REGISTERED NUMBER: 09418578 (England and Wales)

THE VILLAGE SHOP (AOT) LTD

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

S Clennell

REGISTERED OFFICE:

16 Jubilee Parkway

Jubilee Business Park

Derby

Derbyshire

DE21 4BJ

BUSINESS ADDRESS:

19a Weston Road

Aston-on-Trent

Derby

Derby

Derbyshire

DE72 2AS

REGISTERED NUMBER:

09418578 (England and Wales)

FIXED ASSETS

Intangible assets

4

1

1

Tangible assets

5

23,102

28,402

23,103

28,403

CURRENT ASSETS

Stocks

24,506

24,132

Debtors

6

4,223

3,827

Cash at bank and in hand

356,826

362,597

385,555

390,556

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

7

18,204

23,184

NET CURRENT ASSETS

367,351

367,372

TOTAL ASSETS LESS CURRENT LIABILITIES

390,454

395,775

PROVISIONS FOR LIABILITIES

8

4,388

5,395

NET ASSETS

386,066

390,380

CAPITAL AND RESERVES

Called up share capital

9

100

100

Retained earnings

385,966

390,280

SHAREHOLDERS' FUNDS

386,066

390,380

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 director and authorised for issue on 16 July 2026 and were signed by:

S Clennell - Director

1.	STATUTORY INFORMATION

The Village Shop (AOT) 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 represents net invoiced sales of goods and services, net of value added tax and trade discounts.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2015, is being amortised evenly over its estimated useful life of five 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 the cost less estimated residual value of each asset over its estimated useful life.

Fixtures and fittings

-

15% on reducing balance

Motor vehicles

-

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.

Debtors and creditors

Debtors and creditors with no stated interest rate and receivable or payable within one year are

recorded at transaction price. Any losses arising from impairment are recognised in the profit and

loss account in other administrative expenses.

Employee benefits

When employees have rendered service to the company, short-term employee benefits to which the

employees are entitled are recognised at the undiscounted amount expected to be paid in exchange

for that service.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 13 (2025 - 12 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 April 2025

and 31 March 2026

10,000

AMORTISATION

At 1 April 2025

and 31 March 2026

9,999

NET BOOK VALUE

At 31 March 2026

1

At 31 March 2025

1

5.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

machinery

fittings

vehicles

Totals

£

£

£

£

COST

At 1 April 2025

and 31 March 2026

24,995

19,643

7,571

52,209

DEPRECIATION

At 1 April 2025

8,998

9,633

5,176

23,807

Charge for year

3,199

1,502

599

5,300

At 31 March 2026

12,197

11,135

5,775

29,107

NET BOOK VALUE

At 31 March 2026

12,798

8,508

1,796

23,102

At 31 March 2025

15,997

10,010

2,395

28,402

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Other debtors

4,223

3,827

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade creditors

1,609

3,718

Taxation and social security

2,493

8,296

Other creditors

14,102

11,170

18,204

23,184

8.	PROVISIONS FOR LIABILITIES

2026

2025

£

£

Deferred tax

Accelerated capital allowances

4,388

5,395

Deferred

tax

£

Balance at 1 April 2025

5,395

Provided during year

(1,007

)

Balance at 31 March 2026

4,388

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2026

2025

value:

£

£

100

Ordinary

£1

100

100

10.	ULTIMATE CONTROLLING PARTY

The controlling party is S Clennell.