Company registration number: NI066660
Annual report and unaudited financial statements
for the year ended 31 October 2025
for
DP Supermarkets Limited
Pages for filing with the Registrar
Company registration number: NI066660
DP Supermarkets Limited
Balance sheet
as at 31 October 2025
2025 2024
Note £ £ £ £
Fixed assets
Tangible assets 4 382,343 361,619
382,343 361,619
Current assets
Stocks 114,690 110,934
Debtors 5 7,563 6,306
Cash at bank and in hand 456,875 392,468
579,128 509,708
Creditors: amounts falling due within one year
6 (284,420) (257,555)
Net current assets 294,708 252,153
Total assets less current liabilities 677,051 613,772
Provisions for liabilities (94,044) (88,524)
NET ASSETS 583,007 525,248
Capital and reserves
Called up share capital 2 2
Profit and loss account 583,005 525,246
TOTAL EQUITY 583,007 525,248
The company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies for the year ended 31 October 2025.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges their responsibilities to comply with the Companies Act 2006 in respect to accounting records and the preparation of financial statements.
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Company registration number: NI066660
DP Supermarkets Limited
Balance sheet - continued
as at 31 October 2025
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 Profit and loss account has not been delivered to the Registrar.
Signed by:
Mr P HIll, Director
17 July 2026
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DP Supermarkets Limited
Notes to the financial statements
for the year ended 31 October 2025
1 Company information
DP Supermarkets Limited is a private company registered in Northern Ireland. Its registered number is NI066660. The company is limited by shares. Its registered office is Centra, 99-99a Main Street, Armagh, County Armagh, BT60 1PJ.
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 historic cost convention.
Going concern
In preparing these financial statements, the director has assessed whether there are any material uncertainties related to events or conditions that cast significant doubt upon the company’s ability to continue as a going concern. In making this assessment, the director takes into account all available information about the future which is at least 12 months from the date that the financial statements are authorised for issue.
The director considers that the company has adequate resources to continue in business for the foreseeable future and that it is appropriate to adopt the going concern basis in preparing the financial statements.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, Value Added Tax and other sales taxes.
Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.
Plant and machinery etc.:
Plant and machinery - 10% reducing balance
Fixtures & fittings - 10% reducing balance
Motor vehicles - 10% reducing balance
Computer equipment - 10% 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.
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DP Supermarkets Limited
Notes to the financial statements - continued
for the year ended 31 October 2025
2 Accounting policies - continued
Taxation
Taxation for the year comprises current and deferred taxation. Tax is recognised in the Profit and loss account, 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 taxation
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 been enacted or substantively enacted by the balance sheet date 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 probably that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
Hire purchase and leasing commitments
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.
The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.
Retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company’s pension scheme are charged to profit and loss in the period to which they relate.
3 Average number of employees
During the year the average number of employees was 56 (2024 - 46).
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DP Supermarkets Limited
Notes to the financial statements - continued
for the year ended 31 October 2025
4 Tangible fixed assets
Plant and machinery etc.

£
Cost
At 1 November 2024 910,500
Additions 63,206
At 31 October 2025 973,706
Depreciation
At 1 November 2024 548,881
Charge for year 42,482
At 31 October 2025 591,363
Net book value
At 31 October 2025 382,343
At 31 October 2024 361,619
5 Debtors
2025 2024
£ £
Trade debtors 7,563 6,306
6 Creditors: amounts falling due within one year
2025 2024
£ £
Hire purchase and finance leases 47,931 24,298
Trade creditors 180,298 181,807
Amounts owed to directors 11,146 198
Other creditors (11,025) (11,361)
Taxation 49,413 53,048
VAT payable 6,657 9,565
284,420 257,555
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