Cam Catering Butchers Ltd - Filleted accounts

Registered number

04622664

Cam Catering Butchers Ltd

Filleted Accounts

31 January 2026

Cam Catering Butchers Ltd
Registered number:		04622664
Balance Sheet
as at 31 January 2026

Notes			2026			2025
£				£
Fixed assets
Tangible assets	3		262,510			234,030

Current assets
Stocks		38,000			29,950
Debtors	4	414,430			284,459
Cash at bank and in hand		20,602			17,113
		473,032			331,522

Creditors: amounts falling due within one year	5	(395,181)			(276,101)

Net current assets			77,851			55,421

Total assets less current liabilities			340,361			289,451

Creditors: amounts falling due after more than one year	6		(36,172)			(110,191)

Provisions for liabilities			(26,058)			(18,568)

Net assets			278,131			160,692

Capital and reserves
Called up share capital			4			4
Revaluation reserve	7		66,258			66,258
Profit and loss account			211,869			94,430

Shareholders' funds			278,131			160,692

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




Mr A Gabb
Director
Approved by the board on 14 October 2026

Cam Catering Butchers Ltd
Notes to the Accounts
for the year ended 31 January 2026


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Turnover
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Plant and machinery			25% straight line
	Fixtures, fittings, tools and equipment			25% straight line

	Stocks
	Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Provisions
	Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.

	Leased assets
	A lease is classified as a finance lease if it transfers substantially all the risks and rewards incidental to ownership. All other leases are classified as operating leases. The rights of use and obligations under finance leases are initially recognised as assets and liabilities at amounts equal to the fair value of the leased assets or, if lower, the present value of the minimum lease payments. Minimum lease payments are apportioned between the finance charge and the reduction in the outstanding liability using the effective interest rate method. The finance charge is allocated to each period during the lease so as to produce a constant periodic rate of interest on the remaining balance of the liability. Leased assets are depreciated in accordance with the company's policy for tangible fixed assets. If there is no reasonable certainty that ownership will be obtained at the end of the lease term, the asset is depreciated over the lower of the lease term and its useful life. Operating lease payments are recognised as an expense on a straight line basis over the lease term.

	Pensions
	Contributions to defined contribution plans are expensed in the period to which they relate.


2	Employees					2026		2025
Number							Number

	Average number of persons employed by the company					13		18


3	Tangible fixed assets
		Land and buildings		Plant and machinery etc		Motor vehicles		Total
£			£		£		£
	Cost
	At 1 February 2025	319,471		256,618		268,507		844,596
	Additions	-		35,832		33,724		69,556
	At 31 January 2026	319,471		292,450		302,231		914,152

	Depreciation
	At 1 February 2025	167,762		228,319		214,485		610,566
	Charge for the year	1,709		16,527		22,840		41,076
	At 31 January 2026	169,471		244,846		237,325		651,642

	Net book value
	At 31 January 2026	150,000		47,604		64,906		262,510
	At 31 January 2025	151,709		28,299		54,022		234,030


4	Debtors					2026		2025
£							£

	Trade debtors					346,871		216,756
	Director's loan account					44,869		45,746
	Prepayments					8,085		7,352
	S419 Tax debtor					14,605		14,605
						414,430		284,459


5	Creditors: amounts falling due within one year					2026		2025
£							£

	Bank loans and overdrafts					58,075		55,643
	Obligations under finance lease and hire purchase contracts					16,201		7,669
	Trade creditors					221,637		153,500
	Taxation and social security costs					82,498		37,687
	Other creditors					16,770		21,602
						395,181		276,101


6	Creditors: amounts falling due after one year					2026		2025
£							£

	Bank loans					-		24,098
	Obligations under finance lease and hire purchase contracts					36,172		21,093
	Other creditors					-		65,000
						36,172		110,191


7	Revaluation reserve					2026		2025
£							£

	At 1 February 2025					66,258		66,258

	At 31 January 2026					66,258		66,258


8	Other information

	Cam Catering Butchers Ltd is a private company limited by shares and incorporated in England. Its registered office is:
	Unit H9
	Draycott Business Park
	Cam, Dursley
	Glos
	GL11 5DQ