REGISTERED NUMBER: 07883641 (England and Wales)

Unaudited Financial Statements

for the Year Ended 28 February 2025

for

EATON BRAY STORES LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

J S Sidhu

Mrs K K Sidhu

REGISTERED OFFICE:

96 High Street

Eaton Bray

Bedfordshire

LU6 2DP

REGISTERED NUMBER:

07883641 (England and Wales)

ACCOUNTANTS:

K G Solanki & Co.

Hamilton House

315 St Saviours Road

Leicester

Leicestershire

LE5 4HG

FIXED ASSETS

Intangible assets

4

-

60,800

Tangible assets

5

243,009

262,028

243,009

322,828

CURRENT ASSETS

Stocks

-

35,735

Debtors

6

72

67,182

Cash at bank and in hand

535,970

88,611

536,042

191,528

CREDITORS

Amounts falling due within one year

7

134,848

57,887

NET CURRENT ASSETS

401,194

133,641

TOTAL ASSETS LESS CURRENT LIABILITIES

644,203

456,469

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

644,103

456,369

SHAREHOLDERS' FUNDS

644,203

456,469

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 28 February 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 28 February 2025 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 9 September 2025 and were signed on its behalf by:

J S Sidhu - Director

1.	STATUTORY INFORMATION

Eaton Bray 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

Turnover 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 2012, is being amortised evenly over its estimated useful life of twenty 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.

Fixtures and fittings

-

15% on cost

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 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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 6 (2024 - 6 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 29 February 2024

152,000

Disposals

(152,000

)

At 28 February 2025

-

AMORTISATION

At 29 February 2024

91,200

Eliminated on disposal

(91,200

)

At 28 February 2025

-

NET BOOK VALUE

At 28 February 2025

-

At 28 February 2024

60,800

5.	TANGIBLE FIXED ASSETS

Fixtures

Freehold

and

property

fittings

Totals

£

£

£

COST

At 29 February 2024

243,009

83,603

326,612

Disposals

-

(83,603

)

(83,603

)

At 28 February 2025

243,009

-

243,009

DEPRECIATION

At 29 February 2024

-

64,584

64,584

Eliminated on disposal

-

(64,584

)

(64,584

)

At 28 February 2025

-

-

-

NET BOOK VALUE

At 28 February 2025

243,009

-

243,009

At 28 February 2024

243,009

19,019

262,028

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

-

258

Other debtors

72

66,924

72

67,182

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

3,384

27,795

Taxation and social security

38,192

27,882

Other creditors

93,272

2,210

134,848

57,887

8.	SECURED DEBTS

Bank loan is secured by a debenture dated 28th February 2012 as a fixed and floating charge on the company's assets

9.	CONTROLLING INTEREST

The company is under the control of directors and shareholders Mr J S Sidhu and Mrs K K Sidhu.