| |
|
2025 |
|
2024 |
| |
|
£ |
£ |
|
£ |
£ |
| Fixed assets |
|
|
158,308 |
|
|
0 |
| Current assets |
|
168,711 |
|
|
1 |
|
| Prepayments and accrued income |
|
7,125 |
|
|
0 |
|
| Creditors: amount falling due within one year |
|
(160,687) |
|
|
0 |
|
|
Net current assets
|
|
|
15,149
|
|
|
1
|
|
Total assets less current liabilities
|
|
|
173,457 |
|
|
1 |
| Creditors: amount falling due after more than one year |
|
|
(157,189) |
|
|
0 |
|
Net assets
|
|
|
16,268 |
|
|
1 |
| |
|
|
|
|
|
|
|
Capital and reserves
|
|
|
16,268 |
|
|
1 |
| |
NOTES TO THE ACCOUNTS
General Information
CONVENIENCE STORES UK (BLACKLEY) LTD is a private company, limited by shares, registered in England and Wales, registration number 14871421, registration address Nisa Local, 73 Old Market Street, Manchester, M9 8DX.
The presentation currency is £ sterling.
| 1. |
Accounting policies
Significant accounting policies
Statement of compliance
These financial statements have been prepared in compliance with FRS 105 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
Basis of preparation
The financial statements have been prepared under the historical cost convention.
The financial statements are prepared in sterling which is the functional currency of the company.
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Intangible assets
Intangible assets (including purchased goodwill and patents) are amortised at rates calculated to write off the assets on a straight line basis over their estimated useful economic lives. Impairment of intangible assets is only reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable.
Goodwill
Acquired goodwill is stated at cost less amortisation. Amortisation is calculated on a straight line basis over the estimated expected useful economic life of the goodwill of years.
Stocks
Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.
|
| 2. |
Intangible fixed assets
| Cost |
Goodwill |
|
Total |
| |
£ |
|
£ |
| At 01 June 2024 |
- |
|
- |
| Additions |
158,308 |
|
158,308 |
| Disposals |
- |
|
- |
| At 31 August 2025 |
158,308 |
|
158,308 |
| Amortisation |
| At 01 June 2024 |
- |
|
- |
| Charge for period |
- |
|
- |
| On disposals |
- |
|
- |
| At 31 August 2025 |
- |
|
- |
| Net book values |
| At 31 August 2025 |
158,308 |
|
158,308 |
| At 31 May 2024 |
- |
|
- |
|
| 3. |
Average number of employees
Average number of employees during the period was 5 (2024 : 0).
|
These accounts have been prepared in accordance with the micro-entity provisions and FRS 105, the Financial Reporting Standard applicable to the micro-entities regime. The accounts have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The income statement has not been delivered to the Registrar of Companies.
The financial statements were approved by the director on 29 May 2026 and were signed by: --------------------------------
Nischol Neil PATEL
Director |
2
|