REGISTERED NUMBER: 10449243 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31st December 2025

for

DNP Stores Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

Director:

D Patel

Registered office:

20-22 Partington Street

Failsworth

Manchester

Greater Manchester

M35 9RD

Registered number:

10449243 (England and Wales)

Accountants:

DBF Associates

Chartered Accountants

South Cheetham B C

10 Park Place

Manchester

Lancashire

M4 4EY

Fixed assets

Intangible assets

4

92,800

98,600

Tangible assets

5

239,838

188,864

332,638

287,464

Current assets

Stocks

39,554

37,554

Debtors

6

54,983

40,847

Cash at bank and in hand

24,199

34,388

118,736

112,789

Creditors

Amounts falling due within one year

7

112,196

73,028

Net current assets

6,540

39,761

Total assets less current liabilities

339,178

327,225

Creditors

Amounts falling due after more than one year

8

124,784

134,133

Net assets

214,394

193,092

Capital and reserves

Called up share capital

9

100

100

Retained earnings

214,294

192,992

Shareholders' funds

214,394

193,092

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st December 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 4th September 2026 and were signed by:

D Patel - Director

1.	Statutory information

DNP 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 2016, is being amortised evenly over its estimated useful life of twenty five 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.

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 and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred 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.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

3.	Employees and directors

The average number of employees during the year was 6 (2024 - 7 ) .

4.	Intangible fixed assets

Goodwill

£

Cost

At 1st January 2025

and 31st December 2025

145,000

Amortisation

At 1st January 2025

46,400

Charge for year

5,800

At 31st December 2025

52,200

Net book value

At 31st December 2025

92,800

At 31st December 2024

98,600

5.	Tangible fixed assets

Fixtures

Long

and

Motor

leasehold

fittings

vehicles

Totals

£

£

£

£

Cost

At 1st January 2025

152,834

6,294

66,485

225,613

Additions

-

70,072

-

70,072

At 31st December 2025

152,834

76,366

66,485

295,685

Depreciation

At 1st January 2025

-

4,303

32,446

36,749

Charge for year

-

12,971

6,127

19,098

At 31st December 2025

-

17,274

38,573

55,847

Net book value

At 31st December 2025

152,834

59,092

27,912

239,838

At 31st December 2024

152,834

1,991

34,039

188,864

6.

Debtors

2025

2024

£

£

Amounts falling due within one year:

Other debtors

11,705

340

Amounts falling due after more than one year:

Other debtors

43,278

40,507

Aggregate amounts

54,983

40,847

7.

Creditors: amounts falling due within one year

2025

2024

£

£

Bank loans and overdrafts

5,758

-

Trade creditors

96,625

54,628

Taxation and social security

8,569

18,400

Other creditors

1,244

-

112,196

73,028

8.

Creditors: amounts falling due after more than one year

2025

2024

£

£

Bank loans

-

43,705

Hire purchase contracts

13,142

-

Other creditors

111,642

90,428

124,784

134,133

Amounts falling due in more than five years:

Repayable otherwise than by instalments

Other loans more 5yrs non-inst

23,055

23,055

9.	Called up share capital

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

100

Ordinary

1

100

100