The Old Butchers Restaurant Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 14275022 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 August 2026

for

The Old Butchers Restaurant Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

P A Robinson

Mrs L Robinson

REGISTERED OFFICE:

Richmond House

61 Hatherley Road

Cheltenham

GL51 6EG

REGISTERED NUMBER:

14275022 (England and Wales)

ACCOUNTANTS:

Crossley and Co.

Richmond House

61 Hatherley Road

Cheltenham

Gloucestershire

GL51 6EG

FIXED ASSETS

Tangible assets

4

18,723

17,900

CURRENT ASSETS

Stocks

5

11,956

10,925

Debtors

6

563,332

521,442

Cash at bank

398,021

221,899

973,309

754,266

CREDITORS

Amounts falling due within one year

7

310,274

293,152

NET CURRENT ASSETS

663,035

461,114

TOTAL ASSETS LESS CURRENT
LIABILITIES

681,758

479,014

CAPITAL AND RESERVES

Called up share capital

8

100

Retained earnings

9

681,658

478,914

SHAREHOLDERS' FUNDS

681,758

479,014

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 August 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 2026 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 1 October 2026 and were signed on its behalf by:

Mrs L Robinson - Director

P A Robinson - Director

1.	STATUTORY INFORMATION

The Old Butchers Restaurant 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.

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.

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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 27 (2025 - 31 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Computer

machinery

fittings

equipment

Totals

£

COST

At 1 September 2025

21,004

950

2,407

24,361

Additions

2,091

-

1,931

4,022

At 31 August 2026

23,095

950

4,338

28,383

DEPRECIATION

At 1 September 2025

5,510

328

623

6,461

Charge for year

2,637

94

468

3,199

At 31 August 2026

8,147

422

1,091

9,660

NET BOOK VALUE

At 31 August 2026

14,948

528

3,247

18,723

At 31 August 2025

15,494

622

1,784

17,900

5.

STOCKS

31.8.26

31.8.25

£

Stocks

11,956

10,925

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.26

31.8.25

£

Associated company loan

555,098

514,908

Prepayments

8,234

6,534

563,332

521,442

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.26

31.8.25

£

Trade creditors

128,348

108,304

Tax

80,640

102,025

Social security and other taxes

16,338

15,563

VAT

57,523

52,073

Accrued expenses

27,425

15,187

310,274

293,152

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.8.26

31.8.25

value:

£

100

Ordinary

1

100

9.

RESERVES

Retained

earnings

£

At 1 September 2025

478,914

Profit for the year

242,744

Dividends

(40,000

)

At 31 August 2026

681,658