IRIS Accounts Production v26.1.0.640 05701827 Board of Directors 1.8.24 31.7.25 31.7.25 false true false false false true false iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh 05701827 2024-07-31 05701827 2025-07-31 05701827 2024-08-01 2025-07-31 05701827 2023-07-31 05701827 2023-08-01 2024-07-31 05701827 2024-07-31 05701827 ns15:EnglandWales 2024-08-01 2025-07-31 05701827 ns14:PoundSterling 2024-08-01 2025-07-31 05701827 ns10:Director1 2024-08-01 2025-07-31 05701827 ns10:PrivateLimitedCompanyLtd 2024-08-01 2025-07-31 05701827 ns10:SmallEntities 2024-08-01 2025-07-31 05701827 ns10:AuditExempt-NoAccountantsReport 2024-08-01 2025-07-31 05701827 ns10:SmallCompaniesRegimeForDirectorsReport 2024-08-01 2025-07-31 05701827 ns10:SmallCompaniesRegimeForAccounts 2024-08-01 2025-07-31 05701827 ns10:AbridgedAccounts 2024-08-01 2025-07-31 05701827 1 2024-08-01 2025-07-31 05701827 ns10:Director2 2024-08-01 2025-07-31 05701827 ns10:RegisteredOffice 2024-08-01 2025-07-31 05701827 ns5:CurrentFinancialInstruments 2025-07-31 05701827 ns5:CurrentFinancialInstruments 2024-07-31 05701827 ns5:Non-currentFinancialInstruments 2025-07-31 05701827 ns5:Non-currentFinancialInstruments 2024-07-31 05701827 ns5:ShareCapital 2025-07-31 05701827 ns5:ShareCapital 2024-07-31 05701827 ns5:SharePremium 2025-07-31 05701827 ns5:SharePremium 2024-07-31 05701827 ns5:RetainedEarningsAccumulatedLosses 2025-07-31 05701827 ns5:RetainedEarningsAccumulatedLosses 2024-07-31 05701827 ns5:NetGoodwill 2024-08-01 2025-07-31 05701827 ns5:IntangibleAssetsOtherThanGoodwill 2024-08-01 2025-07-31

REGISTERED NUMBER: 05701827 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025

FOR

HAZELBANK STORES LIMITED

HAZELBANK STORES LIMITED (REGISTERED NUMBER: 05701827)

CONTENTS OF THE FINANCIAL STATEMENTS

For The Year Ended 31 July 2025

Page |

Company Information | 1 |

Abridged Balance Sheet | 2 |

Notes to the Financial Statements | 4 |

HAZELBANK STORES LIMITED

COMPANY INFORMATION

For The Year Ended 31 July 2025

| DIRECTORS: | K Whyte

| D C J Whyte

| REGISTERED OFFICE: | 7a Abbey Business Park

| Monks Walk

| Farnham

| Surrey

| GU9 8HT

| REGISTERED NUMBER: | 05701827 (England and Wales)

HAZELBANK STORES LIMITED (REGISTERED NUMBER: 05701827)

ABRIDGED BALANCE SHEET

31 July 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Intangible assets | 4 | 158 |  | 633 |  |

Tangible assets | 5 | 148,452 |  | 180,690 |  |

Investments | 6 | 17,597 |  | 17,597 |  |

166,207 |  | 198,920 |  |

CURRENT ASSETS

Stocks | 97,327 |  | 85,486 |  |

Debtors | 942,152 |  | 948,083 |  |

Cash at bank and in hand | 29,465 |  | 90,302 |  |

1,068,944 |  | 1,123,871 |  |

CREDITORS

Amounts falling due within one year | 87,353 |  | 121,979 |  |

NET CURRENT ASSETS | 981,591 |  | 1,001,892 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 1,147,798 |  | 1,200,812 |  |

CREDITORS

Amounts falling due after more than one year | (27,875 | ) | (55,972 | ) |

PROVISIONS FOR LIABILITIES | (36,093 | ) | (34,451 | ) |

NET ASSETS | 1,083,830 |  | 1,110,389 |  |

CAPITAL AND RESERVES

Called up share capital | 100 |  | 100 |  |

Share premium | 19,990 |  | 19,990 |  |

Retained earnings | 1,063,740 |  | 1,090,299 |  |

SHAREHOLDERS' FUNDS | 1,083,830 |  | 1,110,389 |  |

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

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

HAZELBANK STORES LIMITED (REGISTERED NUMBER: 05701827)

ABRIDGED BALANCE SHEET - continued

31 July 2025

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

All the members have consented to the preparation of an abridged Balance Sheet for the year ended 31 July 2025 in accordance with Section 444(2A) of the Companies Act 2006.

