The Dorset Meat Company Ltd

	Page
Accountant's Report	1
Balance Sheet	2—3
Notes to the Financial Statements	4—7

Chartered Accountant's report to the directors on the preparation of the unaudited statutory accounts of The Dorset Meat Company Ltd For The Year Ended 31 December 2025

In order to assist you to fulfil your duties under the Companies Act 2006, I have prepared for your approval the accounts of The Dorset Meat Company Ltd For The Year Ended 31 December 2025 which comprise the Profit and Loss Account, the Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given to us.

As a practising member of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the directors of The Dorset Meat Company Ltd , as a body, in accordance with the terms of our engagement letter dated 01 June 2026. Our work has been undertaken solely to prepare for your approval the accounts of The Dorset Meat Company Ltd and state those matters that we have agreed to state to the directors of The Dorset Meat Company Ltd , as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than The Dorset Meat Company Ltd and its directors, as a body, for our work or for this report.

It is your duty to ensure that The Dorset Meat Company Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of The Dorset Meat Company Ltd . You consider that The Dorset Meat Company Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit of the accounts of The Dorset Meat Company Ltd . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.

Hub Accountants

22nd September 2026

Hub Accountants Limited

Chartered Accountants

6A Fridays Court

3-5 High Street

Ringwood

Hampshire

BH24 1AB

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The Dorset Meat Company Ltd

Balance Sheet

As At 31 December 2025

Balance Sheet

Registered number: 08560627

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Intangible Assets	4		56,000		63,400
Tangible Assets	5		75,008		82,225

			131,008		145,625
CURRENT ASSETS
Stocks	6	67,581		55,000
Debtors	7	37,055		42,437
Cash at bank and in hand		313,445		253,861

		418,081		351,298
Creditors: Amounts Falling Due Within One Year	8	(286,847 )		(238,861 )

NET CURRENT ASSETS (LIABILITIES)			131,234		112,437

TOTAL ASSETS LESS CURRENT LIABILITIES			262,242		258,062

NET ASSETS			262,242		258,062

CAPITAL AND RESERVES
Called up share capital	9		12		10
Share premium account			49,990		49,990
Profit and Loss Account			212,240		208,062

SHAREHOLDERS' FUNDS			262,242		258,062

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The Dorset Meat Company Ltd

Balance Sheet (continued)

As At 31 December 2025

For the year ending 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr Nicholas Somper

Director

22nd September 2026

The notes on pages 4 to 7 form part of these financial statements.

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The Dorset Meat Company Ltd

Notes to the Financial Statements

For The Year Ended 31 December 2025

Notes to the Financial Statements

1. General Information

The Dorset Meat Company Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 08560627 . The registered office is Innovation House, Wincombe Lane, Shaftesbury, Dorset, SP7 8FG.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. 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 and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

2.3. Intangible Fixed Assets and Amortisation - Other Intangible

Other intangible assets are initialy measured at cost and subsequently measured at cost less any accumulated amortisation and accumulated impairmnet losses or at a revalued amount. However, intangible assets acquired as part of a business combination are only recognised separately from goodwill when they arise from contractual or other legal rights, are separable, the expected future economic benefits are probable and the cost or value can be measured reliably.

Any intangibale assets carried at a revalued amount are recorded at the fair value at the date of revaluation, as determined by reference to an active market, less any subsequent accumulated amortisation and subsequent impairment losses.

2.4. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery	25% reducing balance basis
Fixtures & Fittings	25& reducing balance basis
Computer Equipment	1/3 straight line basis

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The Dorset Meat Company Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

2.5. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

2.6. Taxation

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

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and 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 end of the reporting period.

Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 8 (2024: 8)

4. Intangible Assets

	Other
	£
Cost
As at 1 January 2025	74,000

As at 31 December 2025	74,000

Amortisation
As at 1 January 2025	10,600
Provided during the period	7,400

As at 31 December 2025	18,000

Net Book Value
As at 31 December 2025	56,000

As at 1 January 2025	63,400

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The Dorset Meat Company Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

5. Tangible Assets

	Fixtures & Fittings	Computer Equipment	Total
	£	£	£
Cost
As at 1 January 2025	97,479	33,658	131,137
Additions	13,981	12,895	26,876

As at 31 December 2025	111,460	46,553	158,013

Depreciation
As at 1 January 2025	37,160	11,752	48,912
Provided during the period	18,575	15,518	34,093

As at 31 December 2025	55,735	27,270	83,005

Net Book Value
As at 31 December 2025	55,725	19,283	75,008

As at 1 January 2025	60,319	21,906	82,225

6. Stocks

	2025	2024
	£	£
Stock	67,581	55,000

7. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	12,925	-
Other debtors	24,130	42,437

	37,055	42,437

8. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	128,975	114,934
Bank loans and overdrafts	223	-
Other creditors	88,075	91,715
Taxation and social security	69,574	32,212

	286,847	238,861

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The Dorset Meat Company Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

9. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	12	10

10. Directors Advances, Credits and Guarantees

Included within Debtors are the following loans to directors:

	As at 1 January 2025	Amounts advanced	Amounts repaid	Amounts written off	As at 31 December 2025
	£	£	£	£	£
Mr Nicholas Somper	(199 )	121,283	(121,295 )	-	(1 )

The above loan is unsecured, interest free and repayable on demand.

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