1 October 2023 v2025.35.1 limited_company_frs_102_section_1a_v1_1_2 companies_houseSoftwarefalsetruetruetrueNo description of principal activityfalsetruexbrli:purexbrli:sharesiso4217:GBP033469432023-10-012024-09-30033469432024-09-30033469432023-09-3003346943core:WithinOneYear2024-09-3003346943core:WithinOneYear2023-09-3003346943core:ShareCapital2024-09-3003346943core:ShareCapital2023-09-3003346943core:RetainedEarningsAccumulatedLosses2024-09-3003346943core:RetainedEarningsAccumulatedLosses2023-09-3003346943bus:Director12023-10-012024-09-3003346943bus:RegisteredOffice2023-10-012024-09-3003346943core:FurnitureFittings2023-10-012024-09-3003346943core:MotorVehicles2023-10-012024-09-30033469432022-10-012023-09-3003346943core:LandBuildings2023-10-0103346943core:PlantMachinery2023-10-01033469432023-10-0103346943core:LandBuildings2023-10-012024-09-3003346943core:PlantMachinery2023-10-012024-09-3003346943core:LandBuildings2024-09-3003346943core:PlantMachinery2024-09-3003346943core:LandBuildings2023-09-3003346943core:PlantMachinery2023-09-300334694312023-10-012024-09-3003346943countries:EnglandWales2023-10-012024-09-3003346943bus:AuditExemptWithAccountantsReport2023-10-012024-09-3003346943bus:PrivateLimitedCompanyLtd2023-10-012024-09-3003346943bus:SmallEntities2023-10-012024-09-3003346943bus:FullAccounts2023-10-012024-09-30
Company registration number:
03346943
Kebab U.K. Limited
Unaudited Filleted Financial Statements for the year ended
30 September 2024
Kebab U.K. Limited
Report of the Accountant to the directors of Kebab U.K. Limited
Year ended
30 September 2024
These financial statements have been prepared in accordance with my terms of engagement and in order to assist you to fulfil your duties under the Companies Acts that relate to preparing the financial statements of the company for the year ended
30 September 2024
.
I have prepared these financial statements based on the accounting records, information and explanations provided by you. I do not express any opinion on the financial statements.
On the statement of financial position you have acknowledged your duties under the prevailing Companies Acts to ensure that the company keeps adequate accounting records and prepares financial statements that give a "true and fair view".
You have determined that the company is exempt from the statutory requirement for an audit for this accounting year. Therefore, the financial statements are unaudited.
The financial statements are provided exclusively to the directors for the limited purpose mentioned above, and may not be used or relied upon for any other purpose or by any other person, and we shall not be liable for any other usage or reliance.
Husco & Associates
2 Tudor Villas
Burton Lane
Cheshunt , Waltham Cross
Hertfordshire
EN7 6SQ
United Kingdom
Date:
4 June 2025
Kebab U.K. Limited
Statement of Financial Position
30 September 2024
20242023
Note££
Fixed assets    
Tangible assets 5
914,710
 
656,205
 
Current assets    
Stocks
89,987
 
88,487
 
Debtors 6
726,755
 
744,830
 
Cash at bank and in hand
3,021,086
 
2,586,098
 
3,837,828
 
3,419,415
 
Creditors: amounts falling due within one year 7
(849,300
)
(759,726
)
Net current assets
2,988,528
 
2,659,689
 
Total assets less current liabilities 3,903,238   3,315,894  
Capital and reserves    
Called up share capital
100
 
100
 
Profit and loss account
3,903,138
 
3,315,794
 
Shareholders funds
3,903,238
 
3,315,894
 
For the year ending
30 September 2024
, the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Directors' responsibilities:
  • The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476;
  • The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.
These
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.
These
financial statements
were approved by the board of directors and authorised for issue on
4 June 2025
, and are signed on behalf of the board by:
E Osman
Director
Company registration number:
03346943
Kebab U.K. Limited
Notes to the Financial Statements
Year ended
30 September 2024

1 General information

The company is a private company limited by shares and is registered in England and Wales. The address of the registered office is
2 Sheene Road
,
Gorse Hill Industrial Estate
,
Beaumont Leys
,
Leicester
,
LE4 1BF
, .

