Registered number
06582953
Kismet Kebabs Ltd
Report and Financial Statements
31 May 2025
Kismet Kebabs Ltd
Report and accounts
Contents
Page
Company information 1
Directors' report 2
Strategic report 3-4
Independent auditor's report 5-6
Income statement 7
Statement of comprehensive income 8
Statement of financial position 9
Statement of changes in equity 10
Statement of cash flows 11
Notes to the financial statements 12-22
Kismet Kebabs Ltd
Company Information
Directors
Djemal Enver
Panayiotis Michael
Huseyin Enver (Resigned 22 July 2025)
Auditors
G C Forest & Co
190 Billet Road
London
E17 5DX
Bankers
Santander Corporate Banking
90 High Street
Chelmsford
Essex
CM1 1DY
Barclays Bank Plc
Leicestershire
LE87 2BB
Registered office
190 Billet Road
London
E17 5DX
Registered number
06582953
Kismet Kebabs Ltd
Registered number: 06582953
Directors' Report
The directors present their report and financial statements for the year ended 31 May 2025.
Principal activities
The company's principal activity during the year continued to be that of a manufacturer, wholesaler and retailer of doner kebab products.
Directors
The following persons served as directors during the year:
Djemal Enver
Panayiotis Michael
Huseyin Enver (Resigned 22 July 2025)
Directors' responsibilities
The directors are responsible for preparing the report and financial statements in accordance with applicable law and regulations.
Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (Financial Reporting Standard 102 and applicable law). Under company law the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period. In preparing these financial statements, the directors are required to:
select suitable accounting policies and then apply them consistently;
make judgements and estimates that are reasonable and prudent;
state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements;
prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.
The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the company's transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
Disclosure of information to auditors
Each person who was a director at the time this report was approved confirms that:
so far as he is aware, there is no relevant audit information of which the company's auditor is unaware; and
he has taken all the steps that he ought to have taken as a director in order to make himself aware of any relevant audit information and to establish that the company's auditor is aware of that information.
Auditors
The auditors, G C Forest & Co, will be proposed for reappointment in accordance with Section 485
of the Companies Act 2006.
This report was approved by the board on 20 August 2025 and signed on its behalf.
Djemal Enver
Director
Kismet Kebabs Ltd
Strategic Report
Review of the business
The Company was incorporated in 2008 to trade as a manufacturer, wholesaler and retailer of doner kebab products. The business has grown in turnover over the year mainly due to the successful introduction of new product lines and an increase in existing lines. The main reason for this success being that the company sells quality and consistent goods and provides a great customer service. The directors continued to research new ingredients and improve it's existing product range.

The directors report that Kismet Kebabs Ltd has suffered a loss in the financial year mainly due to one-off costs, primarily a penalty levied against the company along with associated legal costs. The company also paid redundancy costs to an employee in full settlement. The directors have since conducted a comprehensive and full scale review of the company's income and costs and have implemented new pricing policies and have scaled down costs. The implementation of the review is expected to return the company to a healthy profit and improved profit margins. The company's gross profit margin rose from 33.83% (2024) to 34.14% during the year. It was primarily due to the fact of purchasing of raw materials in bulk at competitive rates, The net profit margin fell in 2025 due to the above mentioned as well as the increased cost of hiring specialised staff to fulfil the necessary roles.
Principal risks and uncertainties
The management and the nature of the business are subject to risks that are considered insignificant.

The directors are of the opinion that a thorough risk management process is adopted which involves the formal review of all the risks identified below. Where possible , processes are in place to monitor and mitigate such risks.
Competition
The market in which the business operates is highly competitive, however because of the purchasing power Kismet Kebabs Ltd maintained their margins. Policies of constant price monitoring and ongoing market research are in place to mitigate any further risks, together with a continuing effort to differentiate the business's offer from that of its competitors.
Product obsolescence
In common with many other retailers and wholesalers, the directors are committed to the ongoing monitoring of products and implementation of new products and are confident that the business is able to react effectively to developments within the market.
Liquidity risk
Kismet Kebabs Ltd seeks to manage financial risk to ensure sufficient liquidity is available to meet
its needs for the foreseeable future. Cashflow forecasting is performed to identify challenging
periods in advance.
Currency risk
The company forward purchases its foreign exchange for the whole year and is not exposed to its
fluctuation. This lowers the risk and aids the company with competitive prices of raw materials.
Credit risk
All customers who trade with the company are subject to credit checks and must follow the
company policy on payment terms. Strict credit control systems are in place to monitor
customer accounts to lower the risk of potential bad debts.
Financial key performance indicators
The financial performance of the business is monitored at various levels of the company, from the
board of directors to senior management. Detailed management accounts are generated monthly
and presented for discussion at directors' meetings. Each director provides a monthly overview
of the current position and future business plans to continue with the company's growth strategy.
