REGISTERED NUMBER: 11143730 (England and Wales)

Unaudited Financial Statements for the Year Ended 30 September 2025

for

Discount Food Centre Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

S Percival

Mrs C L Percival

REGISTERED OFFICE:

Discount Food Centre

Pastures Road

Mexborough

S64 0JJ

REGISTERED NUMBER:

11143730 (England and Wales)

FIXED ASSETS

Intangible assets

4

3,000

4,000

Tangible assets

5

45,044

52,908

48,044

56,908

CURRENT ASSETS

Stocks

131,250

125,000

Debtors

6

3,485

2,888

Cash at bank and in hand

359,733

181,787

494,468

309,675

CREDITORS

Amounts falling due within one year

7

194,854

124,643

NET CURRENT ASSETS

299,614

185,032

TOTAL ASSETS LESS CURRENT LIABILITIES

347,658

241,940

PROVISIONS FOR LIABILITIES

10,340

12,104

NET ASSETS

337,318

229,836

CAPITAL AND RESERVES

Called up share capital

2

2

Retained earnings

337,316

229,834

337,318

229,836

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 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 25 June 2026 and were signed on its behalf by:

S Percival - Director

Mrs C L Percival - Director

1.	STATUTORY INFORMATION

Discount Food Centre Ltd 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 2018, is being amortised evenly over its estimated useful life of ten 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

-

25% 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.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company makes employer contributions in accordance with auto enrolment legislation.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 18 (2024 - 17 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 October 2024

and 30 September 2025

10,000

AMORTISATION

At 1 October 2024

6,000

Charge for year

1,000

At 30 September 2025

7,000

NET BOOK VALUE

At 30 September 2025

3,000

At 30 September 2024

4,000

5.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 October 2024

105,596

Additions

8,946

Disposals

(5,000

)

At 30 September 2025

109,542

DEPRECIATION

At 1 October 2024

52,688

Charge for year

13,106

Eliminated on disposal

(1,296

)

At 30 September 2025

64,498

NET BOOK VALUE

At 30 September 2025

45,044

At 30 September 2024

52,908

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

375

-

Other debtors

3,110

2,888

3,485

2,888

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

-

25,000

Trade creditors

94,708

66,789

Amounts owed to group undertakings

41,274

21,074

Taxation and social security

52,034

5,418

Other creditors

6,838

6,362

194,854

124,643

8.	RELATED PARTY DISCLOSURES

Mr S and Mrs C Percival

The directors loaned monies to the company on an interest free basis, repayable on demand. The balance at 30 September 2025: £874, (2024: £Nil). This is included in other creditors within current liabilities.

CPSP Holdings Ltd

Parent company

Loaned monies to Discount Food Centre Ltd on an interest free unsecured basis. The balance owing and included in current liabilities at 30 September 2025: £41,274, (2024: £21,074).

9.	ULTIMATE CONTROLLING PARTY

The controlling party is CPSP Holdings Ltd (Registered in England and Wales:12359288).

Ultimate controlling party

Mr S and Mrs C Percival owners each 50% of CPSP Holdings Ltd.