IRIS Accounts Production v25.4.12.37 10470829 Board of Directors 1.1.25 31.12.25 31.12.25 0 0 false true false false true false Fair value model Ordinary B 1.00000 Ordinary A 1.00000 Ordinary C 1.00000 Ordinary D 1.00000 iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh 10470829 2024-12-31 10470829 2025-12-31 10470829 2025-01-01 2025-12-31 10470829 2023-12-31 10470829 2024-01-01 2024-12-31 10470829 2024-12-31 10470829 ns15:EnglandWales 2025-01-01 2025-12-31 10470829 ns14:PoundSterling 2025-01-01 2025-12-31 10470829 ns10:Director1 2025-01-01 2025-12-31 10470829 ns10:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 10470829 ns10:SmallEntities 2025-01-01 2025-12-31 10470829 ns10:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 10470829 ns10:SmallCompaniesRegimeForDirectorsReport 2025-01-01 2025-12-31 10470829 ns10:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 10470829 ns10:FullAccounts 2025-01-01 2025-12-31 10470829 ns10:OrdinaryShareClass1 2025-01-01 2025-12-31 10470829 ns10:OrdinaryShareClass2 2025-01-01 2025-12-31 10470829 ns10:OrdinaryShareClass3 2025-01-01 2025-12-31 10470829 ns10:OrdinaryShareClass4 2025-01-01 2025-12-31 10470829 ns10:Director2 2025-01-01 2025-12-31 10470829 ns10:RegisteredOffice 2025-01-01 2025-12-31 10470829 ns5:CurrentFinancialInstruments 2025-12-31 10470829 ns5:CurrentFinancialInstruments 2024-12-31 10470829 ns5:Non-currentFinancialInstruments 2025-12-31 10470829 ns5:Non-currentFinancialInstruments 2024-12-31 10470829 ns5:ShareCapital 2025-12-31 10470829 ns5:ShareCapital 2024-12-31 10470829 ns5:FurtherSpecificReserve3ComponentTotalEquity 2025-12-31 10470829 ns5:FurtherSpecificReserve3ComponentTotalEquity 2024-12-31 10470829 ns5:RetainedEarningsAccumulatedLosses 2025-12-31 10470829 ns5:RetainedEarningsAccumulatedLosses 2024-12-31 10470829 ns5:CostValuation 2024-12-31 10470829 ns5:CostValuation ns5:UnlistedNon-exchangeTraded 2024-12-31 10470829 ns5:RevaluationsIncreaseDecreaseInInvestments 2025-12-31 10470829 ns5:RevaluationsIncreaseDecreaseInInvestments ns5:UnlistedNon-exchangeTraded 2025-12-31 10470829 ns5:CostValuation 2025-12-31 10470829 ns5:CostValuation ns5:UnlistedNon-exchangeTraded 2025-12-31 10470829 ns5:UnlistedNon-exchangeTraded 2025-12-31 10470829 ns5:UnlistedNon-exchangeTraded 2024-12-31 10470829 ns5:Non-currentFinancialInstruments ns5:BetweenOneTwoYears 2025-12-31 10470829 ns5:Non-currentFinancialInstruments ns5:BetweenOneTwoYears 2024-12-31 10470829 ns5:Non-currentFinancialInstruments ns5:BetweenTwoFiveYears 2025-12-31 10470829 ns5:Non-currentFinancialInstruments ns5:BetweenTwoFiveYears 2024-12-31 10470829 ns5:MoreThanFiveYears ns5:Non-currentFinancialInstruments 2025-12-31 10470829 ns5:MoreThanFiveYears ns5:Non-currentFinancialInstruments 2024-12-31 10470829 ns10:OrdinaryShareClass1 2025-12-31 10470829 ns10:OrdinaryShareClass2 2025-12-31 10470829 ns10:OrdinaryShareClass3 2025-12-31 10470829 ns10:OrdinaryShareClass4 2025-12-31 10470829 ns5:RetainedEarningsAccumulatedLosses 2024-12-31 10470829 ns5:FurtherSpecificReserve3ComponentTotalEquity 2024-12-31 10470829 ns5:RetainedEarningsAccumulatedLosses 2025-01-01 2025-12-31

