Company Registration No. 09778393 (England and Wales)
ETTINGTON VILLAGE STORE LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED
31 DECEMBER 2025
PAGES FOR FILING WITH REGISTRAR
Celixir House
Stratford Business & Technology Park
Innovation Way, Banbury Road
Stratford-upon-Avon
Warwickshire
United Kingdom
CV37 7GZ
ETTINGTON VILLAGE STORE LIMITED
CONTENTS
Page
Company information
Balance sheet
1 - 2
Notes to the financial statements
3 - 8
ETTINGTON VILLAGE STORE LIMITED
BALANCE SHEET
AS AT
31 DECEMBER 2025
31 December 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Intangible assets
3
-
0
15,000
Tangible assets
4
130,411
133,979
130,411
148,979
Current assets
Stocks
31,350
27,820
Debtors
5
1,996
1,988
Cash at bank and in hand
162,893
111,361
196,239
141,169
Creditors: amounts falling due within one year
6
(79,429)
(60,648)
Net current assets
116,810
80,521
Total assets less current liabilities
247,221
229,500
Creditors: amounts falling due after more than one year
7
-
0
(8,176)
Provisions for liabilities
(15,453)
(15,940)
Net assets
231,768
205,384
Capital and reserves
Called up share capital
100
100
Profit and loss reserves
231,668
205,284
Total equity
231,768
205,384
ETTINGTON VILLAGE STORE LIMITED
BALANCE SHEET (CONTINUED)
AS AT
31 DECEMBER 2025
31 December 2025
- 2 -

The director of the company has elected not to include a copy of the profit and loss account within the financial statements.true

For the financial year ended 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

T he members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved and signed by the director and authorised for issue on 13 March 2026
Mr A Nardone
Director
Company registration number 09778393 (England and Wales)
ETTINGTON VILLAGE STORE LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
- 3 -
1
Accounting policies
Company information

Ettington Village Store Limited is a private company limited by shares incorporated in England and Wales. The registered office is 29 Banbury Road, Ettington, Stratford upon Avon, Warwickshire, England, CV37 7SN.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention, [modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value]. The principal accounting policies adopted are set out below.

1.2
Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

When cash inflows are deferred and represent a financing arrangement, the fair value of the consideration is the present value of the future receipts. The difference between the fair value of the consideration and the nominal amount received is recognised as interest income.

1.3
Intangible fixed assets - goodwill

Goodwill represents the excess of the cost of acquisition of unincorporated businesses over the fair value of net assets acquired. It is initially recognised as an asset at cost and is subsequently measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is considered to have a finite useful life and is amortised on a systematic basis over its expected life.

For the purposes of impairment testing, goodwill is allocated to the cash-generating units expected to benefit from the acquisition. Cash-generating units to which goodwill has been allocated are tested for impairment at least annually, or more frequently when there is an indication that the unit may be impaired. If the recoverable amount of the cash-generating unit is less than the carrying amount of the unit, the impairment loss is allocated first to reduce the carrying amount of any goodwill allocated to the unit and then to the other assets of the unit pro-rata on the basis of the carrying amount of each asset in the unit.

ETTINGTON VILLAGE STORE LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
1
Accounting policies
(Continued)
- 4 -
1.4
Intangible fixed assets other than goodwill

Intangible assets acquired separately from a business are recognised at cost and are subsequently measured at cost less accumulated amortisation and accumulated impairment losses.

Intangible assets acquired on business combinations are recognised separately from goodwill at the acquisition date where it is probable that the expected future economic benefits that are attributable to the asset will flow to the entity and the fair value of the asset can be measured reliably; the intangible asset arises from contractual or other legal rights; and the intangible asset is separable from the entity.

