REGISTERED NUMBER: 11862037 (England and Wales)

Financial Statements for the Year Ended 31 March 2026

for

High Acres Stores Ltd

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

Report of the Accountants

6

DIRECTOR:

Mrs Nila Dave

REGISTERED OFFICE:

32 Madeley Road

Kingswinford

West Midlands

DY6 8PF

REGISTERED NUMBER:

11862037 (England and Wales)

ACCOUNTANTS:

Sterling Accounting Services Limited

Bridge House

9-13 Holbrook Lane

Coventry

CV6 4AD

FIXED ASSETS

Property, plant and equipment

4

55,027

36,374

CURRENT ASSETS

Inventories

18,740

17,560

Debtors

5

97,129

82

Cash at bank and in hand

47,016

138,935

162,885

156,577

CREDITORS

Amounts falling due within one year

6

27,680

27,622

NET CURRENT ASSETS

135,205

128,955

TOTAL ASSETS LESS CURRENT LIABILITIES

190,232

165,329

CREDITORS

Amounts falling due after more than one year

7

116,209

102,834

NET ASSETS

74,023

62,495

CAPITAL AND RESERVES

Called up share capital

8

100

100

Retained earnings

73,923

62,395

SHAREHOLDERS' FUNDS

74,023

62,495

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 director acknowledges her 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 director and authorised for issue on 13 October 2026 and were signed by:

Mrs Nila Dave - Director

1.	STATUTORY INFORMATION

High Acres 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 represents net sales of invoiced goods and services excluding Value Added Tax.

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

Inventories 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 - 1 ) .

4.	PROPERTY, PLANT AND EQUIPMENT

Plant and

machinery

etc

£

COST

At 1 April 2025

88,558

Additions

36,995

At 31 March 2026

125,553

DEPRECIATION

At 1 April 2025

52,184

Charge for year

18,342

At 31 March 2026

70,526

NET BOOK VALUE

At 31 March 2026

55,027

At 31 March 2025

36,374

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Trade debtors

96,895

-

Other debtors

234

82

97,129

82

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Trade creditors

12,767

2,846

Taxation and social security

3,279

4,148

Other creditors

11,634

20,628

27,680

27,622

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.3.26

31.3.25

£

£

Bank loans

116,209

102,834

8.	CALLED UP SHARE CAPITAL

Allotted and issued:

Number:

Class:

Nominal

31.3.26

31.3.25

value:

£

£

100

Share capital 1

£1

100

100

9.	RELATED PARTY DISCLOSURES

During the year, the Company has paid rent of £12,000 (2025: £12,000) in respect of use of business property owned by the directors

The following reproduces the text of the report prepared for the director 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 Director 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

Date: .............................................