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REGISTERED NUMBER: 10865467 (England and Wales)















Unaudited Financial Statements for the Year Ended 31 July 2024

for

ND & AN Stores Limited

ND & AN Stores Limited (Registered number: 10865467)






Contents of the Financial Statements
for the Year Ended 31 July 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


ND & AN Stores Limited

Company Information
for the Year Ended 31 July 2024







DIRECTORS: N D Patel
Mrs A N Patel





SECRETARY:





REGISTERED OFFICE: 41 St Edwards Chase
Preston
Lancashire
PR2 3BF





REGISTERED NUMBER: 10865467 (England and Wales)





ACCOUNTANTS: Keith Dodd Accountants Ltd
4a Blundell Crescent
Hillside
Southport
Merseyside
PR8 4RF

ND & AN Stores Limited (Registered number: 10865467)

Balance Sheet
31 July 2024

31.7.24 31.7.23
Notes £    £    £   
FIXED ASSETS
Intangible assets 4 57,417 68,017
Property, plant and equipment 5 582,233 564,349
639,650 632,366

CURRENT ASSETS
Inventories 57,819 59,964
Debtors 6 6,142 779
Cash at bank and in hand 77,214 119,016
141,175 179,759
CREDITORS
Amounts falling due within one year 7 592,002 653,240
NET CURRENT LIABILITIES (450,827 ) (473,481 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

188,823

158,885

PROVISIONS FOR LIABILITIES 7,317 3,920
NET ASSETS 181,506 154,965

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 181,406 154,865
181,506 154,965

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 July 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 2024 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.

ND & AN Stores Limited (Registered number: 10865467)

Balance Sheet - continued
31 July 2024


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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 29 November 2024 and were signed on its behalf by:




N D Patel - Director



Mrs A N Patel - Director


ND & AN Stores Limited (Registered number: 10865467)

Notes to the Financial Statements
for the Year Ended 31 July 2024

1. STATUTORY INFORMATION

ND & AN Stores 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.

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.

Turnover
Revenue is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2020, is being amortised evenly over its estimated useful life of ten years.

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.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery etc - 15% on reducing balance

Stocks
Inventories 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 Income Statement, 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.

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.

ND & AN Stores Limited (Registered number: 10865467)

Notes to the Financial Statements - continued
for the Year Ended 31 July 2024

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 10 (2023 - 9 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 August 2023
and 31 July 2024 106,000
AMORTISATION
At 1 August 2023 37,983
Charge for year 10,600
At 31 July 2024 48,583
NET BOOK VALUE
At 31 July 2024 57,417
At 31 July 2023 68,017

5. PROPERTY, PLANT AND EQUIPMENT
Plant and
Land and machinery
buildings etc Totals
£    £    £   
COST
At 1 August 2023 543,720 48,172 591,892
Additions - 24,680 24,680
At 31 July 2024 543,720 72,852 616,572
DEPRECIATION
At 1 August 2023 - 27,543 27,543
Charge for year - 6,796 6,796
At 31 July 2024 - 34,339 34,339
NET BOOK VALUE
At 31 July 2024 543,720 38,513 582,233
At 31 July 2023 543,720 20,629 564,349

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.7.24 31.7.23
£    £   
Trade debtors 5,383 -
Other debtors 759 779
6,142 779

ND & AN Stores Limited (Registered number: 10865467)

Notes to the Financial Statements - continued
for the Year Ended 31 July 2024

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.7.24 31.7.23
£    £   
Bank loans and overdrafts 218,550 285,124
Trade creditors 53,552 42,256
Taxation and social security 14,968 18,511
Other creditors 304,932 307,349
592,002 653,240