FRS102 1A Filleted


Company registration number:						NI049156
Warren Park Stores Ltd

Balance sheet
as at 31 March 2026

		2026		2025
	Note	£	£	£	£
Fixed assets
Intangible assets	4	3,960		3,960
Tangible assets	5	60,534		60,200
			64,494		64,160
Current assets
Stocks		35,000		35,000
Debtors		-		2,412
Cash at bank and in hand		38,185		77,223
			73,185		114,635
Creditors: amounts falling due within one year			(8,468)		(17,590)
Net current assets			64,717		97,045
Total assets less current liabilities			129,211		161,205
NET ASSETS			129,211		161,205

Capital and reserves
Called up share capital			5		5
Profit and loss account			129,206		161,200
TOTAL EQUITY			129,211		161,205


The company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies for the year ended 31 March 2026.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges their responsibilities to comply with the Companies Act 2006 in respect to accounting records and the preparation of financial statements.

1


Warren Park Stores Ltd

Notes to the financial statements
for the year ended 31 March 2026


1	Company information

	Warren Park Stores Ltd is a private company registered in Northern Ireland. Its registered number is NI049156. The company is limited by shares. Its registered office is 2 Wildeen, Harmony Hill, Lisburn, Co. Antrim.

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 historic cost convention.

	Going concern
	In preparing these financial statements, the director has assessed whether there are any material uncertainties related to events or conditions that cast significant doubt upon the company’s ability to continue as a going concern. In making this assessment, the director takes into account all available information about the future which is at least 12 months from the date that the financial statements are authorised for issue.

	The director considers that the company has adequate resources to continue in business for the foreseeable future and that it is appropriate to adopt the going concern basis in preparing the financial statements.

	Turnover
	Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, Value Added Tax and other sales taxes.

	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.

	Amortisation is provided at the following annual rates in order to write off each asset over its estimated useful life.

	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.

	Tangible fixed assets
	Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

	Plant and machinery etc.:
	Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.	-	10% reducing balance

3


Warren Park Stores Ltd

Notes to the financial statements - continued
for the year ended 31 March 2026

2	Accounting policies - continued

	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 taxation. Tax is recognised in the Profit and loss account, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

	Current 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.

	Retirement benefits
	The company operates a defined contribution pension scheme. Contributions payable to the company’s pension scheme are charged to profit and loss in the period to which they relate.

3	Average number of employees

	During the year the average number of employees was 8 (2025 - 8).

4	Intangible assets

		Goodwill
		£
	Cost
	At 1 April 2025	13,032
	At 31 March 2026	13,032

	Amortisation
	At 1 April 2025	9,072
	At 31 March 2026	9,072

	Net book value
	At 31 March 2026	3,960

	At 31 March 2025	3,960


4


	Company registration number:		NI049156
	Warren Park Stores Ltd

	Balance sheet - continued
	as at 31 March 2026

	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 Profit and loss account has not been delivered to the Registrar.

	Signed by:

	Mr P Johnson, Director
	6 October 2026

	2


	Company registration number:	NI049156

	Annual report and unaudited financial statements
	for the year ended 31 March 2026
	for
	Warren Park Stores Ltd


	Pages for filing with the Registrar