2 Statement of compliance

These
financial statements
have been prepared in compliance with FRS 102 Section 1A, 'The Financial Reporting Standard applicable to the UK and Republic of Ireland'.

3 Accounting policies

Basis of preparation

The
financial statements
have been prepared on the historical cost basis, as modified by the revaluation of certain assets.
The
financial statements
are prepared in sterling, which is the functional currency of the company.

Turnover

Turnover is measured at the fair value of the consideration received or receivable for goods supplied, net of discounts and Value Added Tax.
Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer, usually on despatch of the goods; the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.

Current tax

Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Tangible assets

Tangible assets are initially measured at cost, and are subsequently measured at cost less any accumulated depreciation and accumulated impairment losses or at a revalued amount.
Any tangible assets carried at a revalued amount are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
An increase in the carrying amount of an asset as a result of a revaluation is recognised in other comprehensive income and accumulated in capital and reserves. However, the increase is recognised in profit or loss to the extent that it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in capital and reserves. If a revaluation decrease exceeds the accumulated revaluation gains accumulated in capital and reserves in respect of that asset, the excess is recognised in profit or loss.
Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful economic life of that asset as follows:
Fixtures and fittings
20% per annum on reducing balance
Motor vehicles
25% per annum on reducing balance
Land and buildingsNil

Investment properties

Investment property is measured initially at cost, which includes purchase price and any directly attributable expenditure. Investment property is revalued to its fair value at each reporting date and any changes in fair value are recognised in profit or loss.

Impairment

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.

Stocks

Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stocks to their present location and condition.

Financial instruments

A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument.
Basic financial instruments are initially recognised at the transaction price and are subsequently measured as follows: Debt instruments are subsequently measured at amortised cost and commitments to receive a loan and to make a loan to another entity are subsequently measured at amortised cost. Where investments in non-convertible preference shares and non-puttable ordinary shares or preference shares are publicly traded or their fair value can otherwise be measured reliably, the investment is subsequently measured at fair value with changes in fair value recognised in profit or loss. All other such investments are subsequently measured at cost less impairment.
All other financial instruments, including derivatives, are initially recognised at fair value, which is normally the transaction price and are subsequently measured at fair value, with any changes recognised in profit or loss.
Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately.
All equity instruments regardless of significance, and other financial assets that are individually significant, are assessed individually for impairment. Other financial assets or either assessed individually or grouped on the basis of similar credit risk characteristics.
Any reversals of impairment are recognised in profit or loss immediately, to the extent that the reversal does not result in a carrying amount of the financial asset that exceeds what the carrying amount would have been had the impairment not previously been recognised.

DEFINED CONTRIBUTION PENSION PLAN
Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund. The company operates a defined contribution pension scheme. The assets of the scheme are held separately from those of the company in an independently administered fund. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
Contributions payable by the company for the year £62,160 (2023: £42,160)

4 Average number of employees

The average number of persons employed by the company during the year was
23
(2023:
20.00
).

5 Tangible assets

Land and buildingsPlant and machinery etc.Total
£££
Cost      
At
1 October 2023
625,710
 
158,051
 
783,761
 
Additions
259,544
 
11,250
 
270,794
 
Disposals -  
(8,000
)
(8,000
)
At
30 September 2024
885,254
 
161,301
 
1,046,555
 
Depreciation      
At
1 October 2023
-  
127,556
 
127,556
 
Charge -  
8,914
 
8,914
 
Disposals -  
(4,625
)
(4,625
)
At
30 September 2024
-  
131,845
 
131,845
 
Carrying amount      
At
30 September 2024
885,254
 
29,456
 
914,710
 
At 30 September 2023
625,710
 
30,495
 
656,205
 

Investment property

Included in land and buildings are the following amounts in relation to investment properties:
2024
£
Carrying amount at
1 October 2023
625,710.00
 
Additions
259,544
 
Carrying amount at
30 September 2024
885,254
 

6 Debtors

20242023
££
Trade debtors
623,688
 
632,830
 
Other debtors
103,067
 
112,000
 
726,755
 
744,830
 

7 Creditors: amounts falling due within one year

20242023
££
Bank loans and overdrafts
35,197
 
40,729
 
Trade creditors
581,879
 
534,629
 
Taxation and social security
227,804
 
180,348
 
Other creditors
4,420
 
4,020
 
849,300
 
759,726