REGISTERED NUMBER: 03550316 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

FOR

CHOICE MEATS CATERING LIMITED

Page

Company Information

1

Balance Sheet

2

to

3

Notes to the Financial Statements

4

to

8

DIRECTORS:

A Edwards

Mrs A M Edwards

SECRETARY:

Mrs A M Edwards

REGISTERED OFFICE:

220 Dickson Road

Blackpool

Lancashire

FY1 2JS

REGISTERED NUMBER:

03550316 (England and Wales)

ACCOUNTANTS:

Poole Waterfield Limited

Ground Floor

Custom House

Waterfront East

Brierley Hill

West Midlands

DY5 1XH

FIXED ASSETS

Tangible assets

4

516,982

543,492

Investment property

5

295,000

295,000

811,982

838,492

CURRENT ASSETS

Stocks

105,000

106,800

Debtors

6

739,688

758,042

Cash at bank and in hand

1,045,514

793,536

1,890,202

1,658,378

CREDITORS

Amounts falling due within one year

7

410,071

271,565

NET CURRENT ASSETS

1,480,131

1,386,813

TOTAL ASSETS LESS CURRENT LIABILITIES

2,292,113

2,225,305

PROVISIONS FOR LIABILITIES

38,072

42,235

NET ASSETS

2,254,041

2,183,070

CAPITAL AND RESERVES

Called up share capital

8

20,100

20,100

Retained earnings

9

2,233,941

2,162,970

SHAREHOLDERS' FUNDS

2,254,041

2,183,070

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Profit and Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 9 September 2026 and were signed on its behalf by:

A Edwards - Director

1.	STATUTORY INFORMATION

Choice Meats Catering Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention as modified by the revaluation of certain assets.

The financial statements have been prepared on the going concern basis.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Freehold buildings

-

2% on cost

Improvements to leasehold property

-

4% on cost

Plant and machinery

-

25% on cost

Fixtures and fittings

-

25% on cost

Motor vehicles

-

25% on cost

Investment properties are not depreciated.

Investment property

Investment property is shown at fair value. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

Stocks

Stocks are valued at the lower of cost and net realisable value.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and Loss Account, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 32 (2024 - 27 ) .

4.	TANGIBLE FIXED ASSETS

Improvements

to

Freehold

leasehold

Plant and

buildings

property

machinery

£

£

£

COST

At 1 January 2025

428,210

183,046

245,747

Additions

-

-

67,364

At 31 December 2025

428,210

183,046

313,111

DEPRECIATION

At 1 January 2025

148,421

29,876

197,844

Charge for year

7,442

7,322

51,309

At 31 December 2025

155,863

37,198

249,153

NET BOOK VALUE

At 31 December 2025

272,347

145,848

63,958

At 31 December 2024

279,789

153,170

47,903

Fixtures

and

Motor

fittings

vehicles

Totals

£

£

£

COST

At 1 January 2025

11,455

239,364

1,107,822

Additions

8,346

-

75,710

At 31 December 2025

19,801

239,364

1,183,532

DEPRECIATION

At 1 January 2025

2,863

185,326

564,330

Charge for year

597

35,550

102,220

At 31 December 2025

3,460

220,876

666,550

NET BOOK VALUE

At 31 December 2025

16,341

18,488

516,982

At 31 December 2024

8,592

54,038

543,492

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 January 2025

and 31 December 2025

295,000

NET BOOK VALUE

At 31 December 2025

295,000

At 31 December 2024

295,000

Fair value at 31 December 2025 is represented by:

£

Valuation in 2015

77,050

Cost

217,950

295,000

If the investment properties had not been revalued they would have been included at the following historical cost:

31.12.25

31.12.24

£

£

Cost

217,950

217,950

Aggregate depreciation

(68,254

)

(64,075

)

The investment properties were valued on an open market basis on 31 December 2025 by the directors .

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Trade debtors

585,416

620,556

Other debtors

154,272

137,486

739,688

758,042

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Trade creditors

323,701

197,235

Taxation and social security

56,968

48,000

Other creditors

29,402

26,330

410,071

271,565

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number: Class: Nominal 31.12.25 31.12.24

value: £ £

16,000 Ordinary A Shares £1 16,000 16,000

4,000 Ordinary B Shares £1 4,000 4,000

100 Ordinary C Shares £1 100 100

20,100 20,100

9.

RESERVES

Included in retained earnings of £2,233,941 (2024 - £2,162,970) is a non-distributable balance of £67,265 (2024 - £67,265) that relates to the revaluation of investment property.

10.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

Included in "other debtors" is an amount due from the directors of £127,314 (2024 - £113,847). The balance is unsecured and interest free. There were advances during the year of £128,647 (2024 - £224,864) and credits of £115,180 (2024 - £231,819).