ACCOUNTS - Final Accounts preparation

Analysis of the maturity of loans is given below:

Company registration number: 09971751

	FINANCIAL STATEMENTS
	FOR THE YEAR ENDED 31 JANUARY 2026

	THE SAUSAGE MAN UK LIMITED


THE SAUSAGE MAN UK LIMITED REGISTERED NUMBER:09971751

STATEMENT OF FINANCIAL POSITION

AS AT 31 JANUARY 2026

		2026		2025
Note		£		£

Fixed assets
Intangible assets	5		-		32,500
Tangible assets	6		323,986		401,774
			323,986		434,274
Current assets
Stocks		1,243,591		913,298
Debtors: amounts falling due within one year	7	786,426		708,161
Cash at bank and in hand		1,160,052		721,394
		3,190,069		2,342,853
Creditors: amounts falling due within one year	8	(1,089,827)		(801,712)
Net current assets			2,100,242		1,541,141
Total assets less current liabilities			2,424,228		1,975,415
Creditors: amounts falling due after more than one year	9		(7,580)		(76,698)
Provisions for liabilities
Deferred tax	12	(72,218)		(90,764)
Other provisions		(6,850)		(6,850)
			(79,068)		(97,614)
Net assets			2,337,580		1,801,103

Capital and reserves
Called up share capital	13	100	100
Profit and loss account		2,337,480	1,801,003
		2,337,580	1,801,103

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THE SAUSAGE MAN UK LIMITED REGISTERED NUMBER:09971751

STATEMENT OF FINANCIAL POSITION (CONTINUED)

AS AT 31 JANUARY 2026

The financial statements have been prepared 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 financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the profit and loss account in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf by:

................................................

M Juska

Director

Date: 30 October 2026

The notes on pages 3 to 10 form part of these financial statements.

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THE SAUSAGE MAN UK LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JANUARY 2026

1.	General information

The Sausage Man UK 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.	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

3.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

3.2

Significant Judgements and estimates

No significant judgements or estimates have had to be made by the directors in preparing these financial statements

3.3

Revenue

Revenue represents the total invoice value, excluding value added tax, trade discounts and all other direct taxes for goods supplied during the year.

3.4

Revenue recognition

Revenue is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them.

3.5

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2017, is being amortised evenly over its estimated useful life of ten years.

3.6

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.

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THE SAUSAGE MAN UK LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JANUARY 2026

3.Accounting policies (continued)

3.7

Property, plant and equipment

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Improvements to property - 25% on cost
Plant and machinery - 10% on cost
Motor vehicles - 25% on reducing balance
Equipment - 25% on reducing balance
Computer equipment - 33% on cost

3.8

Inventories

Inventories and work in progress are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

3.9

Tax

Tax 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 tax 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 statement of financial position date.

3.10

Foreign currencies

Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the statement of financial position date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result

3.11

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts and finance leases are capitalised as tangible fixed assets and are depreciated over their estimated useful lives. The corresponding obligations under those agreements are included within creditors.
The finance element of the rental payments is charged to the income statement over the period of the agreement so as to produce a constant periodic rate of charge on the remaining balance of the liability.
Rentals paid under operating leases are charged to the income statement on a straight line basis over the period of the lease.

3.12

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 the income statement in the period to which they relate.

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THE SAUSAGE MAN UK LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JANUARY 2026

3.Accounting policies (continued)

3.13

Provisions for liabilities

Provisions are recognised when an event has taken place that gives rise to a legal or constructive obligation, a transfer of economic benefits is probable and a reliable estimate can be made.

Provisions are measured as the best estimate of the amount required to settle the obligation, taking into account the related risks and uncertainties.

Increases in provisions are generally charged as an expense to profit or loss.

3.14

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.

Employees

The average monthly number of employees, including directors, during the year was 23 (2025 - 23).