Amortisation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Patents & licences
33% Staight Line
Goodwill
10% Straight Line
1.5
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Leasehold land and buildings
50 Years Straight Line
Plant and equipment
20% Straight Line
Fixtures and fittings
30% Reducing Balance
Computers
33% Straight Line

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.6
Impairment of fixed assets

At each reporting period end date, the company reviews the carrying amounts of its tangible and intangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any). Where it is not possible to estimate the recoverable amount of an individual asset, the company estimates the recoverable amount of the cash-generating unit to which the asset belongs.

ETTINGTON VILLAGE STORE LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
1
Accounting policies
(Continued)
- 5 -

Recoverable amount is the higher of fair value less costs to sell and value in use. In assessing value in use, the estimated future cash flows are discounted to their present value using a pre-tax discount rate that reflects current market assessments of the time value of money and the risks specific to the asset for which the estimates of future cash flows have not been adjusted.

If the recoverable amount of an asset (or cash-generating unit) is estimated to be less than its carrying amount, the carrying amount of the asset (or cash-generating unit) is reduced to its recoverable amount. An impairment loss is recognised immediately in profit or loss, unless the relevant asset is carried at a revalued amount, in which case the impairment loss is treated as a revaluation decrease.

Recognised impairment losses are reversed if, and only if, the reasons for the impairment loss have ceased to apply. Where an impairment loss subsequently reverses, the carrying amount of the asset (or cash-generating unit) is increased to the revised estimate of its recoverable amount, but so that the increased carrying amount does not exceed the carrying amount that would have been determined had no impairment loss been recognised for the asset (or cash-generating unit) in prior years. A reversal of an impairment loss is recognised immediately in profit or loss, unless the relevant asset is carried at a revalued amount, in which case the reversal of the impairment loss is treated as a revaluation increase.

1.7
Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the stocks to their present location and condition.

Stocks held for distribution at no or nominal consideration are measured at the lower of cost and replacement cost, adjusted where applicable for any loss of service potential.

At each reporting date, an assessment is made for impairment. Any excess of the carrying amount of stocks over its estimated selling price less costs to complete and sell is recognised as an impairment loss in profit or loss. Reversals of impairment losses are also recognised in profit or loss.

1.8
Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.9
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

ETTINGTON VILLAGE STORE LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
1
Accounting policies
(Continued)
- 6 -
Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and 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. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

The carrying amount of deferred tax assets is reviewed at each reporting end date and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered. Deferred tax is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the profit and loss account, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.

1.10
Employee benefits

The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets.

