Company registration number: 07797358
Annual report and unaudited financial statements
for the year ended 30 November 2025
for
H & D Minimarket Limited
Pages for filing with the Registrar
Company registration number: 07797358
H & D Minimarket Limited
Balance sheet
as at 30 November 2025
2025 2024
Note £ £ £ £
Fixed assets
Intangible assets 4 - -
Tangible assets 5 62,980 77,381
62,980 77,381
Current assets
Stocks 55,780 51,220
Cash at bank and in hand 43,052 57,168
98,832 108,388
Creditors: amounts falling due within one year
(82,572) (105,204)
Net current assets 16,260 3,184
Total assets less current liabilities 79,240 80,565
Creditors: Amounts falling due after more than one year
(36,246) (42,492)
NET ASSETS 42,994 38,073
Capital and reserves
Called up share capital 100 100
Profit and loss account 42,894 37,973
TOTAL EQUITY 42,994 38,073
The company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies for the year ended 30 November 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.
1
Company registration number: 07797358
H & D Minimarket Limited
Balance sheet - continued
as at 30 November 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 H Patel, Director
6 August 2026
2
H & D Minimarket Limited
Notes to the financial statements
for the year ended 30 November 2025
1 Company information
H & D Minimarket Limited is a private company registered in England and Wales. Its registered number is 07797358. The company is limited by shares. Its registered office is Office 5 Mansfield Business Centre, Ashfield Avenue, Mansfield, Nottinghamshire, NG18 2AE. Its principal place of business is 218 Sandy Lane, Droyslden, Manchester, M43 7JX.
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.
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.
Amortisation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Goodwill -
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 - 20% reducing balance
Fixtures and fittings - 20% reducing balance
Motor vehicles - 20% reducing balance
Computer equipment - 20% reducing balance
3
H & D Minimarket Limited
Notes to the financial statements - continued
for the year ended 30 November 2025
2 Accounting policies - continued
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 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 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.
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 6 (2024 - 7).
4 Intangible assets
Goodwill
£
Cost
At 1 December 2024 83,000
At 30 November 2025 83,000
Amortisation
At 1 December 2024 83,000
At 30 November 2025 83,000
4
H & D Minimarket Limited
Notes to the financial statements - continued
for the year ended 30 November 2025
4 Intangible assets - continued
Net book value
At 30 November 2025 -
At 30 November 2024 -
5 Tangible fixed assets
Plant and machinery etc.

£
Cost
At 1 December 2024 178,601
Additions 1,343
At 30 November 2025 179,944
Depreciation
At 1 December 2024 101,220
Charge for year 15,744
At 30 November 2025 116,964
Net book value
At 30 November 2025 62,980
At 30 November 2024 77,381
5