2024-04-01 SC592579 2025-03-31 SC592579 2024-04-01 2025-03-31 SC592579 2024-03-31 SC592579 2023-04-01 2024-03-31 SC592579 uk-core:WithinOneYear 2024-03-31 SC592579 uk-core:WithinOneYear 2025-03-31 SC592579 uk-core:AfterOneYear 2024-03-31 SC592579 uk-core:AfterOneYear 2025-03-31 SC592579 uk-core:RetainedEarningsAccumulatedLosses 2025-03-31 SC592579 uk-core:RetainedEarningsAccumulatedLosses 2024-03-31 SC592579 uk-bus:Director1 2024-04-01 2025-03-31 SC592579 uk-core:ComputerEquipment 2024-03-31 SC592579 uk-core:FurnitureFittings 2024-03-31 SC592579 uk-core:CommercialMotorVehicles 2024-03-31 SC592579 uk-core:PlantMachinery 2024-03-31 SC592579 uk-core:CommercialMotorVehicles 2025-03-31 SC592579 uk-core:FurnitureFittings 2025-03-31 SC592579 uk-core:ComputerEquipment 2025-03-31 SC592579 uk-core:PlantMachinery 2025-03-31 SC592579 uk-core:ComputerEquipment 2024-04-01 2025-03-31 SC592579 uk-core:FurnitureFittings 2024-04-01 2025-03-31 SC592579 uk-core:CommercialMotorVehicles 2024-04-01 2025-03-31 SC592579 uk-core:PlantMachinery 2024-04-01 2025-03-31 SC592579 uk-core:AfterOneYear uk-core:Secured 2025-03-31 SC592579 uk-core:AfterOneYear uk-core:Secured 2024-03-31 iso4217:GBP xbrli:pure SC592579 uk-bus:AuditExemptWithAccountantsReport 2024-04-01 2025-03-31 SC592579 uk-bus:FRS102 2024-04-01 2025-03-31 SC592579 uk-bus:FilletedAccounts 2024-04-01 2025-03-31 SC592579 uk-bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31
Shop Smart Superstore Ltd
Registered Number:SC592579
For the year ended 31 March 2025
Scotland
Unaudited Financial Statements
2
For the year ended 31 March 2025
Shop Smart Superstore Ltd
Contents Page
1
Statement of Financial Position
2 to 3
Notes to the Financial Statements
3
Registered Number :
SC592579
As at 31 March 2025
Shop Smart Superstore Ltd
Statement of Financial Position
£
£
2024
2025
Notes
Fixed assets
Property, plant and equipment
199,915
236,604
2
199,915
236,604
Current assets
Inventories
50,688
50,851
3
Trade and other receivables
4,479
-
4
85,138
Cash and cash equivalents
165,443
216,294
140,305
Trade and other payables: amounts falling due within one year
(15,294)
(22,495)
5
125,011
193,799
Net current assets
Total assets less current liabilities
393,714
361,615
Trade and other payables: amounts falling due after more than one
year
(165,633)
(154,312)
6
239,402
Net assets
195,982
Capital and reserves
Retained earnings
239,402
195,982
239,402
195,982
Shareholders' funds
For the year ended 31 March 2025 the company was entitled to exemption from audit 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:a) ensuring that the company keeps proper 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 Section 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.
In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.
The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
Mr Shahzad Anjum Director
These financial statements were approved and authorised for issue by the Board on 30 December 2025 and were signed by:
The notes form part of these financial statements
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4
For the year ended 31 March 2025
Shop Smart Superstore Ltd
Notes to the Financial Statements
Statutory Information
Shop Smart Superstore Ltd is a private limited company, limited by shares, domiciled in Scotland, registration number SC592579.
Registered address:
109-111 High Street
Tillicoultry
Scotland
FK13 6DS
The presentation currency is £ sterling.
1. Accounting policies
Basis of preparing the financial statements
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. The
financial statements have been prepared under the historical costs convention as modified by the revaluation of certain assets.
2. Property, plant and equipment
Total
Computer
Equipment
Furniture and
Fittings
Motor Vehicles
Plant and
Machinery
£
£
£
£
£
Cost or valuation
At 01 April 2024
296,011
6,787
268,794
7,995
12,435
At 31 March 2025
7,995
268,794
6,787
296,011
12,435
Provision for depreciation and impairment
At 01 April 2024
59,407
4,794
44,994
1,999
7,620
Charge for year
36,689
657
33,570
1,499
963
At 31 March 2025
96,096
5,451
78,564
3,498
8,583
At 31 March 2025
Net book value
3,852
4,497
190,230
1,336
199,915
At 31 March 2024
4,815
5,996
223,800
1,993
236,604
3. Inventories
2024
2025
£
£
Stocks
50,851
50,688
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5
For the year ended 31 March 2025
Shop Smart Superstore Ltd
Notes to the Financial Statements Continued
4. Trade and other receivables
2024
2025
£
£
Other debtors
-
4,479
5. Trade and other payables: amounts falling due within one year
2024
2025
£
£
Trade creditors
8,012
8,012
Taxation and social security
13,757
6,556
Other creditors
726
726
22,495
15,294
6. Trade and other payables: amounts falling due after more than one year
2024
2025
£
£
Bank loans and overdraft
149,536
160,857
Other creditors
4,776
4,776
154,312
165,633
7. Average number of persons employed
During the year the average number of employees was 15 (2024 : 16)
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