REGISTERED NUMBER: 09418578 (England and Wales)

THE VILLAGE SHOP (AOT) LTD

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

S Clennell

REGISTERED OFFICE:

16 Jubilee Parkway

Jubilee Business Park

Derby

Derbyshire

DE21 4BJ

BUSINESS ADDRESS:

19a Weston Road

Aston-on-Trent

Derby

Derby

Derbyshire

DE72 2AS

REGISTERED NUMBER:

09418578 (England and Wales)

FIXED ASSETS

Intangible assets

4

1

1

Tangible assets

5

28,402

34,966

28,403

34,967

CURRENT ASSETS

Stocks

24,132

26,123

Debtors

6

3,827

3,897

Cash at bank and in hand

362,597

347,686

390,556

377,706

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

7

23,184

33,145

NET CURRENT ASSETS

367,372

344,561

TOTAL ASSETS LESS CURRENT LIABILITIES

395,775

379,528

PROVISIONS FOR LIABILITIES

8

5,395

6,642

NET ASSETS

390,380

372,886

CAPITAL AND RESERVES

Called up share capital

9

100

100

Retained earnings

390,280

372,786

SHAREHOLDERS' FUNDS

390,380

372,886

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 director and authorised for issue on 15 October 2025 and were signed by:

S Clennell - Director

1.	STATUTORY INFORMATION

The Village Shop (AOT) Ltd 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 represents net invoiced sales of goods and services, net of value added tax and trade discounts.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2015, is being amortised evenly over its estimated useful life of five 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 the cost less estimated residual value of each asset over its estimated useful life.

Fixtures and fittings

-

15% on reducing balance

Motor vehicles

-

25% on reducing balance

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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Debtors and creditors

Debtors and creditors with no stated interest rate and receivable or payable within one year are

recorded at transaction price. Any losses arising from impairment are recognised in the profit and

loss account in other administrative expenses.

Employee benefits

When employees have rendered service to the company, short-term employee benefits to which the

employees are entitled are recognised at the undiscounted amount expected to be paid in exchange

for that service.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 12 (2024 - 10 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 April 2024

and 31 March 2025

10,000

AMORTISATION

At 1 April 2024

and 31 March 2025

9,999

NET BOOK VALUE

At 31 March 2025

1

At 31 March 2024

1

5.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

machinery

fittings

vehicles

Totals

£

£

£

£

COST

At 1 April 2024

and 31 March 2025

24,995

19,643

7,571

52,209

DEPRECIATION

At 1 April 2024

4,999

7,866

4,378

17,243

Charge for year

3,999

1,767

798

6,564

At 31 March 2025

8,998

9,633

5,176

23,807

NET BOOK VALUE

At 31 March 2025

15,997

10,010

2,395

28,402

At 31 March 2024

19,996

11,777

3,193

34,966

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Other debtors

3,827

3,897

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

3,718

11,632

Taxation and social security

8,296

10,294

Other creditors

11,170

11,219

23,184

33,145

8.	PROVISIONS FOR LIABILITIES

2025

2024

£

£

Deferred tax

Accelerated capital allowances

5,395

6,642

Deferred

tax

£

Balance at 1 April 2024

6,642

Provided during year

(1,247

)

Balance at 31 March 2025

5,395

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

100

Ordinary

£1

100

100

10.	ULTIMATE CONTROLLING PARTY

The controlling party is S Clennell.