Dudley Halal Butchers Limited - Filleted accounts

Registered number

08971041

Dudley Halal Butchers Limited

Unaudited Filleted Accounts

30 April 2026

Dudley Halal Butchers Limited
Registered number:		08971041
Balance Sheet
as at 30 April 2026

Notes			2026			2025
£				£
Fixed assets
Tangible assets	3		40,341			41,181

Current assets
Stocks		14,150			15,015
Debtors	4	17,550			31,482
Cash at bank and in hand		18,081			14,970
		49,781			61,467

Creditors: amounts falling due within one year	5	(63,418)			(80,171)

Net current liabilities			(13,637)			(18,704)

Total assets less current liabilities			26,704			22,477

Creditors: amounts falling due after more than one year	6		-			(3,333)

Provisions for liabilities			(7,070)			(7,220)


Net assets			19,634			11,924

Capital and reserves
Called up share capital			100			100
Profit and loss account			19,534			11,824

Shareholders' funds			19,634			11,924

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




Farid Mohammed
Director
Approved by the board on 19 August 2026

Dudley Halal Butchers Limited
Notes to the Accounts
for the year ended 30 April 2026


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard). The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.

	Turnover
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Plant and machinery	20% reducing balance
	Fixtures, fittings, tools and equipment	25% reducing balance
	Motor vehicles	25% reducing balance

	The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and its carrying value of the asset, and is credited or charged to the profit or loss.

	Impairment of fixed assets
	At each reporting period end date, the company reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss(if any). Where it is not possible to estimate the recoverable amount of an individual asset, the company estimates the recoverable amount of the cash-generating unit to which the asset belongs.

	Stocks
	Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.

	Cash and cash equivalents
	Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.


1	Accounting policies (continued)

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Equity instruments
	Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Provisions
	Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.

1	Accounting policies (continued)

	Leased assets
	A lease is classified as a finance lease if it transfers substantially all the risks and rewards incidental to ownership. All other leases are classified as operating leases. The rights of use and obligations under finance leases are initially recognised as assets and liabilities at amounts equal to the fair value of the leased assets or, if lower, the present value of the minimum lease payments. Minimum lease payments are apportioned between the finance charge and the reduction in the outstanding liability using the effective interest rate method. The finance charge is allocated to each period during the lease so as to produce a constant periodic rate of interest on the remaining balance of the liability. Leased assets are depreciated in accordance with the company's policy for tangible fixed assets. If there is no reasonable certainty that ownership will be obtained at the end of the lease term, the asset is depreciated over the lower of the lease term and its useful life. Operating lease payments are recognised as an expense on a straight line basis over the lease term.

	Pensions
	Contributions to defined contribution plans are expensed in the period to which they relate.


2	Employees			2026		2025
Number					Number

	Average number of persons employed by the company			13		12


3	Tangible fixed assets
		Plant and machinery etc		Motor vehicles		Total
£			£		£
	Cost
	At 1 May 2025	73,078		10,280		83,358
	Additions	9,172		-		9,172
	At 30 April 2026	82,250		10,280		92,530

	Depreciation
	At 1 May 2025	38,388		3,789		42,177
	Charge for the year	8,389		1,623		10,012
	At 30 April 2026	46,777		5,412		52,189

	Net book value
	At 30 April 2026	35,473		4,868		40,341
	At 30 April 2025	34,690		6,491		41,181


4	Debtors			2026		2025
£					£

	Trade debtors			-		5,800
	Other debtors			17,550		25,682
				17,550		31,482


5	Creditors: amounts falling due within one year			2026		2025
£					£

	Bank loans and overdrafts			3,333		10,000
	Trade creditors			4,841		13,387
	Taxation and social security costs			4,165		755
	Other creditors			51,079		56,029
				63,418		80,171


6	Creditors: amounts falling due after one year			2026		2025
£					£

	Bank loans			-		3,333


7	Other information

	Dudley Halal Butchers Limited is a private company limited by shares and incorporated in England. Its registered office is:
	Unit 2 Stafford Street
	Dudley
	West Midlands
	DY1 2AA