Accounts



















	D J SUPERMARKET LTD



	UNAUDITED FINANCIAL STATEMENTS


	FOR THE YEAR ENDED 31 MARCH 2025

	D J SUPERMARKET LTD
	FINANCIAL STATEMENTS
	FOR THE YEAR ENDED 31 MARCH 2025


	DIRECTORS

	Mr D K Sheemar
	Mrs J K Sheemar


	SECRETARY

	Mr D K Sheemar

	REGISTERED OFFICE

	25 Park Street West Luton Beds LU1 3BE


	COMPANY REGISTERED NUMBER

	05034440


	BANKERS

	Barclays Bank Plc


	ACCOUNTANT

	Haartwells
	Chartered Certified Accountants
	25 Park Street West, Luton, Beds LU1 3BE

	page 1

	D J SUPERMARKET LTD
	FINANCIAL STATEMENTS
	FOR THE YEAR ENDED 31 MARCH 2025



	CONTENTS

	Pages


	3-4	Statement of Financial Position


	5-9	Notes to the Financial Statements

	page 2

D J SUPERMARKET LTD
Company registered number: 05034440
STATEMENT OF FINANCIAL POSITION AT 31 March 2025

	Note	2025		2024
		£	£	£
FIXED ASSETS
Intangible assets	3		38,633	48,291
Property, plant and equipment	4		127,708	103,670
			166,341	151,961
CURRENT ASSETS
Inventories		27,750		39,950
Debtors	5	27,248		-
Cash at bank and in hand		56,767		118,981
		111,765		158,931
CREDITORS: Amounts falling due within one year	6	174,819		191,638
NET CURRENT LIABILITIES			(63,054)	(32,707)
TOTAL ASSETS LESS CURRENT LIABILITIES			103,287	119,254

CREDITORS: Amounts falling due after more than one year	7		(8,649)	(33,484)

PROVISIONS FOR LIABILITIES			(27,368)	(19,410)
NET ASSETS			£67,270	£66,360

CAPITAL AND RESERVES
Called up share capital			100	100
Retained earnings			67,170	66,260
SHAREHOLDERS' FUNDS			£67,270	£66,360

	The notes on pages 5-9 form part of these financial statements

	page 3

D J SUPERMARKET LTD
Company registered number: 05034440
STATEMENT OF FINANCIAL POSITION AT 31 March 2025 (CONT.)

	Note	2025		2024
		£	£	£



	In approving these financial statements as directors of the company we hereby confirm the following:

	For the year in question the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies.

	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 directors acknowledge their responsibilities for: 1) ensuring that the company keeps accounting records which comply with Sections 386 and 386 of the Companies Act 2006, and 2) preparing financial statements that give a true and fair view of the state of affairs of the company at at the end of each financial year and of its profit or loss for the 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 the financial statements, so far as they are applicable to the company.


	These financial statements have been prepared and delivered in accordance with the provisions of Part 15 of the Companies Act 2006 relating to small companies

	In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

	The financial statements were approved and authorised for issue by the board of directors on 10 June 2025

	Signed on behalf of the board of directors



	Mr D K Sheemar, Director

	The notes on pages 5-9 form part of these financial statements

	page 4

	D J SUPERMARKET LTD
	NOTES TO THE ACCOUNTS
	FOR THE YEAR ENDED 31 MARCH 2025



1.	SIGNIFICANT ACCOUNTING POLICIES


1a.	Statement of compliance

	D J Supermarket Ltd is a Private Limited Company incorporated in England and Wales..

	The company's registered number and registered office address can be found on the Company Information page.

	The transition to FRS 102 has resulted in a small number of changes in accounting policies to those used previously. The nature of these changes and their impact on opening equity and profit for the comparative period are explained in notes and below. These financial statements have been prepared in accordance with the provisions of Section 1A of Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

	Basis of accounting


	The financial statements have been prepared under the historical cost convention. The presentation currency is £ sterling.


1c.	Revenue recognition

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


1d.	Taxation

	Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable temporary differences. Deferred tax assets are generally recognised for all deductible timing differences to the extent that it is probable that taxable profits will be available against which those deductible temporary differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered. Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. The measurement of deferred tax liabilities and assets reflects the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities. Current or deferred tax for the year is recognised in profit or loss, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.


1e.	Property, plant and equipment

	Depreciation is provided, after taking account of any grants receivable, at the following annual rates in order to write off each asset over its estimated useful life.

	Plant and machinery	Reducing balance 25%
	Vehicles	Reducing balance 25%
	Fixtures and fittings	Reducing balance 15%
	Equipment	Reducing balance 15%

	The notes on pages 5-9 form part of these financial statements

	page 5

	D J SUPERMARKET LTD
	NOTES TO THE ACCOUNTS (CONT.)
	FOR THE YEAR ENDED 31 MARCH 2025



1.	SIGNIFICANT ACCOUNTING POLICIES (CONT.)


1f.	Inventories

	Stocks are stated at the lower of cost and net realisable value. Cost includes all costs incurred in bringing each product to its present location and condition.