In accordance with Section 444 of the Companies Act 2006, the Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 15 April 2026 and were signed on its behalf by:

D C J Whyte - Director

HAZELBANK STORES LIMITED (REGISTERED NUMBER: 05701827)

NOTES TO THE FINANCIAL STATEMENTS

For The Year Ended 31 July 2025

1. | STATUTORY INFORMATION

| Hazelbank 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

| The financial statements have been prepared in accordance with the provisions of Section 1A ''Smaller Entities'' of Financial Reporting Standard 102 ''The Financial Reporting Standard applicable in the UK and Republic of Ireland'' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.

| 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.

| Turnover

| Turnover represents sales of food and household goods, excluding value added tax, sold during the year.

| Turnover is recognised as the right to consideration arises and adjustments are made for accrued and deferred income.

| Goodwill

| Goodwill, being the amount paid in connection with the acquisition of a business in 2006 and a newspaper round in 2015, is amortised evenly over its estimated useful life of ten 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

| Tangible fixed assets are stated at cost or valuation less accumulated depreciation. Cost includes costs directly attributable to making the asset capable of operating as intended by management.

| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

| Fixtures and fittings |  | - |  | 15% on reducing balance |  |

| Plant and machinery |  | - |  | 25% on reducing balance |  |

| Stocks

| Stocks are stated at the lower of cost and estimated selling price, less costs to complete and sell. Cost includes all costs of purchase, including costs to bring stock to its present location and condition. Provision is made for damaged, obsolete and slow-moving stock where appropriate.

| Financial instruments

| The company enters into basic financial instruments, which result in the recognition of financial assets and liabilities. Financial instruments are recognised at amortised cost. At the end of each reporting period financial instruments are assessed for evidence of impairment, and changes are recognised in profit or loss.

HAZELBANK STORES LIMITED (REGISTERED NUMBER: 05701827)

NOTES TO THE FINANCIAL STATEMENTS - continued

For The Year Ended 31 July 2025

2. | ACCOUNTING POLICIES - continued

| 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 represents the amount of tax payable or receivable in respect of the taxable profit (or loss) for the current or past reporting periods.

| Deferred tax represents the future tax consequences of material transactions and events recognised in the financial statements of current and previous periods.

| Current and deferred tax assets and liabilities are not discounted and are 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.

| Hire purchase and leasing commitments

| Assets acquired under finance leases or hire purchase contracts are capitalised and depreciated in the same manner as other tangible fixed assets. Payments are apportioned between the finance charge and the capital amount and the related obligations, net of future finance charges, are included in creditors.

| Pension costs and other post-retirement benefits

| The company operates a defined contribution pension scheme. Contributions payable are charged to the profit and loss in the period to which they relate.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 28 (2024 - 22 ) .

4. | INTANGIBLE FIXED ASSETS

| Totals

£ |

| COST

| At 1 August 2024

| and 31 July 2025 | 9,750 |  |

| AMORTISATION

| At 1 August 2024 | 9,117 |  |

| Amortisation for year | 475 |  |

| At 31 July 2025 | 9,592 |  |

| NET BOOK VALUE

| At 31 July 2025 | 158 |  |

| At 31 July 2024 | 633 |  |

HAZELBANK STORES LIMITED (REGISTERED NUMBER: 05701827)

NOTES TO THE FINANCIAL STATEMENTS - continued

For The Year Ended 31 July 2025

5. | TANGIBLE FIXED ASSETS

| Totals

£ |

| COST OR VALUATION

| At 1 August 2024 | 522,376 |  |

| Additions | 832 |  |

| At 31 July 2025 | 523,208 |  |

| DEPRECIATION

| At 1 August 2024 | 341,686 |  |

| Charge for year | 33,070 |  |

| At 31 July 2025 | 374,756 |  |

| NET BOOK VALUE

| At 31 July 2025 | 148,452 |  |

| At 31 July 2024 | 180,690 |  |

6. | FIXED ASSET INVESTMENTS

| Information on investments other than loans is as follows:

| Totals

£ |

| COST

| At 1 August 2024

| and 31 July 2025 | 17,597 |  |

| NET BOOK VALUE

| At 31 July 2025 | 17,597 |  |

| At 31 July 2024 | 17,597 |  |

7. | RELATED PARTY DISCLOSURES

| The following balances were due from related parties at the end of the reporting period:

|  | 2025 |  |  | 2024 |

|  | £ |  |  | £

| 2049 Holdings Limited |  | 753,776 |  | 754,976 |

| Shamley Green Stores Limited |  | 162,965 |  | 157,522 |