REGISTERED NUMBER: 14226590 (England and Wales)

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 OCTOBER 2025

FOR

CHECKOUT SUPERSTORE LIMITED

Page

Company Information

1

Abridged Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

Mr I H Abdeali

Mr A A Abdeali

REGISTERED OFFICE:

370-386 Farnham Road

Slough

SL2 1JD

REGISTERED NUMBER:

14226590 (England and Wales)

SENIOR STATUTORY AUDITOR:

Thurairatnam Sudarshan FCCA

AUDITORS:

Xeinadin Audit Limited, Statutory Auditor

Chartered Accountants

Maple House, Level 5A

149 Tottenham Court Road

London

W1T 7NF

FIXED ASSETS

Tangible assets

4

1,297,242

1,558,041

CURRENT ASSETS

Stocks

841,443

751,410

Debtors

601,159

294,143

Cash at bank and in hand

79,934

218,387

1,522,536

1,263,940

CREDITORS

Amounts falling due within one year

3,388,289

3,195,203

NET CURRENT LIABILITIES

(1,865,753

)

(1,931,263

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(568,511

)

(373,222

)

PROVISIONS FOR LIABILITIES

6

324,310

389,510

NET LIABILITIES

(892,821

)

(762,732

)

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

(892,921

)

(762,832

)

(892,821

)

(762,732

)

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

All the members have consented to the preparation of an abridged Income Statement and an abridged Balance Sheet for the year ended 31 October 2025 in accordance with Section 444(2A) of the Companies Act 2006.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 29 October 2026 and were signed on its behalf by:

Mr I H Abdeali - Director

1.	STATUTORY INFORMATION

Checkout Superstore Limited 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.

The presentation currency of the financial statements is the Pound Sterling (£).

In the previous accounting period, the company was entitled to audit exemption under S477 of the Companies Act as it was a small company. Therefore, comparatives were not subject to an audit.

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.

Going concern

The accounts have been prepared on the going concern basis as the directors are of the opinion that the company will meet its liabilities as and when due, due to the continued support of the directors of the parent undertaking.

Critical accounting judgements and key sources of estimation uncertainty

In the application of the company's accounting policies, the directors are required to make judgements estimates and assumptions about the carrying value of the amount of assets and liabilities that are not readily apparent from other sources.The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant.

The estimates and underlying assumptions are reviewed on an ongoing basis

Turnover

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

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

-

10% on cost

Fixtures and fittings

-

20% on cost

Motor vehicles

-

20% on cost

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Financial instruments

Basic financial assets, including trade and other receivables and cash and bank balances are initially recognised at transaction price, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest.

Such assets are subsequently carried at amortised cost using the effective interest method.

Basic financial liabilities, including trade and other payables, bank loans, loans from fellow Group companies and preference shares that are classified as debt, are initially recognised at transaction price, unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future receipts discounted at a market rate of interest.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Short term debtors and creditors

Short term debtors and creditors with no stated interest rate are recorded transaction.Any losses arising from impairment are recognised in the profit and loss account

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 55 (2024 - 70 ) .

4.	TANGIBLE FIXED ASSETS

Totals

£

COST

At 1 November 2024

2,035,480

Additions

26,251

At 31 October 2025

2,061,731

DEPRECIATION

At 1 November 2024

477,439

Charge for year

287,050

At 31 October 2025

764,489

NET BOOK VALUE

At 31 October 2025

1,297,242

At 31 October 2024

1,558,041

5.	SECURED DEBTS

During the year, the company had a legal charge registered in favour of Metro Bank plc comprising fixed and floating charges over certain company assets. No amounts were outstanding under the related borrowing arrangements at the reporting date.

6.	PROVISIONS FOR LIABILITIES

2025

2024

£

£

Deferred tax

324,310

389,510

Deferred

tax

£

Balance at 1 November 2024

389,510

Credit to Income Statement during year

(65,200

)

Balance at 31 October 2025

324,310

7.	DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

The Report of the Auditors was unqualified.

Thurairatnam Sudarshan FCCA (Senior Statutory Auditor)

for and on behalf of Xeinadin Audit Limited, Statutory Auditor

8.	RELATED PARTY DISCLOSURES

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

2025

2024

£

£

A.A.& Sons Limited - Other debtors

577,160

246,059

Eton House Residential Home - Other debtors

17,041

67,041

Perfect Homes 2 Let Limited - Other creditors

67,000

57,000

Montem Guest House - other creditors

98,520

13,620

Mr I H Abdeali and Mr A A Abdeali are directors and shareholders of above companies.

9.	FRC ETHICAL STANDARD - PROVISIONS AVAILABLE FOR SMALL ENTITIES

In common with many other businesses of our size and nature we use our auditors to prepare and submit returns to the tax authorities and assist with the preparation of the financial statements.

10.	ULTIMATE CONTROLLING PARTY

The ultimate parent company is Triple A Holdings Limited., a company registered in the United Kingdom. Mr I H Abdeali and Mr A A Abdeali are directors and shareholders of Triple A Holdings Limited.