REGISTERED NUMBER: 12935143 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

FOR

BEEFY BOYS SHREWSBURY LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

D A Mayo-Evans

C D Williams

A B Murphy

L J Symonds

REGISTERED OFFICE:

Pavilion 3 Garrick Lane

Old Market Shopping Centre

Hereford

HR4 9HR

REGISTERED NUMBER:

12935143 (England and Wales)

ACCOUNTANTS:

Kingscott Dix (Cheltenham) Limited

7 Rockfield Business Park

Old Station Drive

Leckhampton

Cheltenham

GL53 0AN

FIXED ASSETS

Tangible assets

4

-

205,388

CURRENT ASSETS

Stocks

-

18,070

Debtors

5

133,028

196,613

Cash at bank and in hand

-

30,770

133,028

245,453

CREDITORS

Amounts falling due within one year

6

(133,024

)

(327,690

)

NET CURRENT ASSETS/(LIABILITIES)

4

(82,237

)

TOTAL ASSETS LESS CURRENT LIABILITIES

4

123,151

PROVISIONS FOR LIABILITIES

7

-

(51,170

)

NET ASSETS

4

71,981

CAPITAL AND RESERVES

Called up share capital

8

4

4

Retained earnings

-

71,977

SHAREHOLDERS' FUNDS

4

71,981

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 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 Profit and Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 14 October 2026 and were signed on its behalf by:

C D Williams - Director

1.	STATUTORY INFORMATION

Beefy Boys Shrewsbury 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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.

Going concern:

During the year, the company was part of a group-wide reorganisation. Trade and assets of the company were transferred to The Beefy Boys Holdings Limited. The restaurant that the company operated is now run through the parent entity.

Significant judgements and estimates

No significant judgements or estimations have been used in preparing the financial statements.

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.

Improvements to property

-

10% on reducing balance

Plant and machinery

-

15% on reducing balance

Fixtures and fittings

-

25% on reducing balance

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 Profit and Loss Account, 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.

Financial instruments

The company only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value.

3.	EMPLOYEES AND DIRECTORS

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

4.	TANGIBLE FIXED ASSETS

Improvements

Fixtures

to

Plant and

and

property

machinery

fittings

Totals

£

£

£

£

COST

At 1 April 2025

203,195

70,388

22,244

295,827

Disposals

(203,195

)

(70,388

)

(22,244

)

(295,827

)

At 31 March 2026

-

-

-

-

DEPRECIATION

At 1 April 2025

52,724

25,772

11,943

90,439

Eliminated on disposal

(52,724

)

(25,772

)

(11,943

)

(90,439

)

At 31 March 2026

-

-

-

-

NET BOOK VALUE

At 31 March 2026

-

-

-

-

At 31 March 2025

150,471

44,616

10,301

205,388

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Amounts owed by group undertakings

133,028

130,644

Other debtors

-

65,969

133,028

196,613

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Bank loans and overdrafts

-

103

Trade creditors

-

149,321

Taxation and social security

133,024

140,828

Other creditors

-

37,438

133,024

327,690

7.	PROVISIONS FOR LIABILITIES

2026

2025

£

£

Deferred tax

-

51,170

Deferred

tax

£

Balance at 1 April 2025

51,170

Credit to Profit and Loss Account during year

(51,170

)

Balance at 31 March 2026

-

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2026

2025

value:

£

£

4

Ordinary

£1

4

4

9.	RELATED PARTY DISCLOSURES

The company has taken advantage of the exemption, under FRS 102, not to disclose related party transactions with fellow group companies.

10.	ULTIMATE CONTROLLING PARTY

The company is controlled by The Beefy Boys Holdings Limited, company number 11807262, a company incorporated in the UK.