REGISTERED NUMBER: 08611435 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025

FOR

SHAMLEY GREEN STORES LIMITED

Page

Company Information

1

Abridged Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

D C J Whyte

K Whyte

REGISTERED OFFICE:

7a Abbey Business Park

Monks Walk

Farnham

Surrey

GU9 8HT

REGISTERED NUMBER:

08611435 (England and Wales)

FIXED ASSETS

Tangible assets

4

49,280

59,345

CURRENT ASSETS

Stocks

82,379

76,166

Debtors

782,392

741,966

Cash at bank and in hand

56,301

92,674

921,072

910,806

CREDITORS

Amounts falling due within one year

273,173

314,134

NET CURRENT ASSETS

647,899

596,672

TOTAL ASSETS LESS CURRENT LIABILITIES

697,179

656,017

CREDITORS

Amounts falling due after more than one year

-

(39,437

)

PROVISIONS FOR LIABILITIES

(13,467

)

(14,821

)

NET ASSETS

683,712

601,759

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

683,612

601,659

SHAREHOLDERS' FUNDS

683,712

601,759

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.

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

1.	STATUTORY INFORMATION

Shamley Green 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.

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 products, 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.

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.

Motor vehicles

- 20% reducing balance

Fixtures and fittings

- 20% 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.

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.

Rentals payable under operating leases are charged to the profit and loss account on a straight line basis over the period of the lease.

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.

Company contributions payable to the directors' private pension schemes are charged to the profit and loss account in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

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

4.	TANGIBLE FIXED ASSETS

Totals

£

COST

At 1 August 2024

254,583

Additions

6,425

Disposals

(7,088

)

At 31 July 2025

253,920

DEPRECIATION

At 1 August 2024

195,238

Charge for year

10,758

Eliminated on disposal

(1,356

)

At 31 July 2025

204,640

NET BOOK VALUE

At 31 July 2025

49,280

At 31 July 2024

59,345

5.	SECURED DEBTS

The following secured debts are included within creditors:

2025

2024

£

£

Bank loans

-

63,036

Fixed and floating charges over the undertaking and all property and assets present and future were created on 29 January 2014 by Santander UK plc to secure all monies due or becoming due. The charge also contained a negative pledge over the property.

Fixed charge over the undertaking and all property and assets present and future were created on 28 April 2017 by Santander UK plc to secure all monies due or becoming due. The charge also contained a negative pledge over the property.

6.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

As at 31 Jul 2025, the company had loaned a director £80,000 (2024 - £80,000). This was the maximum amount owed during the year and is repayable on demand. Interest has been charged at the official rate.

7.	RELATED PARTY DISCLOSURES

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

2025

2024

£

£

2049 Holdings Limited

659,775

614,770

The following balances where due to related parties at the end of the reporting period:

2025

2024

£

£

Hazelbank Stores Limited

162,965

157,522