REGISTERED NUMBER: 10470829 (England and Wales)

FOOD STORE (HOLDINGS) LIMITED

Unaudited Financial Statements for the Year Ended 31 December 2025

FOOD STORE (HOLDINGS) LIMITED (REGISTERED NUMBER: 10470829) |

Contents of the Financial Statements

for the Year Ended 31 December 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 4 |

| FOOD STORE (HOLDINGS) LIMITED |

Company Information

for the Year Ended 31 December 2025

| DIRECTORS: | R Busst

| Mrs J A Busst

| REGISTERED OFFICE: | 59-61 Charlotte Street

| St Pauls Square

| Birmingham

| West Midlands

| B3 1PX

| REGISTERED NUMBER: | 10470829 (England and Wales)

| ACCOUNTANTS: | Michael Dufty Partnership Limited

| 59-61 Charlotte Street

| St Pauls Square

| Birmingham

| West Midlands

| B3 1PX

FOOD STORE (HOLDINGS) LIMITED (REGISTERED NUMBER: 10470829) |

Balance Sheet

31 December 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Investments | 4 | 58,740 |  | 587 |  |

Investment property | 5 | 1,950,000 |  | 1,754,164 |  |

2,008,740 |  | 1,754,751 |  |

CURRENT ASSETS

Cash at bank and in hand | 67,081 |  | 76,773 |  |

CREDITORS

Amounts falling due within one year | 6 | 301,480 |  | 83,770 |  |

NET CURRENT LIABILITIES | (234,399 | ) | (6,997 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | 1,774,341 |  | 1,747,754 |  |

CREDITORS

Amounts falling due after more than one year | 7 | (999,360 | ) | (1,100,306 | ) |

PROVISIONS FOR LIABILITIES | (48,959 | ) | - |  |

NET ASSETS | 726,022 |  | 647,448 |  |

CAPITAL AND RESERVES

Called up share capital | 9 | 1,000 |  | 1,000 |  |

Fair value reserve | 10 | 146,877 |  | - |  |

Retained earnings | 10 | 578,145 |  | 646,448 |  |

SHAREHOLDERS' FUNDS | 726,022 |  | 647,448 |  |

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

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

FOOD STORE (HOLDINGS) LIMITED (REGISTERED NUMBER: 10470829) |

Balance Sheet - continued

31 December 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 23 February 2026 and were signed on its behalf by:

R Busst - Director

FOOD STORE (HOLDINGS) LIMITED (REGISTERED NUMBER: 10470829) |

Notes to the Financial Statements

for the Year Ended 31 December 2025

1. | STATUTORY INFORMATION

| Food Store (Holdings) 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.

| The presentation currency of the financial statements is the Pound Sterling (£).

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.

| Preparation of consolidated financial statements

| The financial statements contain information about Food Store (Holdings) Limited as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements.

| Related party exemption

| The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

| Investments in subsidiaries

| Investments in subsidiary undertakings are recognised at cost.

| Investment property

| Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

| 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 or deferred taxation assets and liabilities are not discounted.

| 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.

| Investments

| Other fixed asset investments are included at fair value.

