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Company Registration No. 10348968 (England and Wales)
M & A STORES LIMITED Unaudited accounts for the year ended 31 August 2025
M & A STORES LIMITED Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
- 2 -
M & A STORES LIMITED Company Information for the year ended 31 August 2025
Director
THIRUCHELVAM MATHIVANNAN
Company Number
10348968 (England and Wales)
Registered Office
Tollgate Stores Ltd 98 Tollgate Road Salisbury Wiltshire SP1 2JW England
Accountants
IRTS Business Solutions Limited 209 The Heights Northolt Middlesex UB5 4BX
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M & A STORES LIMITED Statement of financial position as at 31 August 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Tangible assets
4
2,122,848 
2,103,392 
Current assets
Inventories
185,230 
110,625 
Debtors
5
2,329 
100,000 
Cash at bank and in hand
38,937 
20,878 
226,496 
231,503 
Creditors: amounts falling due within one year
6
(975,240)
(940,980)
Net current liabilities
(748,744)
(709,477)
Total assets less current liabilities
1,374,104 
1,393,915 
Creditors: amounts falling due after more than one year
7
(1,104,855)
(1,185,778)
Net assets
269,249 
208,137 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
269,149 
208,037 
Shareholders' funds
269,249 
208,137 
For the year ending 31 August 2025 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.
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 30 October 2025 and were signed on its behalf by
THIRUCHELVAM MATHIVANNAN Director Company Registration No. 10348968
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M & A STORES LIMITED Notes to the Accounts for the year ended 31 August 2025
1
Statutory information
M & A STORES LIMITED is a private company, limited by shares, registered in England and Wales, registration number 10348968. The registered office is Tollgate Stores Ltd, 98 Tollgate Road, Salisbury, Wiltshire, SP1 2JW, England.
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.
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
15%
4
Tangible fixed assets
Land & buildings 
Plant & machinery 
Fixtures & fittings 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 1 September 2024
1,985,769 
94,500 
134,862 
2,215,131 
Additions
- 
- 
42,288 
42,288 
At 31 August 2025
1,985,769 
94,500 
177,150 
2,257,419 
Depreciation
At 1 September 2024
- 
46,116 
65,623 
111,739 
Charge for the year
- 
9,677 
13,155 
22,832 
At 31 August 2025
- 
55,793 
78,778 
134,571 
Net book value
At 31 August 2025
1,985,769 
38,707 
98,372 
2,122,848 
At 31 August 2024
1,985,769 
48,384 
69,239 
2,103,392 
5
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
Trade debtors
2,329 
- 
Amounts due from group undertakings etc.
- 
100,000 
2,329 
100,000 
- 5 -
M & A STORES LIMITED Notes to the Accounts for the year ended 31 August 2025
6
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
Bank loans and overdrafts
69,868 
- 
VAT
5,299 
3,309 
Trade creditors
194,717 
171,243 
Taxes and social security
18,808 
18,125 
Other creditors
8,523 
59,788 
Loans from directors
678,025 
688,515 
975,240 
940,980 
7
Creditors: amounts falling due after more than one year
2025 
2024 
£ 
£ 
Bank loans
1,104,855 
1,185,778 
8
Average number of employees
During the year the average number of employees was 11 (2024: 11).
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