REGISTERED NUMBER: 14451185 (England and Wales)

Financial Statements for the Year Ended 31 October 2025

for

Bilbrook Grocers Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr Jaspal Singh Khaneja

Mr Ramandeep Singh

REGISTERED OFFICE:

30 Pendeford Mill Lane

Codsall

Wolverhampton

WV8 1JG

REGISTERED NUMBER:

14451185 (England and Wales)

ACCOUNTANTS:

Sterling Accounting Services Limited

Bridge House

9-13 Holbrook Lane

Coventry

CV6 4AD

FIXED ASSETS

Intangible assets

4

330,000

330,000

Tangible assets

5

56,484

51,822

386,484

381,822

CURRENT ASSETS

Stocks

82,865

111,695

Debtors

6

18,641

31,139

Cash at bank and in hand

79,111

69,006

180,617

211,840

CREDITORS

Amounts falling due within one year

7

121,306

143,140

NET CURRENT ASSETS

59,311

68,700

TOTAL ASSETS LESS CURRENT LIABILITIES

445,795

450,522

CREDITORS

Amounts falling due after more than one year

8

349,916

379,967

NET ASSETS

95,879

70,555

CAPITAL AND RESERVES

Called up share capital

9

2

2

Retained earnings

95,877

70,553

SHAREHOLDERS' FUNDS

95,879

70,555

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 October 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 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.

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

The financial statements were approved by the Board of Directors and authorised for issue on 2 June 2026 and were signed on its behalf by:

Mr Jaspal Singh Khaneja - Director

1.	STATUTORY INFORMATION

Bilbrook Grocers 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

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

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

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 0, is being amortised evenly over its estimated useful life of nil years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

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

Plant and machinery etc

-

15% on reducing balance

Stocks

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

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 7 (2024 - 8 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 November 2024

and 31 October 2025

330,000

NET BOOK VALUE

At 31 October 2025

330,000

At 31 October 2024

330,000

5.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 November 2024

66,126

Additions

14,630

At 31 October 2025

80,756

DEPRECIATION

At 1 November 2024

14,304

Charge for year

9,968

At 31 October 2025

24,272

NET BOOK VALUE

At 31 October 2025

56,484

At 31 October 2024

51,822

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.10.25

31.10.24

£

£

Trade debtors

18,641

28,414

Other debtors

-

2,725

18,641

31,139

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.10.25

31.10.24

£

£

Bank loans and overdrafts

7,703

23,487

Trade creditors

72,516

84,679

Taxation and social security

8,333

7,485

Other creditors

32,754

27,489

121,306

143,140

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.10.25

31.10.24

£

£

Bank loans

74,146

98,193

Hire purchase contracts

-

6,004

Other creditors

275,770

275,770

349,916

379,967

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.10.25

31.10.24

value:

£

£

2

Ordinary

£1

2

2