POMMIES SUPERMARKET LIMITED

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—6

Registered number: 04013703

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	5		54,585		68,222
Investments	6		100		100

			54,685		68,322
CURRENT ASSETS
Stocks	7	69,158		69,845
Debtors	8	500		5,600
Cash at bank and in hand		39,666		42,228

		109,324		117,673
Creditors: Amounts Falling Due Within One Year	9	(44,929 )		(29,381 )

NET CURRENT ASSETS (LIABILITIES)			64,395		88,292

TOTAL ASSETS LESS CURRENT LIABILITIES			119,080		156,614

Creditors: Amounts Falling Due After More Than One Year	10		(23,834 )		(46,568 )

PROVISIONS FOR LIABILITIES
Deferred Taxation			(5,402 )		(5,402 )

NET ASSETS			89,844		104,644

CAPITAL AND RESERVES
Called up share capital	12		100		100
Profit and Loss Account			89,744		104,544

SHAREHOLDERS' FUNDS			89,844		104,644

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POMMIES SUPERMARKET LIMITED

Balance Sheet (continued)

As At 31 August 2025

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

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

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

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr Parmjit Somal

Director

28/05/2026

The notes on pages 3 to 6 form part of these financial statements.

1. General Information

POMMIES SUPERMARKET LIMITED is a private company, limited by shares, incorporated in England & Wales, registered number 04013703 . The registered office is 269 Swan Lane, Coventry, West Midlands, CV2 4QL.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Intangible Fixed Assets and Amortisation - Goodwill

Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to the profit and loss account over its estimated economic life of .... years.

2.4. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery	20% reducing balance
Motor Vehicles	20% reducing balance
Fixtures & Fittings	20% reducing balance
Computer Equipment	20% reducing balance

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POMMIES SUPERMARKET LIMITED

Notes to the Financial Statements (continued)

For The Year Ended 31 August 2025

2.5. Leasing and Hire Purchase Contracts

Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.

2.6. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 7 (2024: 7)

4. Intangible Assets

	Goodwill
	£
Cost
As at 1 September 2024	217,500

As at 31 August 2025	217,500

Amortisation
As at 1 September 2024	217,500

As at 31 August 2025	217,500

Net Book Value
As at 31 August 2025	-

As at 1 September 2024	-

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POMMIES SUPERMARKET LIMITED

Notes to the Financial Statements (continued)

For The Year Ended 31 August 2025

5. Tangible Assets

	Plant & Machinery	Motor Vehicles	Fixtures & Fittings	Computer Equipment	Total
	£	£	£	£	£
Cost
As at 1 September 2024	12,700	147,465	99,147	2,625	261,937

As at 31 August 2025	12,700	147,465	99,147	2,625	261,937

Depreciation
As at 1 September 2024	11,881	86,042	93,234	2,558	193,715
Provided during the period	164	12,284	1,182	7	13,637

As at 31 August 2025	12,045	98,326	94,416	2,565	207,352

Net Book Value
As at 31 August 2025	655	49,139	4,731	60	54,585

As at 1 September 2024	819	61,423	5,913	67	68,222

6. Investments

	Listed
	£
Cost or Valuation
As at 1 September 2024	100

As at 31 August 2025	100

Provision
As at 1 September 2024	-

As at 31 August 2025	-

Net Book Value
As at 31 August 2025	100

As at 1 September 2024	100

7. Stocks

	2025	2024
	£	£
Stock	69,158	69,845

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POMMIES SUPERMARKET LIMITED

Notes to the Financial Statements (continued)

For The Year Ended 31 August 2025

8. Debtors

	2025	2024
	£	£
Due within one year
Other debtors	500	5,600

9. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	36,410	22,007
Other creditors	6,511	6,611
Taxation and social security	2,008	763

	44,929	29,381

10. Creditors: Amounts Falling Due After More Than One Year

	2025	2024
	£	£
Net obligations under finance lease and hire purchase contracts	-	19,712
Bank loans	23,834	26,856

	23,834	46,568

11. Obligations Under Finance Leases and Hire Purchase

	2025	2024
	£	£
The future minimum finance lease payments are as follows:
Later than one year and not later than five years	-	19,712

12. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	100	100

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