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REGISTERED NUMBER: 06059312 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MAY 2025

FOR

GREAT BARFORD STORES LIMITED

GREAT BARFORD STORES LIMITED (REGISTERED NUMBER: 06059312) |

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MAY 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 4 |

| GREAT BARFORD STORES LIMITED |

COMPANY INFORMATION

FOR THE YEAR ENDED 31 MAY 2025

| DIRECTORS: | S Webster

| L Jones

| K G Knipe

| SECRETARY: | S Webster

| REGISTERED OFFICE: | 8-10 High Street

| Great Barford

| Bedford

| Bedfordshire

| MK44 3LB

| REGISTERED NUMBER: | 06059312 (England and Wales)

| ACCOUNTANTS: | Baker Noel

| Cheribourne House

| 45A Station Road

| Willington

| Bedford

| Bedfordshire

| MK44 3QL

GREAT BARFORD STORES LIMITED (REGISTERED NUMBER: 06059312) |

BALANCE SHEET

31 MAY 2025

| 31.5.25 | 31.5.24 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Intangible assets | 4 | 88,200 |  | 100,800 |  |

Tangible assets | 5 | 343,911 |  | 352,087 |  |

432,111 |  | 452,887 |  |

CURRENT ASSETS

Stocks | 32,243 |  | 40,651 |  |

Debtors | 6 | 570 |  | 563 |  |

Cash at bank and in hand | 1,075 |  | 2,398 |  |

33,888 |  | 43,612 |  |

CREDITORS

Amounts falling due within one year | 7 | 162,298 |  | 132,823 |  |

NET CURRENT LIABILITIES | (128,410 | ) | (89,211 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | 303,701 |  | 363,676 |  |

CREDITORS

Amounts falling due after more than one year | 8 | (97,250 | ) | (137,070 | ) |

PROVISIONS FOR LIABILITIES | (23,773 | ) | (23,773 | ) |

NET ASSETS | 182,678 |  | 202,833 |  |

CAPITAL AND RESERVES

Called up share capital | 100 |  | 100 |  |

Revaluation reserve | 10 | 160,116 |  | 162,024 |  |

Retained earnings | 22,462 |  | 40,709 |  |

SHAREHOLDERS' FUNDS | 182,678 |  | 202,833 |  |

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

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

GREAT BARFORD STORES LIMITED (REGISTERED NUMBER: 06059312) |

BALANCE SHEET - continued

31 MAY 2025

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 5 January 2026 and were signed on its behalf by:

S Webster - Director

K G Knipe - Director

GREAT BARFORD STORES LIMITED (REGISTERED NUMBER: 06059312) |

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MAY 2025

1. | STATUTORY INFORMATION

| Great Barford 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 as modified by the revaluation of certain assets.

| 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 2007, is being amortised evenly over its estimated useful life of twenty 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 each asset over its estimated useful life.

| Land and buildings | - | 1 % on revalued amount

| Plant and machinery etc | - | 20% on cost

| On transition to FRS102 section 1A, the company has taken advantage of the transitional relief to show the revalued amounts at deemed cost.

| The excess depreciation on the revalued amount is transferred from the profit and loss to the revaluation reserve over the remaining life of the asset.

| 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 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.

GREAT BARFORD STORES LIMITED (REGISTERED NUMBER: 06059312) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 MAY 2025

3. | EMPLOYEES AND DIRECTORS

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

4. | INTANGIBLE FIXED ASSETS

| Goodwill

£ |

| COST

| At 1 June 2024

| and 31 May 2025 | 315,000 |  |

| AMORTISATION

| At 1 June 2024 | 214,200 |  |

| Charge for year | 12,600 |  |

| At 31 May 2025 | 226,800 |  |

| NET BOOK VALUE

| At 31 May 2025 | 88,200 |  |

| At 31 May 2024 | 100,800 |  |

5. | TANGIBLE FIXED ASSETS

| Plant and |

| Land and |  | machinery |

| buildings |  | etc |  | Totals

£ | £ | £ |

| COST OR VALUATION

| At 1 June 2024 | 400,000 |  | 78,459 |  | 478,459 |  |

| Additions | - |  | 709 |  | 709 |  |

| At 31 May 2025 | 400,000 |  | 79,168 |  | 479,168 |  |

| DEPRECIATION

| At 1 June 2024 | 56,000 |  | 70,372 |  | 126,372 |  |

| Charge for year | 4,000 |  | 4,885 |  | 8,885 |  |

| At 31 May 2025 | 60,000 |  | 75,257 |  | 135,257 |  |

| NET BOOK VALUE

| At 31 May 2025 | 340,000 |  | 3,911 |  | 343,911 |  |

| At 31 May 2024 | 344,000 |  | 8,087 |  | 352,087 |  |

| Cost or valuation at 31 May 2025 is represented by:

| Plant and |

| Land and |  | machinery |

| buildings |  | etc |  | Totals

£ | £ | £ |

| Valuation in 2010 | 190,763 |  | - |  | 190,763 |  |

| Cost | 209,237 |  | 79,168 |  | 288,405 |  |

400,000 |  | 79,168 |  | 479,168 |  |

GREAT BARFORD STORES LIMITED (REGISTERED NUMBER: 06059312) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 MAY 2025

5. | TANGIBLE FIXED ASSETS - continued

| If land and buildings had not been revalued they would have been included at the following historical cost:

| 31.5.25 |  | 31.5.24

£ | £ |

| Cost | 209,237 |  | 209,237 |  |

| Aggregate depreciation | 50,505 |  | 48,619 |  |

| Land and buildings were valued on an open market basis on 4 October 2010 by Pinders .

6. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 31.5.25 |  | 31.5.24

£ | £ |

| Other debtors | 570 |  | 563 |  |

7. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 31.5.25 |  | 31.5.24

£ | £ |

| Bank loans and overdrafts | 40,500 |  | 40,500 |  |

| Trade creditors | 25,494 |  | 26,042 |  |

| Taxation and social security | 16,882 |  | 22,588 |  |

| Other creditors | 79,422 |  | 43,693 |  |

162,298 |  | 132,823 |  |

8. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

| 31.5.25 |  | 31.5.24

£ | £ |

| Bank loans | 97,250 |  | 137,070 |  |

| Amounts falling due in more than five years:

| Repayable by instalments

| Bank loans more 5 yr by instal | 40,132 |  | 43,390 |  |

9. | SECURED DEBTS

| The following secured debts are included within creditors:

| 31.5.25 |  | 31.5.24

£ | £ |

| Bank loans | 137,750 |  | 177,570 |  |

| The bank loan is secured on the property.

GREAT BARFORD STORES LIMITED (REGISTERED NUMBER: 06059312) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 MAY 2025

10. | RESERVES

| Revaluation

| reserve

£ |

| At 1 June 2024 | 162,024 |  |

| Transfer between reserves | (1,908 | ) |

| At 31 May 2025 | 160,116 |  |