| REGISTERED NUMBER: |
| Financial Statements for the Year Ended 30 April 2026 |
| for |
| C H SAUSAGE CO LIMITED |
| REGISTERED NUMBER: |
| Financial Statements for the Year Ended 30 April 2026 |
| for |
| C H SAUSAGE CO LIMITED |
| C H SAUSAGE CO LIMITED (REGISTERED NUMBER: 00908228) |
| Contents of the Financial Statements |
| for the Year Ended 30 April 2026 |
| Page |
| Company Information | 1 |
| Balance Sheet | 2 |
| Notes to the Financial Statements | 4 |
| C H SAUSAGE CO LIMITED |
| Company Information |
| for the Year Ended 30 April 2026 |
| DIRECTORS: |
| SECRETARY: |
| REGISTERED OFFICE: |
| REGISTERED NUMBER: |
| ACCOUNTANT: |
| 10 Market Street |
| Chapel-en-le-Frith |
| High Peak |
| Derbyshire |
| SK23 0HH |
| BANKERS: |
| 260 Finney Lane |
| Heald Green |
| Stockport |
| Cheshire |
| SK8 3QF |
| C H SAUSAGE CO LIMITED (REGISTERED NUMBER: 00908228) |
| Balance Sheet |
| 30 April 2026 |
| 30.4.26 | 30.4.25 |
| Notes | £ | £ | £ | £ |
| FIXED ASSETS |
| Tangible assets | 5 |
| CURRENT ASSETS |
| Stocks | 6 |
| Debtors | 7 |
| Cash at bank and in hand |
| CREDITORS |
| Amounts falling due within one year | 8 |
| NET CURRENT ASSETS |
| TOTAL ASSETS LESS CURRENT LIABILITIES |
| CREDITORS |
| Amounts falling due after more than one year |
9 |
( |
) |
( |
) |
| PROVISIONS FOR LIABILITIES | 13 | ( |
) | ( |
) |
| NET ASSETS |
| CAPITAL AND RESERVES |
| Called up share capital | 14 |
| Retained earnings | 15 |
| SHAREHOLDERS' FUNDS |
| 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. |
| C H SAUSAGE CO LIMITED (REGISTERED NUMBER: 00908228) |
| Balance Sheet - continued |
| 30 April 2026 |
| The financial statements were approved by the Board of Directors and authorised for issue on |
| C H SAUSAGE CO LIMITED (REGISTERED NUMBER: 00908228) |
| Notes to the Financial Statements |
| for the Year Ended 30 April 2026 |
| 1. | STATUTORY INFORMATION |
| C H Sausage Co Limited is a |
| 2. | STATEMENT OF COMPLIANCE |
| 3. | ACCOUNTING POLICIES |
| Basis of preparing the financial statements |
| The principal accounting policies adopted in the preparation of the financial statements are set out below. |
| The financial statements have been prepared under the historic cost convention, except for modification to a fair value basis for certain fixed assets, as specified in the accounting policies below. |
| 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 |
| Building improvements | - |
| Plant & equipment | - |
| Fixtures & fittings | - |
| Motor vehicles | - |
| Office equipment | - |
| Stocks |
| Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items. |
| Raw materials - purchase cost on first in, first out basis. |
| Packaging materials - purchase cost on first in, first out basis. |
| Financial instruments |
| The following assets and liabilities are classified as financial instruments; trade debtors, trade creditors, bank loans and directors loans. |
| Bank loans are initially measured at the present value of future payments, discounted at a market rate of interest, and subsequently at amortised cost using the effective interest method. |
| Directors loans (being repayable on demand), trade debtors and trade creditors are measured at the undiscounted amount of the cash or other consideration expected to be paid or received. |
| Financial assets that are measured at amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in the Statement of Income and Retained Earnings. |
| C H SAUSAGE CO LIMITED (REGISTERED NUMBER: 00908228) |
| Notes to the Financial Statements - continued |
| for the Year Ended 30 April 2026 |
| 3. | ACCOUNTING POLICIES - continued |
| 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 |
| Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter. |
| The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability. |
| 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. |
| Employee benefits |
| Short term employee benefits, including holiday pay, are recognised as an expense in the Statement of Income and Retained Earnings in the period in which they are incurred. |
| 4. | EMPLOYEES AND DIRECTORS |
| The average number of employees during the year was |
| C H SAUSAGE CO LIMITED (REGISTERED NUMBER: 00908228) |
| Notes to the Financial Statements - continued |
| for the Year Ended 30 April 2026 |
| 5. | TANGIBLE FIXED ASSETS |
| Building | Plant & | Fixtures |
| improvements | equipment | & fittings |
| £ | £ | £ |
| COST |
| At 1 May 2025 |
