Acorah Software Products - Accounts Production 15.0.500 false true 30 June 2023 1 July 2022 false 1 July 2023 30 June 2024 30 June 2024 12038479 Mr Ibrahim Bilir iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 12038479 2023-06-30 12038479 2024-06-30 12038479 2023-07-01 2024-06-30 12038479 frs-core:CurrentFinancialInstruments 2024-06-30 12038479 frs-core:Non-currentFinancialInstruments 2024-06-30 12038479 frs-core:ComputerEquipment 2024-06-30 12038479 frs-core:ComputerEquipment 2023-07-01 2024-06-30 12038479 frs-core:ComputerEquipment 2023-06-30 12038479 frs-core:FurnitureFittings 2024-06-30 12038479 frs-core:FurnitureFittings 2023-07-01 2024-06-30 12038479 frs-core:FurnitureFittings 2023-06-30 12038479 frs-core:MotorVehicles 2024-06-30 12038479 frs-core:MotorVehicles 2023-07-01 2024-06-30 12038479 frs-core:MotorVehicles 2023-06-30 12038479 frs-core:PlantMachinery 2024-06-30 12038479 frs-core:PlantMachinery 2023-07-01 2024-06-30 12038479 frs-core:PlantMachinery 2023-06-30 12038479 frs-core:ShareCapital 2024-06-30 12038479 frs-core:RetainedEarningsAccumulatedLosses 2024-06-30 12038479 frs-bus:PrivateLimitedCompanyLtd 2023-07-01 2024-06-30 12038479 frs-bus:FilletedAccounts 2023-07-01 2024-06-30 12038479 frs-bus:SmallEntities 2023-07-01 2024-06-30 12038479 frs-bus:AuditExempt-NoAccountantsReport 2023-07-01 2024-06-30 12038479 frs-bus:SmallCompaniesRegimeForAccounts 2023-07-01 2024-06-30 12038479 frs-bus:Director1 2023-07-01 2024-06-30 12038479 frs-core:Non-currentFinancialInstruments 2 2024-06-30 12038479 frs-countries:EnglandWales 2023-07-01 2024-06-30 12038479 2022-06-30 12038479 2023-06-30 12038479 2022-07-01 2023-06-30 12038479 frs-core:CurrentFinancialInstruments 2023-06-30 12038479 frs-core:Non-currentFinancialInstruments 2023-06-30 12038479 frs-core:ShareCapital 2023-06-30 12038479 frs-core:RetainedEarningsAccumulatedLosses 2023-06-30 12038479 frs-core:Non-currentFinancialInstruments 2 2023-06-30
Registered number: 12038479
Yilmaz Restaurant Ltd
Unaudited Financial Statements
For The Year Ended 30 June 2024
DMS Accountant Co Ltd
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 12038479
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 18,109 22,637
18,109 22,637
CURRENT ASSETS
Stocks 5 3,500 1,800
Debtors 6 9,415 10,593
Cash at bank and in hand 3,932 5,190
16,847 17,583
Creditors: Amounts Falling Due Within One Year 7 (15,509 ) (14,034 )
NET CURRENT ASSETS (LIABILITIES) 1,338 3,549
TOTAL ASSETS LESS CURRENT LIABILITIES 19,447 26,186
Creditors: Amounts Falling Due After More Than One Year 8 (39,129 ) (47,042 )
NET LIABILITIES (19,682 ) (20,856 )
CAPITAL AND RESERVES
Called up share capital 9 1 1
Profit and Loss Account (19,683 ) (20,857 )
SHAREHOLDERS' FUNDS (19,682) (20,856)
Page 1
Page 2
For the year ending 30 June 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr Ibrahim Bilir
Director
16/07/2024
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Yilmaz Restaurant Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 12038479 . The registered office is 30, South Road, Waterloo, Liverpool, L22 5PQ.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. 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 is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Plant & Machinery £1,966.08
Motor Vehicles £2,457.60
Fixtures & Fittings £13,082.06
Computer Equipment £603.35
Depreciation policy 20% Reducing balance
2.4. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 10 (2023: 13)
10 13
Page 3
Page 4
4. Tangible Assets
Plant & Machinery Motor Vehicles Fixtures & Fittings Computer Equipment Total
£ £ £ £ £
Cost
As at 1 July 2023 6,000 6,000 22,853 838 35,691
As at 30 June 2024 6,000 6,000 22,853 838 35,691
Depreciation
As at 1 July 2023 3,542 2,928 6,500 84 13,054
Provided during the period 492 614 3,271 151 4,528
As at 30 June 2024 4,034 3,542 9,771 235 17,582
Net Book Value
As at 30 June 2024 1,966 2,458 13,082 603 18,109
As at 1 July 2023 2,458 3,072 16,353 754 22,637
5. Stocks
2024 2023
£ £
Materials 3,500 1,800
6. Debtors
2024 2023
£ £
Due within one year
Director's loan account 9,415 10,593
7. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
PAYE 1,208 554
VAT 14,301 13,480
15,509 14,034
8. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Loan-BBLS 39,129 44,464
Loan-Santander Business Loan - 2,578
39,129 47,042
Page 4
Page 5
9. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 1 1
Page 5