Supergrows Food Stores Ltd - Filleted accounts

Registered number

05246768

Supergrows Food Stores Ltd

Filleted Accounts

31 December 2025

Supergrows Food Stores Ltd
Registered number:		05246768
Balance Sheet
as at 31 December 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	3		20,423			26,076

Current assets
Stocks		163,540			180,710
Debtors	4	96,879			94,063
Cash at bank and in hand		262,508			285,720
		522,927			560,493

Creditors: amounts falling due within one year	5	(79,801)			(93,067)

Net current assets			443,126			467,426

Total assets less current liabilities			463,549			493,502

Creditors: amounts falling due after more than one year	6		(5,276)			(15,651)



Net assets			458,273			477,851

Capital and reserves
Called up share capital			100			100
Profit and loss account			458,173			477,751

Shareholders' funds			458,273			477,851

The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




G R Chaudhry
Director
Approved by the board on 24 August 2026

Supergrows Food Stores Ltd
Notes to the Accounts
for the year ended 31 December 2025


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	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 from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Motor Vehicle			25% Straight Line Method
	Plant and machinery			15% Reducing Balance Method
	Leasehold land and buildings			5% Straight Line Method

	Stocks
	Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Pensions
	Contributions to defined contribution plans are expensed in the period to which they relate.


2	Employees					2025		2024
Number							Number

	Average number of persons employed by the company					5		12


3	Tangible fixed assets
		Land and buildings		Plant and machinery etc		Motor vehicles		Total
£			£		£		£
	Cost
	At 1 January 2025	74,799		109,190		11,745		195,734
	At 31 December 2025	74,799		109,190		11,745		195,734

	Depreciation
	At 1 January 2025	74,647		92,075		2,936		169,658
	Charge for the year	150		2,567		2,936		5,653
	At 31 December 2025	74,797		94,642		5,872		175,311

	Net book value
	At 31 December 2025	2		14,548		5,873		20,423
	At 31 December 2024	152		17,115		8,809		26,076


4	Debtors					2025		2024
£							£

	Trade debtors					-		18,000
	Other debtors					96,879		76,063
						96,879		94,063


5	Creditors: amounts falling due within one year					2025		2024
£							£

	Bank loans and overdrafts					3,666		32,701
	Trade creditors					38,330		34,055
	Corporation tax					18,621		15,337
	Taxation and social security costs					7,297		4,160
	Other creditors					11,887		6,814
						79,801		93,067


6	Creditors: amounts falling due after one year					2025		2024
£							£

	Bank loans					5,276		15,651


7	Other information

	Supergrows Food Stores Ltd is a private company limited by shares and incorporated in England. Its registered office is: