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Registered Number: 05699227
England and Wales
THE VILLAGE SHOP UPPER DICKER LTD
Abridged Accounts
Period of accounts Start date: 01 August 2024 End date: 31 July 2025

The Village Shop Upper Dicker Ltd Contents Page For the year ended 31 July 2025
Accountants' report | 1
Statement of financial position | 2
Notes to the financial statements | 3

The Village Shop Upper Dicker Ltd Accountants' Report For the year ended 31 July 2025
In accordance with the engagement letter, and in order to assist you to fulfil your duties under the Companies Act 2006, we have compiled the financial statements of the company which comprise the Profit and Loss Account the Balance Sheet and the related notes from the accounting records and information and explanations you have given to us. This report is made to the Company's Board of Directors, as a body, in accordance with the terms of our engagement. Our work has been undertaken so that we might compile the financial statements that we have been engaged to compile, report to the Company's Board of Directors that we have done so, and state those matters that we have agreed to state to them in this report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the Company and the Company's Board of Directors, as a body, for our work or for this report. We have carried out this engagement in accordance with technical guidance issued by the Association of International Accountants and have complied with the ethical guidance laid down by the Institute relating to members undertaking the compilation of financial statements. You have acknowledged on the balance sheet as at year ended 31 July 2025 your duty to ensure that the company has kept proper accounting records and to prepare financial statements that give a true and fair view under the Companies Act 2006. You consider that the company is exempt from the statutory requirement for an audit for the year. We have not been instructed to carry out an audit of the financial statements. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements .................................................... Josh Botham Tax & Accounting Services Ltd Archer House Britland Estate Northbourne Road Eastbourne East Sussex BN22 8PW 09 February 2026 1

The Village Shop Upper Dicker Ltd Statement of Financial Position As at 31 July 2025
| Notes | 2025 £ |  | 2024 £
--- | --- | --- | --- | ---
Fixed assets |  |  |
Tangible fixed assets | 5 | 97,569 |  | 99,787
|  | 97,569 |  | 99,787
Current assets |  |  |
Stocks |  | 15,583 |  | 14,210
Debtors: amounts falling due within one year |  | 3,861 |  | 1,478
Cash at bank and in hand |  | 55,294 |  | 33,984
|  | 74,738 |  | 49,672
Creditors: amount falling due within one year |  | (141,571) |  | (104,628)
Net current assets |  | (66,833) |  | (54,956)
Total assets less current liabilities |  | 30,736 |  | 44,831
Creditors: amount falling due after more than one year |  | 0 |  | (17,895)
Provisions for liabilities |  | (381) |  | (381)
Net assets |  | 30,355 |  | 26,555
Capital and reserves |  |  |
Called up share capital | 6 | 20 |  | 20
Profit and loss account |  | 30,335 |  | 26,535
Shareholders' funds |  | 30,355 |  | 26,555
For the year ended 31 July 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. Directors' responsibilities: The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These 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 to the Registrar of Companies. The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A). The financial statements were approved by the board of directors on 09 February 2026 and were signed on its behalf by:
------------------------------- Therese Flower Director
2

The Village Shop Upper Dicker Ltd Notes to the Abridged Financial Statements For the year ended 31 July 2025
General Information The Village Shop Upper Dicker Ltd is a private company, limited by shares, registered in England and Wales, registration number 05699227, registration address The Village Shop, Coldharbour Road, Upper Dicker, Hailsham, East Sussex, BN27 3QE. The presentation currency is £ sterling.
1. | Accounting policies Significant accounting policies Statement of compliance These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006. Basis of preparation The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies. The financial statements are prepared in sterling which is the functional currency of the company. Turnover Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts. Taxation Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date. Current and deferred tax assets and liabilities are not discounted Dividends Proposed dividends are only included as liabilities in the statement of financial position when their payment has been approved by the shareholders prior to the statement of financial position date. Goodwill Acquired goodwill is stated at cost less amortisation. Amortisation is calculated on a straight line basis over the estimated expected useful economic life of the goodwill of 4 years. Tangible fixed assets Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Land and Buildings | 0 Straight Line
Plant and Machinery | 25 Straight Line
Fixtures and Fittings | 25 Straight Line
Stocks Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Provisions Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.
2. | Directors' Emoluments
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Administrative Expenses
Directors Salaries | 17,522 |  | 25,053
| 17,522 |  | 25,053
During the year, no retirement benefits were accruing to the director (previous year nil) in respect of money purchase schemes. The highest paid director earned emoluments of £25,053 during the year.
3. | Average number of employees Average number of employees during the year was 6 (2024 : 6).
4. | Intangible fixed assets
Cost | Goodwill - this has now been fully amortised |  | Total
| £ |  | £
At 01 August 2024 | 10,000 |  | 10,000
Additions | - |  | -
Disposals | - |  | -
At 31 July 2025 | 10,000 |  | 10,000
Amortisation
At 01 August 2024 | 10,000 |  | 10,000
Charge for year | - |  | -
On disposals | - |  | -
At 31 July 2025 | 10,000 |  | 10,000
Net book values
At 31 July 2025 | - |  | -
At 31 July 2024 | - |  | -
5. | Tangible fixed assets
Cost or valuation | Land and Buildings |  | Plant and Machinery |  | Fixtures and Fittings |  | Total
| £ |  | £ |  | £ |  | £
At 01 August 2024 | 93,596 |  | 43,779 |  | 15,161 |  | 152,536
Additions | - |  | - |  | - |  | -
Disposals | - |  | - |  | - |  | -
At 31 July 2025 | 93,596 |  | 43,779 |  | 15,161 |  | 152,536
Depreciation
At 01 August 2024 | - |  | 40,631 |  | 12,118 |  | 52,749
Charge for year | - |  | 778 |  | 1,440 |  | 2,218
On disposals | - |  | - |  | - |  | -
At 31 July 2025 | - |  | 41,409 |  | 13,558 |  | 54,967
Net book values
Closing balance as at 31 July 2025 | 93,596 |  | 2,370 |  | 1,603 |  | 97,569
Opening balance as at 01 August 2024 | 93,596 |  | 3,148 |  | 3,043 |  | 99,787
6. | Share Capital Authorised 1,000 Class A shares of £1.00 each
Allotted, called up and fully paid | 2025 £ |  | 2024 £
--- | --- | --- | ---
20 Class A shares of £1.00 each | 20 |  | 20
| 20 |  | 20
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