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REGISTERED NUMBER: 10002831 (England and Wales)


Ezra's Kitchen Limited

Abridged Unaudited Financial Statements

for the Year Ended 31 March 2024






Ezra's Kitchen Limited (Registered number: 10002831)






Contents of the Financial Statements
for the year ended 31 March 2024




Page

Company Information 1

Chartered Accountants' Report 2

Statement of Financial Position 3

Notes to the Financial Statements 5


Ezra's Kitchen Limited

Company Information
for the year ended 31 March 2024







DIRECTORS: Mr G Aksu
Mr E Ozbey





REGISTERED OFFICE: 185 High Road
Woodgreen
London
N22 6BA





REGISTERED NUMBER: 10002831 (England and Wales)





ACCOUNTANTS: Alton & Co
Chartered Accountants
239-241 Kennington Lane
London
SE11 5QU

Chartered Accountants' Report to the Board of Directors
on the Unaudited Financial Statements of
Ezra's Kitchen Limited

The following reproduces the text of the report prepared for the directors 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 Abridged Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Ezra's Kitchen Limited for the year ended 31 March 2024 which comprise the Abridged Income Statement, Other Comprehensive Income, Statement of Financial Position, Statement of Changes in Equity and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of Ezra's Kitchen Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Ezra's Kitchen Limited and state those matters that we have agreed to state to the Board of Directors of Ezra's Kitchen Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Ezra's Kitchen Limited and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Ezra's Kitchen Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Ezra's Kitchen Limited. You consider that Ezra's Kitchen Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Ezra's Kitchen Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.






Alton & Co
Chartered Accountants
239-241 Kennington Lane
London
SE11 5QU


17 October 2024

Ezra's Kitchen Limited (Registered number: 10002831)

Statement of Financial Position
31 March 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Property, plant and equipment 4 83,751 110,677

CURRENT ASSETS
Inventories 5 43,472 44,497
Debtors 6 33,708 45,996
Cash at bank and in hand 195,387 182,215
272,567 272,708
CREDITORS
Amounts falling due within one year 7 146,540 153,244
NET CURRENT ASSETS 126,027 119,464
TOTAL ASSETS LESS CURRENT
LIABILITIES

209,778

230,141

CREDITORS
Amounts falling due after more than one
year

8

(27,461

)

(49,346

)

PROVISIONS FOR LIABILITIES 9 (20,848 ) (20,945 )
NET ASSETS 161,469 159,850

Ezra's Kitchen Limited (Registered number: 10002831)

Statement of Financial Position - continued
31 March 2024

2024 2023
Notes £    £    £    £   
CAPITAL AND RESERVES
Called up share capital 10 100 100
Retained earnings 11 161,369 159,750
SHAREHOLDERS' FUNDS 161,469 159,850

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2024 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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.

All the members have consented to the preparation of an abridged Income Statement for the year ended 31 March 2024 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 17 October 2024 and were signed on its behalf by:




Mr G Aksu - Director



Mr E Ozbey - Director


Ezra's Kitchen Limited (Registered number: 10002831)

Notes to the Financial Statements
for the year ended 31 March 2024

1. STATUTORY INFORMATION

Ezra's Kitchen 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 (£).


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

Turnover is generated from the ordinary activities of the business and is recognised when customers take delivery of the goods.

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 - 20% on reducing balance
Fixtures and fittings - 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.

Cost of stocks are valued using the first in first out stock valuation method. Net realisable value is the estimated selling price less cost to sell.

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 statement of financial position date.


Ezra's Kitchen Limited (Registered number: 10002831)

Notes to the Financial Statements - continued
for the year ended 31 March 2024

2. ACCOUNTING POLICIES - continued
Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 21 (2023 - 22 ) .

4. PROPERTY, PLANT AND EQUIPMENT
Fixtures
Plant and and
machinery fittings Totals
£    £    £   
COST
At 1 April 2023
and 31 March 2024 56,306 210,957 267,263
DEPRECIATION
At 1 April 2023 41,450 115,136 156,586
Charge for year 2,971 23,955 26,926
At 31 March 2024 44,421 139,091 183,512
NET BOOK VALUE
At 31 March 2024 11,885 71,866 83,751
At 31 March 2023 14,856 95,821 110,677

Ezra's Kitchen Limited (Registered number: 10002831)

Notes to the Financial Statements - continued
for the year ended 31 March 2024

5. INVENTORIES
2024 2023
£    £   
Finished goods 43,472 44,497

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 4,893 10,097
Social security and other tax 597 -
Sunshine Kebabs UK Ltd - 9,179
Prepayments 28,218 26,720
33,708 45,996

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Bank loans and overdrafts 20,800 19,650
Trade creditors 32,194 59,822
Tax 35,686 28,612
Social security and other taxes - 811
Pension control account 550 462
VAT 31,187 35,745
Sunshine Kebabs UK Ltd 17,593 -
Directors' current accounts 322 832
Accrued expenses 8,208 7,310
146,540 153,244

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2024 2023
£    £   
Bank loans - 1-2 years 20,800 19,650
Bank loans - 1-5 years 6,661 29,696
27,461 49,346

9. PROVISIONS FOR LIABILITIES
2024 2023
£    £   
Deferred tax 20,848 20,945

Ezra's Kitchen Limited (Registered number: 10002831)

Notes to the Financial Statements - continued
for the year ended 31 March 2024

9. PROVISIONS FOR LIABILITIES - continued

Deferred
tax
£   
Balance at 1 April 2023 20,945
Credit to Income Statement during year (97 )
Balance at 31 March 2024 20,848

10. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2024 2023
value: £    £   
100 Ordinary £1 100 100

11. RESERVES
Retained
earnings
£   

At 1 April 2023 159,750
Profit for the year 59,619
Dividends (58,000 )
At 31 March 2024 161,369

12. RELATED PARTY DISCLOSURES

Sunshine Kebabs UK Ltd
Companies under common control

The premises used by Ezra's Kitchen Ltd is leased by Sunshine Kebabs UK Ltd.