Company registration number 09218228 (England and Wales)
MEAT CELLAR & CO LTD
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2025
PAGES FOR FILING WITH REGISTRAR
MEAT CELLAR & CO LTD
COMPANY INFORMATION
Director
Mr W Shearing
Secretary
Company number
09218228
Registered office
Create Business Hub
5 Rayleigh Road
Shenfield
Brentwood
Essex
England
CM13 1AB
Accountants
Xeinadin South East Limited
Create Business Hub
5 Rayleigh Road
Shenfield
Brentwood
Essex
England
CM13 1AB
MEAT CELLAR & CO LTD
CONTENTS
Page
Director's report
1
Accountants' report
2
Profit and loss account
3
Balance sheet
4
Notes to the financial statements
5 - 7
MEAT CELLAR & CO LTD
DIRECTOR'S REPORT
FOR THE YEAR ENDED 30 SEPTEMBER 2025
- 1 -

The director presents his annual report and financial statements for the year ended 30 September 2025.

Director

The director who held office during the year and up to the date of signature of the financial statements was as follows:

Mr W Shearing
Small companies exemption

This report has been prepared in accordance with the provisions applicable to companies entitled to the small companies exemption.

On behalf of the board
Mr W Shearing
Director
14 August 2026
MEAT CELLAR & CO LTD
REPORT TO THE DIRECTOR ON THE PREPARATION OF THE UNAUDITED STATUTORY ACCOUNTS OF MEAT CELLAR & CO LTD
- 2 -

These financial statements have been prepared in accordance with our terms of engagement and in order to assist you to fulfil your duties under the Companies Acts that relate to preparing the financial statements of the company for the year ended 30 September 2025.

We have prepared these financial statements based on the accounting records, information and explanations provided by you. We do not express any opinion on the financial statements.

On the balance sheet, you have acknowledged your duties under the prevailing Companies Acts to ensure that the company keeps adequate accounting records and prepares financial statements that give a true and fair view.

You have determined that the company is exempt from the statutory requirement for an audit for this accounting year. Therefore, the financial statements are unaudited.

The financial statements are provided exclusively to the director for the limited purpose mentioned above, and may not be used or relied upon for any other purpose or by any other person, and we shall not be liable for any other usage or reliance.

Xeinadin South East Limited
Create Business Hub
5 Rayleigh Road
Shenfield
Brentwood
Essex
CM13 1AB
England
14 August 2026
MEAT CELLAR & CO LTD
PROFIT AND LOSS ACCOUNT
FOR THE YEAR ENDED 30 SEPTEMBER 2025
- 3 -
2025
2024
£
£
Turnover
301,355
303,700
Cost of sales
(259,214)
(259,756)
Gross profit
42,141
43,944
Administrative expenses
(29,845)
(34,924)
Operating profit
12,296
9,020
Interest payable and similar expenses
(74)
(115)
Profit before taxation
12,222
8,905
Tax on profit
(3,076)
(2,532)
Profit for the financial year
9,146
6,373

The profit and loss account has been prepared on the basis that all operations are continuing operations.

MEAT CELLAR & CO LTD
BALANCE SHEET
AS AT
30 SEPTEMBER 2025
30 September 2025
- 4 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
4
9,336
12,448
Current assets
Debtors
5
23,713
19,963
Cash at bank and in hand
6,544
9,728
30,257
29,691
Creditors: amounts falling due within one year
6
(27,587)
(30,779)
Net current assets/(liabilities)
2,670
(1,088)
Net assets
12,006
11,360
Capital and reserves
Called up share capital
1
1
Profit and loss reserves
12,005
11,359
Total equity
12,006
11,360

For the financial year ended 30 September 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he member has not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 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.

The financial statements were approved and signed by the director and authorised for issue on 14 August 2026
Mr W Shearing
Director
Company registration number 09218228 (England and Wales)
MEAT CELLAR & CO LTD
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2025
- 5 -
1
Accounting policies
Company information

Meat Cellar & Co Ltd is a private company limited by shares incorporated in England and Wales. The registered office is Create Business Hub, 5 Rayleigh Road, Shenfield, Brentwood, Essex, England, CM13 1AB.

1.1
Basis of preparation

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention, [modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value]. The principal accounting policies adopted are set out below.

1.2
Turnover

Revenue comprises sales of goods or services provided to customers net of value added tax and other sales taxes, less an appropriate deduction for actual and expected returns and discounts. Revenue is recognised when performance obligations are satisfied and the control of goods or services is transferred to the buyer. Where the performance obligation is satisfied over time, revenue is recognised in accordance with its progress towards complete satisfaction of that performance obligation.

When cash inflows are deferred and represent a financing arrangement, the promised consideration is adjusted for the effects of the time value of money, which is recognised as interest income.

The nature, timing of satisfaction of performance obligations and significant payment terms of the company's major sources of revenue are as follows:

1.3
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Plant and machinary
25% on reducing balance
Computer equipment
33% on cost
Motor vehicles
25% on reducing balance
1.4
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

MEAT CELLAR & CO LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2025
1
Accounting policies
(Continued)
- 6 -
Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes 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 reporting end date.

Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and 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. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

The carrying amount of deferred tax assets is reviewed at each reporting end date 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 is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the profit and loss account, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
1
1
3
Dividends
2025
2024
2025
2024
Per share
Per share
Total
Total
£
£
£
£
Interim paid
8,500.00
4,000.00
8,500
4,000
MEAT CELLAR & CO LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2025
- 7 -
4
Tangible fixed assets
Plant and machinary
Computer equipment
Motor vehicles
Total
£
£
£
£
Cost
At 1 October 2024 and 30 September 2025
234
1,475
22,000
23,709
Depreciation and impairment
At 1 October 2024
161
1,475
9,625
11,261
Depreciation charged in the year
18
-
0
3,094
3,112
At 30 September 2025
179
1,475
12,719
14,373
Carrying amount
At 30 September 2025
55
-
0
9,281
9,336
At 30 September 2024
73
-
0
12,375
12,448
5
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
23,713
19,963
6
Creditors: amounts falling due within one year
2025
2024
£
£
Bank loans
1,415
3,470
Trade creditors
21,092
19,032
Corporation tax
3,069
2,525
Other taxation and social security
172
147
Other creditors
339
4,205
Accruals and deferred income
1,500
1,400
27,587
30,779
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