Registration number: 09201704

Eric Tennant Butcher Limited

Contents

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

Eric Tennant Butcher Limited

Company Information

Directors

Mrs E A Tennant Mr E Tennant

Registered office

7 Laureate Paddocks Newmarket Suffolk England CB8 0AP

Accountants

N W Accountancy Limited 7 Laureate Paddocks Newmarket Suffolk CB8 0AP

Eric Tennant Butcher Limited

(Registration number: 09201704)
Balance Sheet as at 30 November 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	4	22,687	4,186
Current assets
Debtors	5	13,352	13,241
Cash at bank and in hand		241,570	224,156
		254,922	237,397
Creditors: Amounts falling due within one year	6	(149,495)	(168,376)
Net current assets		105,427	69,021
Net assets		128,114	73,207
Capital and reserves
Called up share capital	7	3	3
Retained earnings		128,111	73,204
Shareholders' funds		128,114	73,207

For the financial year ending 30 November 2025 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 and 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 27 August 2026 and signed on its behalf by:
 

......................................... Mr E Tennant Director

Eric Tennant Butcher Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 November 2025

1	General information

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

The address of its registered office is:
7 Laureate Paddocks
Newmarket
Suffolk
CB8 0AP
England

The principal place of business is:
11 The Guineas
Newmarket
Suffolk
CB8 8EQ
England

These financial statements were authorised for issue by the Board on 27 August 2026.

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

The financial statements have been prepared under the historical cost convention and in accordance with FRS 105 'The Financial Reporting Standard applicable to the Micro-entities 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 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.

Eric Tennant Butcher Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 November 2025

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
Fixtures and Fittings	20% reducing balance

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.

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.

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.

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.

Eric Tennant Butcher Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 November 2025

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 9 (2024 - 8).

Eric Tennant Butcher Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 November 2025

4	Tangible assets

	Furniture, fittings and equipment  £	Motor vehicles  £	Total £
Cost or valuation
At 1 December 2024	2,925	16,585	19,510
Additions	-	26,044	26,044
At 30 November 2025	2,925	42,629	45,554
Depreciation
At 1 December 2024	2,631	12,693	15,324
Charge for the year	59	7,484	7,543
At 30 November 2025	2,690	20,177	22,867
Carrying amount
At 30 November 2025	235	22,452	22,687
At 30 November 2024	294	3,892	4,186

5

Debtors

Current	2025 £	2024 £
Other debtors	13,352	13,241
	13,352	13,241

6

Creditors

Creditors: amounts falling due within one year

	2025 £	2024 £
Due within one year
Trade creditors	57,609	81,015
Taxation and social security	36,738	37,232
Other creditors	55,148	50,129
	149,495	168,376

Eric Tennant Butcher Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 November 2025

7	Share capital

Allotted, called up and fully paid shares

	2025		2024
	No.	£	No.	£
Ordinary Shares of £1 each	2	2	2	2

8

Dividends

Interim dividends paid

		2025 £		2024 £
Interim dividend of 15,000.00 (2024 - 25,000.00) per each Ordinary share		45,000		75,000

Eric Tennant Butcher Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 November 2025

9	Related party transactions

Transactions with directors

2025	At 1 December 2024 £	Advances to director £	At 30 November 2025 £
Mrs E A Tennant
Loan from/(to) Director - unsecured, interest free and repayable on demand	3,208	(3,004)	204
Mr E Tennant
Loan from/(to) Director - unsecured, interest free and repayable on demand	3,209	(3,004)	205

2024	At 1 December 2023 £	Advances to director £	At 30 November 2024 £
Mrs E A Tennant
Loan from/(to) Director - unsecured, interest free and repayable on demand	611	2,597	3,208
Mr E Tennant
Loan from/(to) Director - unsecured, interest free and repayable on demand	610	2,599	3,209

Directors' remuneration

The directors' remuneration for the year was as follows:

	2025 £	2024 £
Remuneration	10,102	11,105

Dividends paid to directors

Eric Tennant Butcher Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 November 2025

		2025 £		2024 £
Mrs E A Tennant
Interim Dividend		15,000		25,000
Mr E Tennant
Interim Dividend		15,000		25,000