The key performance measures considered by the board of directors are YOY Turnover growth,
EBITDA, EBITDA Margin and Gross Margin.
31 May 2025 31 May 2024
YOY Turnover growth 6.76% 1.64%
EBITDA (£) 560,703 752,684
EBITDA Margin -2.85% 4.09%
Gross Margin 34.14% 33.84%
This report was approved by the board on 20 August 2025 and signed on its behalf.
Djemal Enver
Director
Kismet Kebabs Ltd
Independent auditor's report
to the members of Kismet Kebabs Ltd
Opinion
We have audited the financial statements of Kismet Kebabs Ltd (the 'company') for the year ended 31 May 2025 which comprise the Income Statement, the Statement of Comprehensive Income, the Statement of Financial Position, the Statement of Changes in Equity, the Statement of Cash Flows and notes to the financial statements, including significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' (United Kingdom Generally Accepted Accounting Practice).
In our opinion the financial statements:
give a true and fair view of the state of the company's affairs as at 31 May 2025 and of its loss for the year then ended;
have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice;
have been prepared in accordance with the requirements of the Companies Act 2006.
Basis for opinion
We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor’s responsibilities for the audit of the financial statements section of our report. We are independent of the company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC’s Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.
Conclusions relating to going concern
In auditing the financial statements, we have concluded that the directors' use of the going concern basis of accounting in the preparation of the financial statements is appropriate.
Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the company's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.
Our responsibilities and the responsibilities of the directors with respect to going concern are described in the relevant sections of this report.
Other information
The other information comprises the information included in the annual report other than the financial statements and our auditor’s report thereon. The directors are responsible for the other information contained within the annual report. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon. Our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the course of the audit, or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.
We have nothing to report in this regard.
Opinions on other matters prescribed by the Companies Act 2006
In our opinion, based on the work undertaken in the course of the audit:
the information given in the strategic report and the directors’ report for the financial year for which the financial statements are prepared is consistent with the financial statements; and
the strategic report and the directors’ report have been prepared in accordance with applicable legal requirements.
Matters on which we are required to report by exception
In the light of the knowledge and understanding of the company and its environment obtained in the course of the audit, we have not identified material misstatements in the strategic report or the directors’ report.
We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 requires us to report to you if, in our opinion:
adequate accounting records have not been kept, or returns adequate for our audit have not been received from branches not visited by us; or
the financial statements are not in agreement with the accounting records and returns; or
certain disclosures of directors’ remuneration specified by law are not made; or
we have not received all the information and explanations we require for our audit.
Responsibilities of directors
As explained more fully in the directors’ responsibilities statement, the directors are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the directors determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.
In preparing the financial statements, the directors are responsible for assessing the company’s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the directors either intend to liquidate the company or to cease operations, or have no realistic alternative but to do so.
Auditor’s responsibilities for the audit of the financial statements
Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinion. Reasonable assurance is a high level of assurance but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.
A further description of our responsibilities for the audit of the financial statements is available on the Financial Reporting Council’s website at www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor’s report.
Use of our report
This report is made solely to the company's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the company's members those matters we are required to state to them in an auditor's report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and the company's members as a body, for our audit work, for this report, or for the opinions we have formed.
George Christodoulou
(Senior Statutory Auditor) 190 Billet Road
for and on behalf of
G C Forest & Co London
Statutory Auditor
20 August 2025 E17 5DX
Kismet Kebabs Ltd
Income Statement
for the year ended 31 May 2025
Notes 2025 2024
£ £
Turnover 2 19,664,886 18,419,097
Cost of sales (12,951,241) (12,186,309)
Gross profit 6,713,645 6,232,788
Administrative expenses (7,499,381) (5,898,542)
Other operating income 47,529 3,891
Operating (loss)/profit 3 (738,207) 338,137
Interest payable 6 (82,933) (46,705)
(Loss)/profit on ordinary activities before taxation (821,140) 291,432
Tax on (loss)/profit on ordinary activities 7 177,632 (141,110)
(Loss)/profit for the financial year (643,508) 150,322
Kismet Kebabs Ltd
Statement of Comprehensive Income
for the year ended 31 May 2025
Notes 2025 2024
£ £
(Loss)/profit for the financial year (643,508) 150,322
Other comprehensive income
Total comprehensive income for the year (643,508) 150,322
Kismet Kebabs Ltd
Statement of Financial Position
as at 31 May 2025
Notes 2025 2024
£ £
Fixed assets
Tangible assets 8 3,244,671 2,932,681
Current assets
Stocks 9 647,177 841,161
Debtors 10 1,224,545 1,792,966
Cash at bank and in hand 95,640 226,352
1,967,362 2,860,479
Creditors: amounts falling due within one year 11 (2,587,830) (2,120,702)
Net current (liabilities)/assets (620,468) 739,777
Total assets less current liabilities 2,624,203 3,672,458
Creditors: amounts falling due after more than one year 12 (350,152) (53,302)
Net assets 2,274,051 3,619,156
Capital and reserves
Called up share capital 14 100 100
Profit and loss account 15 2,273,951 3,619,056
Total equity 2,274,051 3,619,156
The notes on pages 12 to 22 form part of these financial statements.
