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Registered number: 07861539
Click Stores Ltd
Unaudited Financial Statements
For The Year Ended 30 November 2025
CKM Accountancy
Click Stores Ltd
Contents
Contents

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

Page 1
Click Stores Ltd
Balance Sheet
As At 30 November 2025
Balance Sheet
Registered number: 07861539

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 3,696 |  | 1,964
|  |  | 3,696 |  | 1,964
CURRENT ASSETS
Stocks | 5 | 24,305 |  | 41,437 |
Debtors | 6 | 4,962 |  | 10,947 |
|  | 29,267 |  | 52,384 |
Creditors: Amounts Falling Due Within One Year | 7 | (73,622 ) |  | (68,777 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (44,355 ) |  | (16,393 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | (40,659 ) |  | (14,429 )
Creditors: Amounts Falling Due After More Than One Year | 8 |  | - |  | (5,350 )
PROVISIONS FOR LIABILITIES
Deferred Taxation | 9 |  | (533 ) |  | (269 )
NET LIABILITIES |  |  | (41,192 ) |  | (20,048 )
CAPITAL AND RESERVES
Called up share capital | 10 |  | 100 |  | 100
Profit and Loss Account |  |  | (41,292 ) |  | (20,148 )
SHAREHOLDERS' FUNDS |  |  | (41,192) |  | (20,048)

Page 1
Page 2
Click Stores Ltd
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 member has 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.
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 Mohammed Sajid Director
27th July 2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Click Stores Ltd
Notes to the Financial Statements
For The Year Ended 30 November 2025
Notes to the Financial Statements
1. General Information
Click Stores Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 07861539 . The registered office is Unit 16/17 Spotland Bridge Mill, Mellor Street, Rochdale, OL11 5BU.
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 is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer.
2.3. 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:

Leasehold | 20% on reducing balance.
Plant & Machinery | 15% to 25% on reducing balance.
Computer Equipment | 33% on reducing balance.

2.4. Stocks and Work in Progress
Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks.
2.5. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and asset reflects the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2024: NIL)
- -
Page 3
Page 4
Click Stores Ltd
Notes to the Financial Statements (continued)
For The Year Ended 30 November 2025
4. Tangible Assets

| Land & Property
--- | ---
| Leasehold | Plant & Machinery | Computer Equipment | Total
| £ | £ | £ | £
Cost
As at 1 December 2024 | 944 | 1,875 | 868 | 3,687
Additions | 391 | 1,512 | 742 | 2,645
Disposals | - | - | (164 ) | (164 )
As at 30 November 2025 | 1,335 | 3,387 | 1,446 | 6,168
Depreciation
As at 1 December 2024 | 240 | 724 | 759 | 1,723
Provided during the period | 206 | 468 | 235 | 909
Disposals | - | - | (160 ) | (160 )
As at 30 November 2025 | 446 | 1,192 | 834 | 2,472
Net Book Value
As at 30 November 2025 | 889 | 2,195 | 612 | 3,696
As at 1 December 2024 | 704 | 1,151 | 109 | 1,964

5. Stocks

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Finished goods | 24,305 |  | 41,437

6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 375 |  | 675
Prepayments and accrued income | 3,539 |  | 3,833
Other debtors | 518 |  | 6,439
Other taxes and social security | 530 |  | -
| 4,962 |  | 10,947

Page 4
Page 5
Click Stores Ltd
Notes to the Financial Statements (continued)
For The Year Ended 30 November 2025
7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 2,279 |  | 2,729
Bank loans and overdrafts | 16,829 |  | 17,149
Corporation tax | - |  | 11
Other taxes and social security | - |  | 1,092
Other creditors | 11,900 |  | -
Accruals and deferred income | 1,195 |  | 1,394
Director's loan account | 41,419 |  | 46,402
| 73,622 |  | 68,777

8. Creditors: Amounts Falling Due After More Than One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans | - |  | 5,350

9. Deferred Taxation
The provision for deferred taxation arises from accelerated capital allowances.

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Other timing differences | 533 |  | 269

10. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 100 |  | 100

11. Other Commitments
The total of future minimum lease payments under non-cancellable operating leases are as following:

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Not later than one year | 14,893 |  | 8,353
Later than one year and not later than five years | 16,669 |  | 6,460
| 31,562 |  | 14,813

Page 5