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Company Registration No. 09432445 (England and Wales)
JS Discount Stores Ltd Unaudited accounts for the year ended 28 February 2026
JS Discount Stores Ltd Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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JS Discount Stores Ltd Company Information for the year ended 28 February 2026
Director
JS Assi
Company Number
09432445 (England and Wales)
Registered Office
32 Chestnut Rie Barrow-upon-Humber DN19 7SG
Accountants
A-1 Accountants Ltd 32 Chestnut Rise Barrow-upon-Humber DN19 7SG
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JS Discount Stores Ltd Statement of financial position as at 28 February 2026
2026
2025
Notes
£
£
Fixed assets
Tangible assets
4
697
929
Current assets
Inventories
30,200
39,500
Debtors
-
475
Cash at bank and in hand
18,063
12,972
48,263
52,947
Creditors: amounts falling due within one year
(1,267)
(6,836)
Net current assets
46,996
46,111
Total assets less current liabilities
47,693
47,040
Creditors: amounts falling due after more than one year
(24,226)
(25,546)
Net assets
23,467
21,494
Capital and reserves
Called up share capital
5
10
10
Profit and loss account
23,457
21,484
Shareholders' funds
23,467
21,494
For the year ending 28 February 2026 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 director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
The members have agreed to the preparation of abridged accounts for the year in accordance with Section 444(2A).
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 19 May 2026 and were signed on its behalf by
JS Assi Director Company Registration No. 09432445
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JS Discount Stores Ltd Notes to the Accounts for the year ended 28 February 2026
1
Statutory information
JS Discount Stores Ltd is a private company, limited by shares, registered in England and Wales, registration number 09432445. The registered office is 32 Chestnut Rie, Barrow-upon-Humber, DN19 7SG.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover represents the value, net of VAT and discounts, of goods provided to customers and work carried out in respect of services provided to customers.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Fixtures & fittings
25%RBL
4
Tangible fixed assets
Total
£
Cost or valuation
At 1 March 2025
2,200
At 28 February 2026
2,200
Depreciation
At 1 March 2025
1,271
Charge for the year
232
At 28 February 2026
1,503
Net book value
At 28 February 2026
697
At 28 February 2025
929
5
Share capital
2026
2025
£
£
Allotted, called up and fully paid:
10 Ordinary shares of £1 each
10
10
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JS Discount Stores Ltd Notes to the Accounts for the year ended 28 February 2026
6
Average number of employees
During the year the average number of employees was 0 (2025: 0).
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