REGISTERED NUMBER: 11695771 (England and Wales)

Financial Statements for the Year Ended 31st January 2026

for

A & C STORES LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

R S BILLING

SECRETARY:

REGISTERED OFFICE:

61 FORGHALL ROAD

CHEADLE

STOKE ON TRENT

ST10 1JR

REGISTERED NUMBER:

11695771 (England and Wales)

ACCOUNTANT:

A K & Co Accountants

732 Walsall Road

Great Barr

Birmingham

West Midlands

B42 1EX

FIXED ASSETS

Property, plant and equipment

4

31,975

34,728

CURRENT ASSETS

Inventories

5

73,778

64,558

Debtors

6

(3,011

)

2,745

Cash at bank and in hand

24,829

35,659

95,596

102,962

CREDITORS

Amounts falling due within one year

7

31,834

36,854

NET CURRENT ASSETS

63,762

66,108

TOTAL ASSETS LESS CURRENT LIABILITIES

95,737

100,836

CREDITORS

Amounts falling due after more than one year

8

17,095

26,551

NET ASSETS

78,642

74,285

CAPITAL AND RESERVES

Called up share capital

10

1

1

Retained earnings

11

78,641

74,284

SHAREHOLDERS' FUNDS

78,642

74,285

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st January 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st January 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

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

The financial statements were approved by the director and authorised for issue on 9th April 2026 and were signed by:

R S BILLING - Director

1.	STATUTORY INFORMATION

A & C STORES LTD 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

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.

Turnover

Revenue is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

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

Fixtures and fittings 15% pa on reducing balance

Motor vehicles 25% pa on reducing balance

Stocks

Inventories are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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.

Hire purchase and leasing commitments

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

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2025 - 3 ) .

4.	PROPERTY, PLANT AND EQUIPMENT

Fixtures

and

Motor

Computer

fittings

vehicles

equipment

Totals

£

£

£

£

COST

At 1st February 2025

41,368

26,660

2,845

70,873

Additions

4,730

-

-

4,730

At 31st January 2026

46,098

26,660

2,845

75,603

DEPRECIATION

At 1st February 2025

17,391

17,964

790

36,145

Charge for year

4,231

2,889

363

7,483

At 31st January 2026

21,622

20,853

1,153

43,628

NET BOOK VALUE

At 31st January 2026

24,476

5,807

1,692

31,975

At 31st January 2025

23,977

8,696

2,055

34,728

5.	INVENTORIES

31.1.26

31.1.25

£

£

Stocks

73,778

64,558

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.1.26

31.1.25

£

£

Trade debtors

(3,011

)

2,745

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.1.26

31.1.25

£

£

Trade creditors

18,663

21,773

Tax

1,668

3,405

Social security and other taxes

2,427

2,600

Directors' current accounts

7,626

7,626

Accrued expenses

1,450

1,450

31,834

36,854

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.1.26

31.1.25

£

£

Other loans (see note 9)

17,095

26,551

9.

LOANS

An analysis of the maturity of loans is given below:

31.1.26

31.1.25

£

£

Amounts falling due between one and two years:

Other loans - 1-2 years

17,095

26,551

10.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.1.26

31.1.25

value:

£

£

1

ORDINARY SHARE CAPITAL

£1

1

1

11.

RESERVES

Retained

earnings

£

At 1st February 2025

74,284

Profit for the year

4,357

At 31st January 2026

78,641