REGISTERED NUMBER: 06678579 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 May 2026

for

Kendalls Farm Butchers Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

5

Chartered Accountants' Report

10

DIRECTORS:

P A Kendall

Mrs H M Kendall

SECRETARY:

Mrs H M Kendall

REGISTERED OFFICE:

34-36 High Street

Pateley Bridge

Harrogate

North Yorkshire

HG3 5JU

REGISTERED NUMBER:

06678579 (England and Wales)

ACCOUNTANTS:

Stirk Lambert & Co

Chartered Accountants

Russell Chambers

61a North Street

Keighley

West Yorkshire

BD21 3DS

FIXED ASSETS

Intangible assets

5

-

-

Tangible assets

6

775,941

724,721

Investment property

7

340,000

340,000

1,115,941

1,064,721

CURRENT ASSETS

Stocks

21,000

19,400

Debtors

8

94,208

273,520

Cash at bank and in hand

523,284

215,526

638,492

508,446

CREDITORS

Amounts falling due within one year

9

285,811

321,586

NET CURRENT ASSETS

352,681

186,860

TOTAL ASSETS LESS CURRENT LIABILITIES

1,468,622

1,251,581

CREDITORS

Amounts falling due after more than one year

10

-

(864

)

PROVISIONS FOR LIABILITIES

(37,662

)

(31,557

)

NET ASSETS

1,430,960

1,219,160

CAPITAL AND RESERVES

Called up share capital

100

100

Share premium

19,980

19,980

Retained earnings

1,410,880

1,199,080

1,430,960

1,219,160

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

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

The financial statements were approved by the Board of Directors and authorised for issue on 12 October 2026 and were signed on its behalf by:

P A Kendall - Director

1.	STATUTORY INFORMATION

Kendalls Farm Butchers 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.	STATEMENT OF COMPLIANCE

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.

3.	ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements have been prepared under the historical cost convention as modified by the revaluation of certain assets.

Turnover

Turnover represents the amounts received or receivable for goods and services provided to customers, excluding VAT.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

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

Freehold property

-

Other

Improvements to property

-

20% on cost

Plant and machinery

-

25% on cost

Fixtures and fittings

-

15% on reducing balance

Motor vehicles

-

25% on reducing balance

Investment property

Investment property is shown at most recent valuation. 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, after making due allowance for obsolete and slow moving items.

Financial instruments

Basic financial assets, including trade and other receivables, are initially recognised at transaction price, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest for a similar asset. Such assets are subsequently carried at amortised cost using the effective interest method.

At the end of each reporting period financial assets measured at amortised cost are assessed for objective evidence of impairment. If an asset is impaired the impairment loss is the difference between the carrying amount and the present value of the estimated cash flows discounted at the asset's original effective interest rate. The impairment loss and any subsequent reversal is recognised in the profit and loss.

Financial assets are derecognised when (a) the contractual rights to the cash flows from the asset expire or are settled. or (b) substantially all the risks and rewards of the ownership of the asset are transferred to another party or (c) control of the asset has been transferred to another party who has the practical ability to unilaterally sell the asset to an unrelated party without imposing additional restrictions.

Financial liabilities

Basic financial liabilities, including trade and other payables and bank loans, are initially recognised at transaction price, unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future receipts discounted at a market rate of interest for a similar debt instrument.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Financial liabilities are derecognised when the liability is extinguished, that is when the contractual obligation is discharged, cancelled or expires.

Taxation

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

4.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 23 (2025 - 23 ) .

5.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 June 2025

and 31 May 2026

274,956

AMORTISATION

At 1 June 2025

and 31 May 2026

274,956

NET BOOK VALUE

At 31 May 2026

-

At 31 May 2025

-

6.	TANGIBLE FIXED ASSETS

Improvements

Freehold

to

Plant and

property

property

machinery

£

£

£

COST

At 1 June 2025

717,686

-

262,169

Additions

-

46,440

51,225

At 31 May 2026

717,686

46,440

313,394

DEPRECIATION

At 1 June 2025

68,512

-

240,371

Charge for year

10,354

9,288

29,291

At 31 May 2026

78,866

9,288

269,662

NET BOOK VALUE

At 31 May 2026

638,820

37,152

43,732

At 31 May 2025

649,174

-

21,798

Fixtures

and

Motor

fittings

vehicles

Totals

£

£

£

COST

At 1 June 2025

-

71,665

1,051,520

Additions

6,559

13,800

118,024

At 31 May 2026

6,559

85,465

1,169,544

DEPRECIATION

At 1 June 2025

-

17,916

326,799

Charge for year

984

16,887

66,804

At 31 May 2026

984

34,803

393,603

NET BOOK VALUE

At 31 May 2026

5,575

50,662

775,941

At 31 May 2025

-

53,749

724,721

7.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 June 2025

and 31 May 2026

340,000

NET BOOK VALUE

At 31 May 2026

340,000

At 31 May 2025

340,000

The freehold investment properties were valued at 31 May 2026 on a market value basis. In the opinion of the directors, the value of the properties at 31 May 2026 was £340,000.

If the freehold investment properties had not been revalued they would have been carried in the balance sheet at a historical cost of £289,321.

8.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.5.26

31.5.25

£

£

Trade debtors

59,500

59,500

Other debtors

-

191,822

VAT

13,449

19,802

Prepayments and accrued income

21,259

2,396

94,208

273,520

9.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.5.26

31.5.25

£

£

Bank loans and overdrafts

835

9,970

Trade creditors

135,247

130,258

Tax

101,310

114,959

Social security and other taxes

4,764

9,289

Other creditors

2,875

162

Directors' current accounts

1,609

25,547

Accruals and deferred income

39,171

31,401

285,811

321,586

10.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.5.26

31.5.25

£

£

Bank loans - 1-2 years

-

864

11.	LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:

31.5.26

31.5.25

£

£

Within one year

13,000

-

Between one and five years

44,416

-

57,416

-

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Kendalls Farm Butchers Ltd for the year ended 31 May 2026 which comprise the Statement of Income and Retained Earnings, 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 Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of Kendalls Farm Butchers 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 Kendalls Farm Butchers Ltd and state those matters that we have agreed to state to the Board of Directors of Kendalls Farm Butchers Ltd, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Kendalls Farm Butchers Ltd and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Kendalls Farm Butchers 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 Kendalls Farm Butchers Ltd. You consider that Kendalls Farm Butchers 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 Kendalls Farm Butchers 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.

Stirk Lambert & Co

Chartered Accountants

Russell Chambers

61a North Street

Keighley

West Yorkshire

BD21 3DS

12 October 2026