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2025-06-30 09968163 core:IntangibleAssetsOtherThanGoodwill 2024-07-01 2025-06-30 09968163 dpl:GroupUndertakings 2024-07-01 2025-06-30 09968163 dpl:ParticipatingInterests 2024-07-01 2025-06-30 09968163 dpl:GroupUndertakings core:ListedExchangeTraded 2024-07-01 2025-06-30 09968163 core:ListedExchangeTraded 2024-07-01 2025-06-30 09968163 dpl:GroupUndertakings core:UnlistedNon-exchangeTraded 2024-07-01 2025-06-30 09968163 core:UnlistedNon-exchangeTraded 2024-07-01 2025-06-30 09968163 dpl:CostSales 2023-07-01 2024-06-30 09968163 dpl:DistributionCosts 2023-07-01 2024-06-30 09968163 core:LandBuildings 2023-07-01 2024-06-30 09968163 core:PlantMachinery 2023-07-01 2024-06-30 09968163 core:Vehicles 2023-07-01 2024-06-30 09968163 core:FurnitureFittings 2023-07-01 2024-06-30 09968163 core:OfficeEquipment 2023-07-01 2024-06-30 09968163 dpl:AdministrativeExpenses 2023-07-01 2024-06-30 09968163 core:NetGoodwill 2023-07-01 2024-06-30 09968163 core:IntangibleAssetsOtherThanGoodwill 2023-07-01 2024-06-30 09968163 dpl:GroupUndertakings 2023-07-01 2024-06-30 09968163 dpl:ParticipatingInterests 2023-07-01 2024-06-30 09968163 dpl:GroupUndertakings core:ListedExchangeTraded 2023-07-01 2024-06-30 09968163 core:ListedExchangeTraded 2023-07-01 2024-06-30 09968163 dpl:GroupUndertakings core:UnlistedNon-exchangeTraded 2023-07-01 2024-06-30 09968163 core:UnlistedNon-exchangeTraded 2023-07-01 2024-06-30 09968163 core:NetGoodwill 2025-06-30 09968163 core:IntangibleAssetsOtherThanGoodwill 2025-06-30 09968163 core:LandBuildings 2025-06-30 09968163 core:PlantMachinery 2025-06-30 09968163 core:Vehicles 2025-06-30 09968163 core:FurnitureFittings 2025-06-30 09968163 core:OfficeEquipment 2025-06-30 09968163 core:AfterOneYear 2025-06-30 09968163 core:WithinOneYear 2025-06-30 09968163 core:ListedExchangeTraded 2025-06-30 09968163 core:UnlistedNon-exchangeTraded 2025-06-30 09968163 core:ShareCapital 2025-06-30 09968163 core:SharePremium 2025-06-30 09968163 core:RevaluationReserve 2025-06-30 09968163 core:OtherReservesSubtotal 2025-06-30 09968163 core:RetainedEarningsAccumulatedLosses 2025-06-30 09968163 core:NetGoodwill 2024-06-30 09968163 core:IntangibleAssetsOtherThanGoodwill 2024-06-30 09968163 core:LandBuildings 2024-06-30 09968163 core:PlantMachinery 2024-06-30 09968163 core:Vehicles 2024-06-30 09968163 core:FurnitureFittings 2024-06-30 09968163 core:OfficeEquipment 2024-06-30 09968163 core:AfterOneYear 2024-06-30 09968163 core:WithinOneYear 2024-06-30 09968163 core:ListedExchangeTraded 2024-06-30 09968163 core:UnlistedNon-exchangeTraded 2024-06-30 09968163 core:ShareCapital 2024-06-30 09968163 core:SharePremium 2024-06-30 09968163 core:RevaluationReserve 2024-06-30 09968163 core:OtherReservesSubtotal 2024-06-30 09968163 core:RetainedEarningsAccumulatedLosses 2024-06-30 09968163 core:NetGoodwill 2023-06-30 09968163 core:IntangibleAssetsOtherThanGoodwill 2023-06-30 09968163 core:LandBuildings 2023-06-30 09968163 core:PlantMachinery 2023-06-30 09968163 core:Vehicles 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Tamerton Village Stores Ltd

Registered Number
09968163
(England and Wales)

Unaudited Financial Statements for the Year ended
30 June 2025

Tamerton Village Stores Ltd
Company Information
for the year from 1 July 2024 to 30 June 2025

Directors | Mrs D Butler
| Mr P Butler

Company Secretary | Mrs D Butler

Registered Address | The Post Office Fore Street
| Tamerton Foliot
| Plymouth
| PL5 4NA

Registered Number | 09968163 (England and Wales)

Tamerton Village Stores Ltd
Statement of Financial Position
30 June 2025

| Notes | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
Fixed assets |  |  |  |  |  |  |  |
Tangible assets | 4 |  |  | 12,715 |  |  |  | 17,078
|  |  |  | 12,715 |  |  |  | 17,078
Current assets |  |  |  |  |  |  |  |
Stocks | 5 | 25,000 |  |  |  | 25,000 |  |
Debtors | 6 | 2,628 |  |  |  | 1,661 |  |
Cash at bank and on hand |  | 83,563 |  |  |  | 96,245 |  |
|  | 111,191 |  |  |  | 122,906 |  |
Creditors amounts falling due within one year | 7 | (24,716) |  |  |  | (19,733) |  |
Net current assets (liabilities) |  |  |  | 86,475 |  |  |  | 103,173
Total assets less current liabilities |  |  |  | 99,190 |  |  |  | 120,251
Creditors amounts falling due after one year | 8 |  |  | (12,500) |  |  |  | (22,620)
Provisions for liabilities | 9 |  |  | (2,128) |  |  |  | (2,894)
Net assets |  |  |  | 84,562 |  |  |  | 94,737
Capital and reserves |  |  |  |  |  |  |  |
Called up share capital |  |  |  | 100 |  |  |  | 100
Profit and loss account |  |  |  | 84,462 |  |  |  | 94,637
Shareholders' funds |  |  |  | 84,562 |  |  |  | 94,737