5.	Intangible assets

		Goodwill
		£
	Cost
	At 1 February 2025	325,000
	At 31 January 2026	325,000
	Amortisation
	At 1 February 2025	292,500
	Charge for the year on owned assets	32,500
	At 31 January 2026	325,000
	Net book value
	At 31 January 2026	-
	At 31 January 2025	32,500

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THE SAUSAGE MAN UK LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JANUARY 2026

6.	Tangible fixed assets

	Long-term leasehold property	Plant and machinery	Motor vehicles	Office equipment	Computer equipment	Total
	£	£	£	£	£	£
Cost or valuation
At 1 February 2025	202,654	254,264	206,947	220,120	148,315	1,032,300
Additions	-	2,050	43,500	5,098	-	50,648
Disposals	-	-	(29,567)	-	-	(29,567)
At 31 January 2026	202,654	256,314	220,880	225,218	148,315	1,053,381
Depreciation
At 1 February 2025	112,418	114,442	121,017	167,441	115,208	630,526
Charge for the year	38,870	24,939	32,398	12,936	16,961	126,104
Disposals	-	-	(27,235)	-	-	(27,235)
At 31 January 2026	151,288	139,381	126,180	180,377	132,169	729,395
Net book value
At 31 January 2026	51,366	116,933	94,700	44,841	16,146	323,986
At 31 January 2025	90,236	139,822	85,930	52,679	33,107	401,774

The net book value of assets held under finance leases or hire purchase contracts, included above, are as follows:
	2026	2025
	£	£


Motor vehicles	57,243	72,293
	57,243	72,293

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THE SAUSAGE MAN UK LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JANUARY 2026

Debtors

					2026	2025
					£	£


Trade debtors	502,266	443,060
Other debtors	162,128	124,845
Prepayments and accrued income	122,032	140,256
	786,426	708,161

8.	Creditors: Amounts falling due within one year
		2026	2025
		£	£

Bank loans	38,867	48,286
Trade creditors	558,471	216,879
Corporation tax	251,271	314,158
Other taxation and social security	30,417	28,051
Hire purchase contracts	30,251	30,382
Other creditors	14,162	13,626
Accruals and deferred income	166,388	150,330
	1,089,827	801,712

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THE SAUSAGE MAN UK LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JANUARY 2026

9.	Creditors: Amounts falling due after more than one year
		2026	2025
		£	£

Bank loans	7,580	46,447
Hire purchase contracts	-	30,251
	7,580	76,698

The following liabilities were secured:

Details of security provided:

Bank loans above are secured by way of a fixed charge over the freehold property and long leasehold property owned by the company and included within property, plant and equipment.

Amounts falling due under hire purchase contracts are secured against the assets concerned.

Security has also been provided to the company bankers by way of a fixed and floating charge over all assets of the company.

Amounts due to PEAC (UK) Ltd relate to financing provided in respect of the company's software.

Amounts falling due within one year
Bank loans	38,867	48,286
	38,867	48,286

Amounts falling due 2-5 years
Bank loans	7,580	46,447
	7,580	46,447

	46,447	94,733

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THE SAUSAGE MAN UK LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JANUARY 2026

Within one year	30,251	30,382
Between 1-5 years	-	30,251
	30,251	60,633

12.	Deferred taxation

		2026
		£

	At beginning of year	(90,764)
	Charged to profit or loss	18,546
	At end of year	(72,218)

The provision for deferred taxation is made up as follows:
	2026	2025
	£	£

	Accelerated capital allowances	(72,218)	(90,764)
		(72,218)	(90,764)

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THE SAUSAGE MAN UK LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JANUARY 2026

13.	Share capital
		2026	2025
		£	£

Allotted, called up and fully paid

100 (2025 - 100) Ordinary shares of £1.00 each	100	100

14.	Share-based payments

During the year, the Company granted share options to certain employees under an Enterprise Management Incentive share option scheme. The options are equity-settled, and the share-based payment charge arising in the year was not material to the financial statements.

Not later than 1 year	240,645	244,696
Later than 1 year and not later than 5 years	359,173	590,949
	599,818	835,645

The break clause date has been used for disclosure purposes as this represents the earliest date at which the lease can be terminated without penalty, and therefore reflects the minimum committed lease term at the reporting date, rather than the full contractual end date.

16.	Auditors' information

The auditors' report on the financial statements for the year ended 31 January 2026 was unqualified.

The audit report was signed on 30 October 2026 by James Fox ACA FCCA (Senior Statutory Auditor) on behalf of Menzies LLP.

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