1 April 2025 false No description of principal activity Taxfiler 2024.6 08003454business:PrivateLimitedCompanyLtd2025-04-012026-03-31 080034542025-03-31 080034542025-04-012026-03-31 08003454business:AuditExempt-NoAccountantsReport2025-04-012026-03-31 08003454business:FilletedAccounts2025-04-012026-03-31 080034542026-03-31 08003454business:Director12025-04-012026-03-31 08003454business:Director22025-04-012026-03-31 08003454business:RegisteredOffice2025-04-012026-03-31 080034542025-03-31 08003454core:WithinOneYear2026-03-31 08003454core:WithinOneYear2025-03-31 08003454core:ShareCapitalcore:PreviouslyStatedAmount2026-03-31 08003454core:ShareCapitalcore:PreviouslyStatedAmount2025-03-31 08003454core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2026-03-31 08003454core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2025-03-31 08003454core:PreviouslyStatedAmount2026-03-31 08003454core:PreviouslyStatedAmount2025-03-31 08003454business:SmallEntities2025-04-012026-03-31 08003454countries:EnglandWales2025-04-012026-03-31 08003454core:PlantMachinery2025-04-012026-03-31 08003454core:MotorVehicles2025-04-012026-03-31 08003454core:ComputerEquipment2025-04-012026-03-31 08003454core:Goodwill2025-03-31 08003454core:IntangibleAssetsOtherThanGoodwill2025-03-31 08003454core:Goodwill2026-03-31 08003454core:IntangibleAssetsOtherThanGoodwill2026-03-31 08003454core:PlantMachinery2025-03-31 08003454core:MotorVehicles2025-03-31 08003454core:FurnitureFittings2025-03-31 08003454core:ComputerEquipment2025-03-31 08003454core:PlantMachinery2026-03-31 08003454core:MotorVehicles2026-03-31 08003454core:FurnitureFittings2026-03-31 08003454core:ComputerEquipment2026-03-31 08003454core:FurnitureFittings2025-04-012026-03-31 080034542024-04-012025-03-31 iso4217:GBP xbrli:pure
Company Registration No. 08003454 (England and Wales)
Barfields Butchers Ltd Unaudited accounts for the year ended 31 March 2026
Barfields Butchers Ltd Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
- 2 -
Barfields Butchers Ltd Company Information for the year ended 31 March 2026
Directors
W Pountney R Nicholls
Company Number
08003454 (England and Wales)
Registered Office
23 Lowther Rd Brighton BN1 6LF
Accountants
Simon Peters Associates Ltd 23 Lowther Rd Brighton E Sussex BN1 6LF
- 3 -
Barfields Butchers Ltd Statement of financial position as at 31 March 2026
2026 
2025 
Notes
£ 
£ 
Fixed assets
Tangible assets
5
39,203 
48,546 
Current assets
Inventories
21,356 
19,255 
Debtors
6
25,191 
18,736 
Cash at bank and in hand
317,222 
367,716 
363,769 
405,707 
Creditors: amounts falling due within one year
7
(29,587)
(57,827)
Net current assets
334,182 
347,880 
Net assets
373,385 
396,426 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
373,285 
396,326 
Shareholders' funds
373,385 
396,426 
For the year ending 31 March 2026 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 21 October 2026 and were signed on its behalf by
W Pountney Director Company Registration No. 08003454
- 4 -
Barfields Butchers Ltd Notes to the Accounts for the year ended 31 March 2026
1
Statutory information
Barfields Butchers Ltd is a private company, limited by shares, registered in England and Wales, registration number 08003454. The registered office is 23 Lowther Rd, Brighton, BN1 6LF.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
25% reducing balance
Motor vehicles
over 5 years
Computer equipment
25% reducing balance
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation. Goodwill on the purchase of the business is being written off over 10 years. Other intangible assets are being written off over their expected economic lifetime.
4
Intangible fixed assets
Goodwill 
Other 
Total 
£ 
£ 
£ 
Cost
At 1 April 2025
90,000 
6,000 
96,000 
At 31 March 2026
90,000 
6,000 
96,000 
Amortisation
At 1 April 2025
90,000 
6,000 
96,000 
At 31 March 2026
90,000 
6,000 
96,000 
Net book value
At 31 March 2026
- 
- 
- 
- 5 -
Barfields Butchers Ltd Notes to the Accounts for the year ended 31 March 2026
5
Tangible fixed assets
Plant & machinery 
Motor vehicles 
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At cost 
At 1 April 2025
8,117 
18,716 
114,612 
2,548 
143,993 
At 31 March 2026
8,117 
18,716 
114,612 
2,548 
143,993 
Depreciation
At 1 April 2025
3,843 
18,715 
70,638 
2,251 
95,447 
Charge for the year
1,623 
- 
7,640 
80 
9,343 
At 31 March 2026
5,466 
18,715 
78,278 
2,331 
104,790 
Net book value
At 31 March 2026
2,651 
1 
36,334 
217 
39,203 
At 31 March 2025
4,274 
1 
43,974 
297 
48,546 
6
Debtors
2026 
2025 
£ 
£ 
Amounts falling due within one year
VAT
3,409 
4,471 
Trade debtors
21,296 
11,211 
Accrued income and prepayments
486 
3,054 
25,191 
18,736 
7
Creditors: amounts falling due within one year
2026 
2025 
£ 
£ 
Taxes and social security
22,701 
43,822 
Other creditors
- 
1,145 
Loans from directors
3,386 
2,333 
Accruals
3,500 
10,527 
29,587 
57,827 
8
Average number of employees
During the year the average number of employees was 8 (2025: 8).
- 6 -