- The company was entitled to exemption from audit for this reporting period under section 477 of the Companies Act 2006 relating to small companies.
- The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
- The Directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
- These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
- The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 16 January 2026, and are signed on its behalf by:
Mr P Butler Director Registered Company No. 09968163

Tamerton Village Stores Ltd
Notes to the Financial Statements
for the year ended 30 June 2025

1. | Accounting policies
--- | ---

| Statutory information
--- | ---
| The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

| Statement of compliance
--- | ---
| These financial statements have been prepared in compliance with the provisions of FRS 102, Section 1A, 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and with the Companies Act 2006.

| Basis of preparation
--- | ---
| The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

| Functional and presentation currency
--- | ---
| The financial statements are prepared in sterling, which is the functional currency of the entity.

| Revenue from sale of goods
--- | ---
| Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.

| Employee benefits
--- | ---
| Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.

| Current taxation
--- | ---
| Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income. The taxation expense represents the current tax recognised in the reporting period. Tax is recognised in the statement of comprehensive income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. In this case, tax is recognised in other comprehensive income or directly in capital and reserves, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

| Deferred tax
--- | ---
| Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.

| Intangible assets
--- | ---
| Intangible assets are stated at cost less accumulated amortisation and accumulated impairment losses. The assets are reviewed for impairment if the above factors indicate that the carrying amount may be impaired. Amortisation is included in 'administrative expenses' in the profit and loss account.

| Tangible fixed assets and depreciation
--- | ---
| Tangible assets are initially recorded at cost, and are subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in capital and reserves, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in capital and reserves in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in capital and reserves in respect of that asset, the excess shall be recognised in profit or loss. Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life. If there is an indication that there has been a significant change in depreciation rate, useful life or residual value of tangible assets, the depreciation is revised prospectively to reflect the new estimates.

|  | Reducing balance (%)
| Fixtures and fittings | 804
| Vehicles | 3,434

| Stocks and work in progress
--- | ---
| Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stocks to their present location and condition. Work in progress is valued using the percentage of completion method and values are calculated using the lower of cost and estimated selling price less costs to complete and sell. When stocks are sold, the carrying amount of those stocks is recognised as an expense within cost of sales. This takes place in the same period that the associated revenue is recognised.

| Trade and other creditors
--- | ---
| Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

2. | Average number of employees
--- | ---

|  | 2025 |  | 2024
| Average number of employees during the year | 10 |  | 9

3. | Intangible assets
--- | ---

|  | Other |  | Total
--- | --- | --- | --- | ---
|  | £ |  | £
| Cost or valuation
| At 01 July 24 | 50,000 |  | 50,000
| Disposals | (50,000) |  | (50,000)
| Amortisation and impairment
| At 01 July 24 | 50,000 |  | 50,000
| On disposals | (50,000) |  | (50,000)
| Net book value
| At 30 June 25 | - |  | -
| At 30 June 24 | - |  | -

4. | Tangible fixed assets
--- | ---

|  | Vehicles |  | Fixtures & fittings |  | Total
--- | --- | --- | --- | --- | --- | ---
|  | £ |  | £ |  | £
| Cost or valuation
| At 01 July 24 | 36,995 |  | 15,796 |  | 52,791
| Disposals | - |  | (1,295) |  | (1,295)
| At 30 June 25 | 36,995 |  | 14,501 |  | 51,496
| Depreciation and impairment
| At 01 July 24 | 23,258 |  | 12,455 |  | 35,713
| Charge for year | 3,434 |  | 804 |  | 4,238
| On disposals | - |  | (1,170) |  | (1,170)
| At 30 June 25 | 26,692 |  | 12,089 |  | 38,781
| Net book value
| At 30 June 25 | 10,303 |  | 2,412 |  | 12,715
| At 30 June 24 | 13,737 |  | 3,341 |  | 17,078

5. | Stocks
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Finished goods | 25,000 |  | 25,000
| Total | 25,000 |  | 25,000

6. | Debtors: amounts due within one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Other debtors | 2,487 |  | 1,500
| Prepayments and accrued income | 141 |  | 161
| Total | 2,628 |  | 1,661

7. | Creditors: amounts due within one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade creditors / trade payables | 2,802 |  | 4,106
| Taxation and social security | 12,963 |  | 13,061
| Other creditors | 1,325 |  | 1,091
| Accrued liabilities and deferred income | 7,626 |  | 1,475
| Total | 24,716 |  | 19,733

8. | Creditors: amounts due after one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Bank borrowings and overdrafts | 12,500 |  | 22,620
| Total | 12,500 |  | 22,620

9. | Provisions for liabilities
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Net deferred tax liability (asset) | 2,128 |  | 2,894
| Total | 2,128 |  | 2,894