

9. Directors' advances, credits and guarantees

As at 31 March 2026, the directors owed the company £27,553 (2025: £1,560). Interest has been charged on the outstanding balance at the HMRC official rate of interest applicable during the year (2025: 3.75% per annum). The maximum amount outstanding during the year was £35,564.

10. Related party transactions

The company's premises are rented from a family trust of which J J O Archer is a beneficiary.