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

Termination benefits are recognised immediately as an expense when the company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
10
12
ETTINGTON VILLAGE STORE LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
- 7 -
3
Intangible fixed assets
Goodwill
Patents & licences
Total
£
£
£
Cost
At 1 January 2025 and 31 December 2025
150,000
5,000
155,000
Amortisation and impairment
At 1 January 2025
135,000
5,000
140,000
Amortisation charged for the year
15,000
-
0
15,000
At 31 December 2025
150,000
5,000
155,000
Carrying amount
At 31 December 2025
-
0
-
0
-
0
At 31 December 2024
15,000
-
0
15,000
4
Tangible fixed assets
Leasehold land and buildings
Plant and equipment
Fixtures and fittings
Computers
Total
£
£
£
£
£
Cost
At 1 January 2025
153,901
97,888
13,535
5,382
270,706
Disposals
-
0
-
0
(1,045)
-
0
(1,045)
At 31 December 2025
153,901
97,888
12,490
5,382
269,661
Depreciation and impairment
At 1 January 2025
21,554
97,888
11,903
5,382
136,727
Depreciation charged in the year
3,078
-
0
490
-
0
3,568
Eliminated in respect of disposals
-
0
-
0
(1,045)
-
0
(1,045)
At 31 December 2025
24,632
97,888
11,348
5,382
139,250
Carrying amount
At 31 December 2025
129,269
-
0
1,142
-
0
130,411
At 31 December 2024
132,347
-
0
1,632
-
0
133,979
ETTINGTON VILLAGE STORE LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
- 8 -
5
Debtors
2025
2024
Amounts falling due within one year:
£
£
Other debtors
1,996
1,988
6
Creditors: amounts falling due within one year
2025
2024
£
£
Bank loans
7,882
10,000
Trade creditors
21,977
13,160
Taxation and social security
29,454
34,943
Other creditors
20,116
2,545
79,429
60,648
7
Creditors: amounts falling due after more than one year
2025
2024
£
£
Bank loans and overdrafts
-
0
8,176
2025-12-31 2025-01-01 false false false 13 March 2026 CCH Software CCH Accounts Production 2025.300 No description of principal activity Mr Andrew Nardone 09778393 2025-01-01 2025-12-31 09778393 2025-12-31 09778393 2024-12-31 09778393 core:Goodwill 2025-12-31 09778393 core:PatentsTrademarksLicencesConcessionsSimilar 2025-12-31 09778393 core:Goodwill 2024-12-31 09778393 core:PatentsTrademarksLicencesConcessionsSimilar 2024-12-31 09778393 core:PlantMachinery 2025-12-31 09778393 core:FurnitureFittings 2025-12-31 09778393 core:ComputerEquipment 2025-12-31 09778393 core:LandBuildings 2024-12-31 09778393 core:PlantMachinery 2024-12-31 09778393 core:FurnitureFittings 2024-12-31 09778393 core:ComputerEquipment 2024-12-31 09778393 core:CurrentFinancialInstruments core:WithinOneYear 2025-12-31 09778393 core:CurrentFinancialInstruments core:WithinOneYear 2024-12-31 09778393 core:Non-currentFinancialInstruments core:AfterOneYear 2025-12-31 09778393 core:Non-currentFinancialInstruments core:AfterOneYear 2024-12-31 09778393 core:CurrentFinancialInstruments 2025-12-31 09778393 core:CurrentFinancialInstruments 2024-12-31 09778393 core:ShareCapital 2025-12-31 09778393 core:ShareCapital 2024-12-31 09778393 core:RetainedEarningsAccumulatedLosses 2025-12-31 09778393 core:RetainedEarningsAccumulatedLosses 2024-12-31 09778393 bus:Director1 2025-01-01 2025-12-31 09778393 core:Goodwill 2025-01-01 2025-12-31 09778393 core:IntangibleAssetsOtherThanGoodwill 2025-01-01 2025-12-31 09778393 core:PatentsTrademarksLicencesConcessionsSimilar 2025-01-01 2025-12-31 09778393 core:Non-standardIntangibleAssetClass1ComponentIntangibleAssetsOtherThanGoodwill 2025-01-01 2025-12-31 09778393 core:LandBuildings core:LongLeaseholdAssets 2025-01-01 2025-12-31 09778393 core:PlantMachinery 2025-01-01 2025-12-31 09778393 core:FurnitureFittings 2025-01-01 2025-12-31 09778393 core:ComputerEquipment 2025-01-01 2025-12-31 09778393 2024-01-01 2024-12-31 09778393 core:Goodwill 2024-12-31 09778393 core:PatentsTrademarksLicencesConcessionsSimilar 2024-12-31 09778393 2024-12-31 09778393 core:LandBuildings core:LeasedAssetsHeldAsLessee 2024-12-31 09778393 core:PlantMachinery 2024-12-31 09778393 core:FurnitureFittings 2024-12-31 09778393 core:ComputerEquipment 2024-12-31 09778393 core:LandBuildings core:LeasedAssetsHeldAsLessee 2025-12-31 09778393 core:LandBuildings core:LeasedAssetsHeldAsLessee 2025-01-01 2025-12-31 09778393 core:Non-currentFinancialInstruments 2025-12-31 09778393 core:Non-currentFinancialInstruments 2024-12-31 09778393 bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 09778393 bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 09778393 bus:FRS102 2025-01-01 2025-12-31 09778393 bus:AuditExemptWithAccountantsReport 2025-01-01 2025-12-31 09778393 bus:FullAccounts 2025-01-01 2025-12-31 xbrli:pure xbrli:shares iso4217:GBP