Lando's Family Butcher Ltd - Limited company accounts 25.1

REGISTERED NUMBER: 08244803 (England and Wales)

REPORT OF THE DIRECTORS AND

FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST OCTOBER 2025

FOR

LANDO'S FAMILY BUTCHER LTD

Page

Company information

1

Report of the directors

2

Chartered certified accountants' report

3

Income statement

4

Balance sheet

5

Notes to the financial statements

7

DIRECTORS:

M Dixon

Ms T Etienne

REGISTERED OFFICE:

429 Bromley Road

Bromley

Kent

BR1 4PJ

REGISTERED NUMBER:

08244803 (England and Wales)

BANKERS:

Barclays

Leicester

LE87 2BB

The directors present their report with the financial statements of the company for the year ended 31st October 2025.

PRINCIPAL ACTIVITY

The principal activity of the company in the year under review was that of retail of fresh meat and meat products.

DIRECTORS

The directors shown below have held office during the whole of the period from 1st November 2024 to the date of this report.

M Dixon

Ms T Etienne

This report has been prepared in accordance with the provisions of Part 15 of the Companies Act 2006 relating to small companies.

ON BEHALF OF THE BOARD:

M Dixon - Director

9th October 2026

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Lando's Family Butcher Ltd for the year ended 31st October 2025 which comprise the Income statement, Balance sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at accaglobal.com/rulebook.

This report is made solely to the Board of Directors of Lando's Family Butcher Ltd, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Lando's Family Butcher Ltd and state those matters that we have agreed to state to the Board of Directors of Lando's Family Butcher Ltd, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at

https://www.accaglobal.com/gb/en/technical-activities/technical-resources-

search/2009/october/factsheet-163-audit-exempt-companies.html.

To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Lando's Family Butcher Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Lando's Family Butcher Ltd. You consider that Lando's Family Butcher Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Lando's Family Butcher 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 statutory financial statements.

Leroy Reid & Co

Chartered Certified

Accountants

299 Northborough Road

Norbury

London

SW16 4TR

9th October 2026

TURNOVER

688,770

636,006

Cost of sales

(511,342

)

(432,878

)

GROSS PROFIT

177,428

203,128

Distribution costs

(45,373

)

(66,996

)

Administrative expenses

(110,513

)

(113,475

)

OPERATING PROFIT and

PROFIT BEFORE TAXATION

21,542

22,657

Tax on profit

5

(5,598

)

(6,801

)

PROFIT FOR THE FINANCIAL YEAR

15,944

15,856

FIXED ASSETS

Tangible assets

6

2

8,879

CURRENT ASSETS

Stocks

7

45,100

40,500

Debtors

8

59,585

54,190

Cash at bank and in hand

2,216

4,201

106,901

98,891

CREDITORS

Amounts falling due within one year

9

(58,139

)

(51,211

)

NET CURRENT ASSETS

48,762

47,680

TOTAL ASSETS LESS CURRENT
LIABILITIES

48,764

56,559

CREDITORS

Amounts falling due after more than one
year

10

(27,480

)

(36,219

)

NET ASSETS

21,284

20,340

CAPITAL AND RESERVES

Called up share capital

11

20,000

Retained earnings

12

1,284

340

SHAREHOLDERS' FUNDS

21,284

20,340

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31st October 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 in accordance with the provisions applicable to companies subject to the small companies regime.

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

M Dixon - Director

Ms T Etienne - Director

1.	STATUTORY INFORMATION

Lando's Family Butcher Ltd 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

2025

2024

£

Wages and salaries

89,560

115,989

Other pension costs

3,368

3,231

92,928

119,220

The average number of employees during the year was as follows:

2025

2024

Management

2

Sales

2

4

4.	OPERATING PROFIT

The operating profit is stated after charging:

2025

2024

£

Depreciation - owned assets

8,877

14,302

5.

TAXATION

Analysis of the tax charge

The tax charge on the profit for the year was as follows:

2025

2024

£

Current tax:

UK corporation tax

5,598

6,801

Tax on profit

5,598

6,801

6.	TANGIBLE FIXED ASSETS

Plant and

Motor

machinery

vehicles

Totals

£

COST

At 1st November 2024

and 31st October 2025

28,065

25,054

53,119

DEPRECIATION

At 1st November 2024

22,196

22,044

44,240

Charge for year

5,868

3,009

8,877

At 31st October 2025

28,064

25,053

53,117

NET BOOK VALUE

At 31st October 2025

1

2

At 31st October 2024

5,869

3,010

8,879

7.

STOCKS

2025

2024

£

Stocks

45,100

40,500

8.

DEBTORS

2025

2024

£

Amounts falling due within one year:

Other debtors

9,585

4,190

Amounts falling due after more than one year:

Other debtors

50,000

Aggregate amounts

59,585

54,190

9.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

Trade creditors

8,713

15,211

Tax

20,381

16,398

Social security and other taxes

19,441

11,866

Accrued expenses

9,604

7,736

58,139

51,211

10.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR

2025

2024

£

Bank loans - 2-5 years

22,144

28,387

Other creditors

5,336

7,832

27,480

36,219

11.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

20,000

Ordinary

1

20,000

12.

RESERVES

Retained

earnings

£

At 1st November 2024

340

Profit for the year

15,944

Dividends

(15,000

)

At 31st October 2025

1,284