FOOD STORE (HOLDINGS) LIMITED (REGISTERED NUMBER: 10470829) |

Notes to the Financial Statements - continued

for the Year Ended 31 December 2025

3. | EMPLOYEES AND DIRECTORS

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

4. | FIXED ASSET INVESTMENTS

| Shares in |

| group |  | Unlisted |

| undertakings |  | investments |  | Totals

£ | £ | £ |

| COST OR VALUATION

| At 1 January 2025 | 2 |  | 585 |  | 587 |  |

| Revaluations | - |  | 58,153 |  | 58,153 |  |

| At 31 December 2025 | 2 |  | 58,738 |  | 58,740 |  |

| NET BOOK VALUE

| At 31 December 2025 | 2 |  | 58,738 |  | 58,740 |  |

| At 31 December 2024 | 2 |  | 585 |  | 587 |  |

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

| Shares in |

| group |  | Unlisted |

| undertakings |  | investments |  | Totals

£ | £ | £ |

| Valuation in 2019 | - |  | 32,116 |  | 32,116 |  |

| Valuation in 2020 | - |  | 8,805 |  | 8,805 |  |

| Valuation in 2021 | - |  | 35,018 |  | 35,018 |  |

| Valuation in 2022 | - |  | 114,522 |  | 114,522 |  |

| Valuation in 2023 | - |  | (189,926 | ) | (189,926 | ) |

| Valuation in 2024 | - |  | 50 |  | 50 |  |

| Valuation in 2025 | - |  | 58,153 |  | 58,153 |  |

| Cost | 2 |  | - |  | 2 |  |

2 |  | 58,738 |  | 58,740 |  |

5. | INVESTMENT PROPERTY

| Total

£ |

| FAIR VALUE

| At 1 January 2025 | 1,754,164 |  |

| Revaluations | 195,836 |  |

| At 31 December 2025 | 1,950,000 |  |

| NET BOOK VALUE

| At 31 December 2025 | 1,950,000 |  |

| At 31 December 2024 | 1,754,164 |  |

FOOD STORE (HOLDINGS) LIMITED (REGISTERED NUMBER: 10470829) |

Notes to the Financial Statements - continued

for the Year Ended 31 December 2025

5. | INVESTMENT PROPERTY - continued

| Fair value at 31 December 2025 is represented by:

£ |

| Valuation in 2025 | 195,836 |  |

| Cost | 1,754,164 |  |

1,950,000 |  |

| If investment property had not been revalued it would have been included at the following historical cost:

2025 | 2024 |

£ | £ |

| Cost | 1,754,164 |  | - |  |

| investment property was valued on an open market basis on 31 December 2025 by the directors .

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

2025 | 2024 |

£ | £ |

| Bank loans and overdrafts | 48,140 |  | 1,175 |  |

| Amounts owed to group undertakings | 235,243 |  | 69,929 |  |

| Social security and other taxes | 18,044 |  | 12,632 |  |

| Other creditors | 53 |  | 34 |  |

301,480 |  | 83,770 |  |

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

2025 | 2024 |

£ | £ |

| Bank loans - 1-2 years | 48,140 |  | 48,140 |  |

| Bank loans - 2-5 years | 144,420 |  | 144,420 |  |

| Bank loans more 5 yr by instal | 806,800 |  | 907,746 |  |

999,360 |  | 1,100,306 |  |

| Amounts falling due in more than five years:

| Repayable by instalments

| Bank loans more 5 yr by instal | 806,800 |  | 907,746 |  |

8. | SECURED DEBTS

| The following secured debts are included within creditors:

2025 | 2024 |

£ | £ |

| Bank loan | 1,047,500 |  | 1,101,481 |  |

| The bank loan is secured on the company's freehold property.

FOOD STORE (HOLDINGS) LIMITED (REGISTERED NUMBER: 10470829) |

Notes to the Financial Statements - continued

for the Year Ended 31 December 2025

9. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 2025 | 2024 |

| value: | £ | £ |

| 450 | Ordinary B | £1 | 450 |  | 450 |  |

| 450 | Ordinary A | £1 | 450 |  | 450 |  |

| 50 | Ordinary C | £1 | 50 |  | 50 |  |

| 50 | Ordinary D | £1 | 50 |  | 50 |  |

1,000 |  | 1,000 |  |

10. | RESERVES

| Fair |

| Retained |  | value |

| earnings |  | reserve |  | Totals

£ | £ | £ |

| At 1 January 2025 | 646,448 |  | - |  | 646,448 |  |

| Profit for the year | 308,109 |  | 308,109 |  |

| Dividends | (229,535 | ) | (229,535 | ) |

| Fair value transfer | (146,877 | ) | 146,877 |  | - |  |

| At 31 December 2025 | 578,145 |  | 146,877 |  | 725,022 |  |