Company registration number 04530637 (England and Wales)
A. & L. STORES LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED
30 NOVEMBER 2025
PAGES FOR FILING WITH REGISTRAR
11 De Grey Square
De Grey Road
Colchester
Essex
CO4 5YQ
A. & L. STORES LIMITED
COMPANY INFORMATION
- 1 -
Directors
Mr A R Foley
Mrs L Foley
Secretary
Mrs L Foley
Company number
04530637
Registered office
2 Hornbeams
Dovercourt
Essex
United Kingdom
CO12 5NL
Accountants
TC Group
11 De Grey Square
De Grey Road
Colchester
Essex
CO4 5YQ
A. & L. STORES LIMITED
CONTENTS
Page
Company information
1
Balance sheet
2 - 3
Statement of changes in equity
4
Notes to the financial statements
5 - 10
A. & L. STORES LIMITED
BALANCE SHEET
AS AT
30 NOVEMBER 2025
30 November 2025
- 2 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
5
-
0
11,356
Investment property
6
250,000
-
0
250,000
11,356
Current assets
Stocks
-
42,923
Debtors
7
47,853
36,707
Cash at bank and in hand
146,028
79,484
193,881
159,114
Creditors: amounts falling due within one year
8
(20,779)
(36,152)
Net current assets
173,102
122,962
Total assets less current liabilities
423,102
134,318
Provisions for liabilities
(31,339)
(412)
Net assets
391,763
133,906
Capital and reserves
Called up share capital
2
2
Revaluation reserve
209,761
-
0
Profit and loss reserves
182,000
133,904
Total equity
391,763
133,906
A. & L. STORES LIMITED
BALANCE SHEET (CONTINUED)
AS AT
30 NOVEMBER 2025
30 November 2025
- 3 -

For the financial year ended 30 November 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

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.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

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

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

The financial statements were approved by the board of directors and authorised for issue on 11 May 2026 and are signed on its behalf by:
Mr A R Foley
Director
Company registration number 04530637 (England and Wales)
A. & L. STORES LIMITED
STATEMENT OF CHANGES IN EQUITY
FOR THE YEAR ENDED 30 NOVEMBER 2025
- 4 -
Share capital
Revaluation reserve
Profit and loss reserves
Total
Notes
£
£
£
£
Balance at 1 December 2023
2
-
0
130,933
130,935
Year ended 30 November 2024:
Profit and total comprehensive income
-
-
47,971
47,971
Dividends
-
-
(45,000)
(45,000)
Balance at 30 November 2024
2
-
0
133,904
133,906
Year ended 30 November 2025:
Profit
-
-
337,857
337,857
Other comprehensive income:
Revaluation of tangible fixed assets
-
209,761
-
209,761
Total comprehensive income
-
209,761
337,857
547,618
Dividends
-
-
(80,000)
(80,000)
Other movements
-
-
(209,761)
(209,761)
Balance at 30 November 2025
2
209,761
182,000
391,763
A. & L. STORES LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2025
- 5 -
1
Accounting policies
Company information

A. & L. Stores Limited is a private company limited by shares incorporated in England and Wales. The registered office is 2 Hornbeams, Dovercourt, Essex, United Kingdom, CO12 5NL.

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 provided in the normal course of business, and is shown net of VAT and other sales related taxes.

Revenue from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have passed to the buyer (usually on dispatch of the goods), the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the entity and the costs incurred or to be incurred in respect of the transaction can be measured reliably.

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, which is 10 years.

1.4
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:

Freehold land and buildings
4% on cost
Fixtures and fittings
15% on cost
A. & L. STORES LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 NOVEMBER 2025
1
Accounting policies
(Continued)
- 6 -

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.

1.5
Investment property

Investment property, which is property held to earn rentals and/or for capital appreciation, is initially recognised at cost, which includes the purchase cost and any directly attributable expenditure. Subsequently it is measured at fair value a t the reporting end date. Changes in fair value are recognised in profit or loss.

1.6
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.

1.7
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.

1.8
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.

A. & L. STORES LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 NOVEMBER 2025
1
Accounting policies
(Continued)
- 7 -
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.

1.9
Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

1.10
Leases

Rental income from operating leases is recognised on a straight line basis over the term of the relevant lease. Initial direct costs incurred in negotiating and arranging an operating lease are added to the carrying amount of the leased asset and recognised on a straight line basis over the lease term.

2
Judgements and key sources of estimation uncertainty

In the application of the company’s accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

In the opinion of the directors there are no significant judgements or areas of estimation uncertainty.

A. & L. STORES LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 NOVEMBER 2025
- 8 -
3
Employees

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

2025
2024
Number
Number
Total
1
6
4
Intangible fixed assets
Goodwill
£
Cost
At 1 December 2024
50,000
Disposals
(50,000)
At 30 November 2025
-
0
Amortisation and impairment
At 1 December 2024
50,000
Disposals
(50,000)
At 30 November 2025
-
0
Carrying amount
At 30 November 2025
-
0
At 30 November 2024
-
0
A. & L. STORES LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 NOVEMBER 2025
- 9 -
5
Tangible fixed assets
Land and buildings
Plant and machinery etc
Total
£
£
£
Cost
At 1 December 2024
80,990
29,481
110,471
Disposals
-
0
(29,481)
(29,481)
Transfers
(80,990)
-
0
(80,990)
At 30 November 2025
-
0
-
0
-
0
Depreciation and impairment
At 1 December 2024
71,280
27,835
99,115
Depreciation charged in the year
810
222
1,032
Eliminated in respect of disposals
-
0
(28,057)
(28,057)
Transfers
(72,090)
-
0
(72,090)
At 30 November 2025
-
0
-
0
-
0
Carrying amount
At 30 November 2025
-
0
-
0
-
0
At 30 November 2024
9,710
1,646
11,356
6
Investment property
2025
£
Fair value
At 1 December 2024
-
0
Transfers
250,000
At 30 November 2025
250,000

Investment property comprises one freehold property. The fair value of the investment property has been arrived at on the basis of a valuation carried out at the year end by the Directors. The valuation was made on an open market value basis by reference to market evidence of transaction prices for similar properties.

A. & L. STORES LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 NOVEMBER 2025
- 10 -
7
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
-
0
998
Other debtors
47,853
35,709
47,853
36,707
8
Creditors: amounts falling due within one year
2025
2024
£
£
Trade creditors
-
0
11,900
Corporation tax
13,589
13,561
Other taxation and social security
-
0
5,591
Other creditors
7,190
5,100
20,779
36,152
10
Directors' transactions

The overdrawn loan account was cleared by declaring a dividend on 27 April 2026

Description
% Rate
Opening balance
Amounts advanced
Interest charged
Amounts repaid
Closing balance
£
£
£
£
£
Directors Loan
3.23
33,967
171,444
1,636
(159,754)
47,293
33,967
171,444
1,636
(159,754)
47,293
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