P&J Stores Ltd - Accounts to registrar (filleted)

REGISTERED NUMBER: 14751590 (England and Wales)

Financial Statements for the Year Ended 31 March 2026

for

P&J Stores Ltd

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

Report of the Accountants

6

DIRECTORS:

Mr. Vipul Vanmalibhai Patel

Mrs. Arti Balwantbhai Patel

REGISTERED OFFICE:

Bridge House

9 - 13 Holbrook Lane

Coventry

West Midlands

CV6 4AD

BUSINESS ADDRESS:

4-6 Garange Place

Kettering

NN16 0NT

REGISTERED NUMBER:

14751590 (England and Wales)

ACCOUNTANTS:

Sterling Accounting Services Limited

Bridge House

9-13 Holbrook Lane

Coventry

CV6 4AD

FIXED ASSETS

Intangible assets

4

85,205

Tangible assets

5

8,278

268

93,483

85,473

CURRENT ASSETS

Stocks

20,125

23,464

Debtors

6

3,394

Cash at bank and in hand

129,247

110,402

152,766

137,260

CREDITORS

Amounts falling due within one year

7

226,511

212,067

NET CURRENT LIABILITIES

(73,745

)

(74,807

)

TOTAL ASSETS LESS CURRENT
LIABILITIES

19,738

10,666

CAPITAL AND RESERVES

Called up share capital

8

200

Retained earnings

19,538

10,466

SHAREHOLDERS' FUNDS

19,738

10,666

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 directors acknowledge their 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 Board of Directors and authorised for issue on 17 August 2026 and were signed on its behalf by:

Mr. Vipul Vanmalibhai Patel - Director

1.	STATUTORY INFORMATION

P&J Stores 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 is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 0, is being amortised evenly over its estimated useful life of nil 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 each asset over its estimated useful life.

Plant and machinery etc

-

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2025 - 3 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 April 2025

and 31 March 2026

85,205

NET BOOK VALUE

At 31 March 2026

85,205

At 31 March 2025

85,205

5.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 April 2025

440

Additions

10,770

At 31 March 2026

11,210

DEPRECIATION

At 1 April 2025

172

Charge for year

2,760

At 31 March 2026

2,932

NET BOOK VALUE

At 31 March 2026

8,278

At 31 March 2025

268

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

Trade debtors

2,787

Other debtors

607

3,394

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

Trade creditors

13,296

8,174

Taxation and social security

6,979

5,947

Other creditors

206,236

197,946

226,511

212,067

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.3.26

31.3.25

value:

£

200

Ordinary

£1

200

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Statement of Financial Position. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

As described on the Statement of Financial Position you are responsible for the preparation of the financial statements for the year ended 31 March 2026 set out on page nil and you consider that the company is exempt from an audit.

In accordance with your instructions, we have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and information and explanations supplied to us.

Sterling Accounting Services Limited

Bridge House

9-13 Holbrook Lane

Coventry

CV6 4AD

17 August 2026