1g.	Short term debtors and creditors

	Debtors and creditors receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in profit and loss.


1h.	Cash and cash equivalents

	Cash and cash equivalents comprise cash at bank and on hand, demand deposits with banks and other short-term highly liquid investments with original maturities of three months or less and bank overdrafts. In the statement of financial position, bank overdrafts are shown within borrowings or current liabilities. For the purpose of statement of cash flows, bank overdrafts which are repayable on demand form an integral part of the Company's cash management are included as a component of cash and cash equivalents.


1i.	Interest bearing borrowings

	All interest-bearing loans and borrowings which are basic financial instruments are initially recognised at the present value of cash payable to the bank (including interest). After initial recognition they are measured at amortised cost using the effective interest rate method, less impairment. Any difference between the amount initially recognised and redemption value is recognised in profit and loss together with any interest and fees payable.


1j.	Leased assets

	Assets held under finance leases, which are leases where substantially all the risks and rewards of ownership of the asset have passed to the Company are capitalised in the balance sheet and are depreciated over the shorter of the lease term and the asset's useful life. A corresponding liability is recognised for the lower of the fair value of the leased asset and the present value of the minimum lease payments in the balance sheet. Lease payments are apportioned between the reduction of the lease liability and finance charges in the income statement so as to achieve a constant rate of interest on the remaining balance of the liability. Rentals payable under operating leases are charged in the profit and loss account on a straight line basis over the lease term. Lease incentives are recognised over the lease term on a straight line basis.


1k.	Employee benefits

	The obligations for contributions to defined contribution scheme are recognised as an expense as incurred. The assets of the scheme are held separately from those of the Company in an independent administered fund.

	The notes on pages 5-9 form part of these financial statements

	page 6

	D J SUPERMARKET LTD
	NOTES TO THE ACCOUNTS (CONT.)
	FOR THE YEAR ENDED 31 MARCH 2025



2.	DIRECTORS AND EMPLOYEES

	The average weekly number of employees during the year were as follows:
		2025	2024
		No.	No.
	Management and administration	3	4
	Production and sales	1	1
		4	5



3.	INTANGIBLE FIXED ASSETS

		Goodwill	Total
		£	£
	Cost

	At 1 April 2024	193,162	193,162
	At 31 March 2025	193,162	193,162
	Amortisation

	At 1 April 2024	144,871	144,871
	For the year	9,658	9,658
	At 31 March 2025	154,529	154,529

	Net Book Amounts

	At 31 March 2025	38,633	38,633
	At 31 March 2024	48,291	48,291

	The notes on pages 5-9 form part of these financial statements

	page 7

	D J SUPERMARKET LTD
	NOTES TO THE ACCOUNTS (CONT.)
	FOR THE YEAR ENDED 31 MARCH 2025


4.	PROPERTY, PLANT AND EQUIPMENT
		Plant &	Fixtures &
		Machinery	Equipment	Total
		£	£	£
	Cost

	At 1 April 2024	224,232	71,490	295,722
	Additions other than through business combinations	54,687	-	54,687

	Disposals	(68,285)	-	(68,285)
	At 31 March 2025	210,634	71,490	282,124

	Depreciation

	At 1 April 2024	158,437	33,615	192,052
	Disposals	(64,629)	-	(64,629)
	For the year	17,524	9,469	26,993
	At 31 March 2025	111,332	43,084	154,416

	Net Book Amounts

	At 31 March 2025	99,302	28,406	127,708
	At 31 March 2024	65,795	37,875	103,670



5.	DEBTORS	2025	2024
		£	£
	Other debtors	27,248	-
		£27,248	£-



6.	CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
		2025	2024
		£	£
	Bank loans and overdrafts	11,256	11,160
	Finance leases and hire purchase contracts	16,278	16,278
	Trade creditors	63,057	78,269
	Corporation tax	11,174	21,493
	Other taxes and social security	6,712	5,308
	Other creditors	59,077	51,865
	Accruals and deferred income	7,265	7,265
		£174,819	£191,638

	The notes on pages 5-9 form part of these financial statements

	page 8

	D J SUPERMARKET LTD
	NOTES TO THE ACCOUNTS (CONT.)
	FOR THE YEAR ENDED 31 MARCH 2025



7.	CREDITORS: AMOUNTS FALLING DUE AFTER ONE YEAR
		2025	2024
		£	£
	Bank loans and overdrafts	-	10,585
	Finance leases and hire purchase contracts	8,649	22,899
		£8,649	£33,484



	Analysis of borrowings:

	Due within five years:
	within 1 year
	bank	11,256	11,160
	leases	16,278	16,278
	within 2-5 years
	bank	-	10,585
	leases	8,649	22,899
		£36,183	£60,922

	The notes on pages 5-9 form part of these financial statements

	page 9