| Additions |
| Disposals | ( |
) |
| At 30 April 2026 |
| DEPRECIATION |
| At 1 May 2025 |
| Charge for year |
| Eliminated on disposal | ( |
) |
| At 30 April 2026 |
| NET BOOK VALUE |
| At 30 April 2026 |
| At 30 April 2025 |
| Motor | Office |
| vehicles | equipment | Totals |
| £ | £ | £ |
| COST |
| At 1 May 2025 |
| Additions |
| Disposals | ( |
) | ( |
) |
| At 30 April 2026 |
| DEPRECIATION |
| At 1 May 2025 |
| Charge for year |
| Eliminated on disposal | ( |
) | ( |
) |
| At 30 April 2026 |
| NET BOOK VALUE |
| At 30 April 2026 |
| At 30 April 2025 |
| C H SAUSAGE CO LIMITED (REGISTERED NUMBER: 00908228) |
| Notes to the Financial Statements - continued |
| for the Year Ended 30 April 2026 |
| 5. | TANGIBLE FIXED ASSETS - continued |
| Fixed assets, included in the above, which are held under hire purchase contracts are as follows: |
| Plant & |
| equipment |
| £ |
| COST |
| At 1 May 2025 |
| Additions |
| Transfer to ownership | (57,300 | ) |
| At 30 April 2026 |
| DEPRECIATION |
| At 1 May 2025 |
| Charge for year |
| Transfer to ownership | (13,752 | ) |
| At 30 April 2026 |
| NET BOOK VALUE |
| At 30 April 2026 |
| At 30 April 2025 |
| 6. | STOCKS |
| 30.4.26 | 30.4.25 |
| £ | £ |
| Stocks |
| 7. | DEBTORS |
| 30.4.26 | 30.4.25 |
| £ | £ |
| Amounts falling due within one year: |
| Trade debtors |
| VAT |
| Amounts falling due after more than one year: |
| Directors' loan accounts | - | 400,000 |
| Aggregate amounts |
| C H SAUSAGE CO LIMITED (REGISTERED NUMBER: 00908228) |
| Notes to the Financial Statements - continued |
| for the Year Ended 30 April 2026 |
| 8. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
| 30.4.26 | 30.4.25 |
| £ | £ |
| Hire purchase contracts (see note 11) |
| Trade creditors |
| Taxation |
| Social security & other taxes |
| Other creditors |
| Directors' current accounts |
| Accrued expenses |
| 9. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |
| 30.4.26 | 30.4.25 |
| £ | £ |
| Bank loans (see note 10) |
| Hire purchase contracts (see note 11) |
| 10. | LOANS |
| An analysis of the maturity of loans is given below: |
| 30.4.26 | 30.4.25 |
| £ | £ |
| Amounts falling due between two and five years: |
| Bank loan |
| Bank loan (BBLS) | 874 | 11,330 |
| 11. | LEASING AGREEMENTS |
| Minimum lease payments fall due as follows: |
| Hire purchase |
| contracts |
| 30.4.26 | 30.4.25 |
| £ | £ |
| Net obligations repayable: |
| Within one year |
| Between one and five years |
| C H SAUSAGE CO LIMITED (REGISTERED NUMBER: 00908228) |
| Notes to the Financial Statements - continued |
| for the Year Ended 30 April 2026 |
| 11. | LEASING AGREEMENTS - continued |
| Non-cancellable |
| operating leases |
| 30.4.26 | 30.4.25 |
| £ | £ |
| Within one year |
| 12. | SECURED DEBTS |
| The following secured debts are included within creditors: |
| 30.4.26 | 30.4.25 |
| £ | £ |
| Bank loans |
| Hire purchase contracts | 60,495 | 19,335 |
| 13. | PROVISIONS FOR LIABILITIES |
| 30.4.26 | 30.4.25 |
| £ | £ |
| Deferred tax | 42,640 | 33,020 |
| Deferred |
| tax |
| £ |
| Balance at 1 May 2025 |
| Provided during year |
| Balance at 30 April 2026 |
| 14. | CALLED UP SHARE CAPITAL |
| Allotted, issued and fully paid: |
| Number: | Class: | Nominal | 30.4.26 | 30.4.25 |
| value: | £ | £ |
| Ordinary A | £1 | 10,000 | 10,000 |
| Redeemable Preference B | £1 | 25,000 | 25,000 |
| 35,000 | 35,000 |
| The redeemable preference shares are non-voting and carry none of the rights attributable to ordinary share capital. However, they do confer rights to a preferential dividend if and so far as in the opinion of the directors the profits of the company justify such payment. Payment of such dividends shall be determined by and at the discretion of the directors. |
| The company may subject to the provisions of the Companies Act 1985 and as amended by the Companies Act 1989 at any time after 30 April 2008 redeem the whole or any part of the preference shares upon giving not less than 3 months notice. |
| C H SAUSAGE CO LIMITED (REGISTERED NUMBER: 00908228) |
| Notes to the Financial Statements - continued |
| for the Year Ended 30 April 2026 |
| 15. | RESERVES |
| Retained |
| earnings |
| £ |
| At 1 May 2025 |
| Profit for the year |
| Dividends | ( |
) |
| At 30 April 2026 |
| 16. | ULTIMATE CONTROLLING PARTY |
| The company was throughout the year under the control of C M Beaumont by virtue of her 100% holding in the issued ordinary A share capital. |