Acorah Software Products - Accounts Production 19.2.450 false true 30 November 2024 1 December 2023 false 1 December 2024 30 November 2025 30 November 2025 05986879 Mrs Girija Baheerathan Mr Nadarajah Baheerathan iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 05986879 2024-11-30 05986879 2025-11-30 05986879 2024-12-01 2025-11-30 05986879 frs-core:CurrentFinancialInstruments 2025-11-30 05986879 frs-core:Non-currentFinancialInstruments 2025-11-30 05986879 frs-core:BetweenOneFiveYears 2025-11-30 05986879 frs-core:FurnitureFittings 2025-11-30 05986879 frs-core:FurnitureFittings 2024-12-01 2025-11-30 05986879 frs-core:FurnitureFittings 2024-11-30 05986879 frs-core:NetGoodwill 2025-11-30 05986879 frs-core:NetGoodwill 2024-12-01 2025-11-30 05986879 frs-core:NetGoodwill 2024-11-30 05986879 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-11-30 05986879 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-12-01 2025-11-30 05986879 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-11-30 05986879 frs-core:PlantMachinery 2025-11-30 05986879 frs-core:PlantMachinery 2024-12-01 2025-11-30 05986879 frs-core:PlantMachinery 2024-11-30 05986879 frs-core:ShareCapital 2025-11-30 05986879 frs-core:RetainedEarningsAccumulatedLosses 2025-11-30 05986879 frs-bus:PrivateLimitedCompanyLtd 2024-12-01 2025-11-30 05986879 frs-bus:FilletedAccounts 2024-12-01 2025-11-30 05986879 frs-bus:SmallEntities 2024-12-01 2025-11-30 05986879 frs-bus:AuditExempt-NoAccountantsReport 2024-12-01 2025-11-30 05986879 frs-bus:SmallCompaniesRegimeForAccounts 2024-12-01 2025-11-30 05986879 frs-bus:OrdinaryShareClass4 2024-12-01 2025-11-30 05986879 frs-bus:OrdinaryShareClass5 2024-12-01 2025-11-30 05986879 frs-bus:Director1 2024-12-01 2025-11-30 05986879 frs-bus:Director2 2024-12-01 2025-11-30 05986879 frs-core:CurrentFinancialInstruments 1 2025-11-30 05986879 frs-core:CurrentFinancialInstruments 2 2025-11-30 05986879 frs-countries:EnglandWales 2024-12-01 2025-11-30 05986879 2023-11-30 05986879 2024-11-30 05986879 2023-12-01 2024-11-30 05986879 frs-core:CurrentFinancialInstruments 2024-11-30 05986879 frs-core:Non-currentFinancialInstruments 2024-11-30 05986879 frs-core:BetweenOneFiveYears 2024-11-30 05986879 frs-core:ShareCapital 2024-11-30 05986879 frs-core:RetainedEarningsAccumulatedLosses 2024-11-30 05986879 frs-core:CurrentFinancialInstruments 1 2024-11-30 05986879 frs-core:CurrentFinancialInstruments 2 2024-11-30
Registered number: 05986879
G & B SUPER STORE LIMITED
Unaudited Financial Statements
For The Year Ended 30 November 2025
G & B SUPER STORE LIMITED
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—5

Page 1
G & B SUPER STORE LIMITED
Balance Sheet
As At 30 November 2025
Balance Sheet
Registered number: 05986879

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Intangible Assets | 4 |  | 102,669 |  | 102,669
Tangible Assets | 5 |  | 436,281 |  | 369,227
|  |  | 538,950 |  | 471,896
CURRENT ASSETS
Stocks | 6 | 183,773 |  | 153,622 |
Debtors | 7 | 16,024 |  | 4,275 |
Cash at bank and in hand |  | 97,993 |  | 49,143 |
|  | 297,790 |  | 207,040 |
Creditors: Amounts Falling Due Within One Year | 8 | (389,131 ) |  | (369,609 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (91,341 ) |  | (162,569 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 447,609 |  | 309,327
Creditors: Amounts Falling Due After More Than One Year | 9 |  | (103,703 ) |  | (11,000 )
NET ASSETS |  |  | 343,906 |  | 298,327
CAPITAL AND RESERVES
Called up share capital | 11 |  | 250 |  | 200
Profit and Loss Account |  |  | 343,656 |  | 298,127
SHAREHOLDERS' FUNDS |  |  | 343,906 |  | 298,327

