G & B SUPER STORE LIMITED

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

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

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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.

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)

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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

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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

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