Page 1
Page 2
G & B SUPER STORE LIMITED
Balance Sheet (continued)
As At 30 November 2025
For the year ending 30 November 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 Nadarajah Baheerathan Director
13/03/2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
G & B SUPER STORE LIMITED
Notes to the Financial Statements
For The Year Ended 30 November 2025
Notes to the Financial Statements
1. General Information
G & B SUPER STORE LIMITED is a private company, limited by shares, incorporated in England & Wales, registered number 05986879 . The registered office is 54 South Park Road, Ilford, Essex, IG1 1SS.
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.
2.3. Intangible Fixed Assets and Amortisation - Goodwill
No amortisation was charged for the period.
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:

Freehold | No depreciation charged
Plant & Machinery | 20% Reducing balance basic
Fixtures & Fittings | 20% Reducing balance basic

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: 13 (2024: 10)
13 10
Page 3
Page 4
G & B SUPER STORE LIMITED
Notes to the Financial Statements (continued)
For The Year Ended 30 November 2025
4. Intangible Assets

| Goodwill
--- | ---
| £
Cost
As at 1 December 2024 | 205,000
As at 30 November 2025 | 205,000
Amortisation
As at 1 December 2024 | 102,331
As at 30 November 2025 | 102,331
Net Book Value
As at 30 November 2025 | 102,669
As at 1 December 2024 | 102,669

5. Tangible Assets

| Land & Property
--- | ---
| Freehold | Plant & Machinery | Fixtures & Fittings | Total
| £ | £ | £ | £
Cost
As at 1 December 2024 | 312,174 | - | 194,008 | 506,182
Additions | - | 91,344 | - | 91,344
As at 30 November 2025 | 312,174 | 91,344 | 194,008 | 597,526
Depreciation
As at 1 December 2024 | - | - | 136,955 | 136,955
Provided during the period | - | 12,179 | 12,111 | 24,290
As at 30 November 2025 | - | 12,179 | 149,066 | 161,245
Net Book Value
As at 30 November 2025 | 312,174 | 79,165 | 44,942 | 436,281
As at 1 December 2024 | 312,174 | - | 57,053 | 369,227

6. Stocks

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Stock | 183,773 |  | 153,622

7. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Other debtors | 16,024 |  | 4,275

Page 4
Page 5
G & B SUPER STORE LIMITED
Notes to the Financial Statements (continued)
For The Year Ended 30 November 2025
8. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 32,850 |  | 24,346
Bank loans and overdrafts | 19,180 |  | 51,059
Corporation tax | 31,116 |  | 26,741
Other taxes and social security | - |  | 865
VAT | 5,981 |  | 4,347
Net wages | - |  | 8,742
Lottery & paypoint payable | 2,670 |  | 2,664
Pension contribution unpaid | 856 |  | 374
Accruals and deferred income | 2,500 |  | 2,500
Directors' loan accounts | 293,978 |  | 247,971
| 389,131 |  | 369,609

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

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 92,703 |  | -
Bank loans > 1 year | 11,000 |  | 11,000
| 103,703 |  | 11,000

10. 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 | 92,703 |  | -

11. Share Capital

Shares issued during the period: | £
25 Ordinary C shares of £ 1.00 each | 25
25 Ordinary D shares of £ 1.00 each | 25
| 50

12. Dividends

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
On equity shares:
Interim dividend paid | 40,000 |  | 40,000

Page 5