The financial statements were approved by the board and were signed on its behalf by.
Djemal Enver
Director
Approved by the board on 20 August 2025
Kismet Kebabs Ltd
Statement of Changes in Equity
for the year ended 31 May 2025
Share Share Other Profit Total
capital premium reserves and loss
account
£ £ £ £ £
At 1 June 2023 100 - - 3,735,128 3,735,228
Profit for the financial year 150,322 150,322
Dividends (266,394) (266,394)
At 31 May 2024 100 - - 3,619,056 3,619,156
At 1 June 2024 100 - - 3,619,056 3,619,156
Loss for the financial year (643,508) (643,508)
Dividends (701,597) (701,597)
At 31 May 2025 100 - - 2,273,951 2,274,051
Kismet Kebabs Ltd
Statement of Cash Flows
for the year ended 31 May 2025
Notes 2025 2024
£ £
Operating activities
(Loss)/profit for the financial year (643,508) 1,025,240
Adjustments for:
Interest payable 82,933 46,705
Tax on (loss)/profit on ordinary activities (177,632) 141,110
Depreciation 276,259 273,437
Decrease in stocks 193,984 86,903
Decrease/(increase) in debtors 568,421 (31,391)
Increase in creditors 491,912 543,101
792,369 2,085,105
Interest paid (52,714) (6,269)
Interest element of finance lease payments (30,219) (40,436)
Corporation tax paid (123,548) (1)
Cash generated by operating activities 585,888 2,038,399
Investing activities
Payments to acquire tangible fixed assets (600,443) (570,666)
Proceeds from sale of tangible fixed assets 12,194 -
Cash used in investing activities (588,249) (570,666)
Financing activities
Equity dividends paid (701,597) (266,394)
Repayment of loans 361,440 (321,115)
Capital element of finance lease payments 118,014 (229,909)
Cash used in financing activities (222,143) (817,418)
Net cash (used)/generated
Cash generated by operating activities 585,888 2,038,399
Cash used in investing activities (588,249) (570,666)
Cash used in financing activities (222,143) (817,418)
Net cash (used)/generated (224,504) 650,315
Cash and cash equivalents at 1 June 215,005 (435,310)
Cash and cash equivalents at 31 May (9,499) 215,005
Cash and cash equivalents comprise:
Cash at bank 95,640 226,352
Bank overdrafts 11 (105,139) (11,347)
(9,499) 215,005
Kismet Kebabs Ltd
Notes to the Accounts
for the year ended 31 May 2025
1 Summary of significant accounting policies
Basis of preparation
The financial statements have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland.
Going concern
As part of the directors' assessment of going concern, management has prepared detailed
forecast assessments considering the current economic climate and other events and conditions,
and it has determined that they do not create a material uncertainty that casts significant doubt
upon the entity's ability to continue as a going concern.
The directors have assessed the relevant business risks and believe that the company is well
placed to manage these risks successfully. The Company meets day-to-day working capital
requirements through profits as well as bank facilities.
The directors acknowledge the reduction of profit in the financial year and have made
commitments to control the cost base of the business relevant to the future turnover.
The directors have at the time of approving the financial statements, an expectation that the
company has adequate resources to continue in operational existence for at least 12 months
from the signing of these financial statements. For this reason, they continue to adopt the going
concern basis of accounting in preparing the financial statements.
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 from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.
Intangible fixed assets
Intangible fixed assets are measured at cost less accumulative amortisation and any accumulative impairment losses.
Tangible fixed assets
Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:
Land and buildings No depreciation provided
Plant and machinery 15% on written down value
Motor vehicles 25% on written down value
Investment property
Investment property is initially recognised at cost and then subsequently measured at fair value. Changes in value are recognised in profit or loss.
Investments
Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.
Stocks
Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.
Debtors
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
Creditors
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
Taxation
A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Provisions
Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.
Foreign currency translation
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction.

At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
Leased assets
A lease is classified as a finance lease if it transfers substantially all the risks and rewards incidental to ownership. All other leases are classified as operating leases. The rights of use and obligations under finance leases are initially recognised as assets and liabilities at amounts equal to the fair value of the leased assets or, if lower, the present value of the minimum lease payments. Minimum lease payments are apportioned between the finance charge and the reduction in the outstanding liability using the effective interest rate method. The finance charge is allocated to each period during the lease so as to produce a constant periodic rate of interest on the remaining balance of the liability. Leased assets are depreciated in accordance with the company's policy for tangible fixed assets. If there is no reasonable certainty that ownership will be obtained at the end of the lease term, the asset is depreciated over the lower of the lease term and its useful life. Operating lease payments are recognised as an expense on a straight line basis over the lease term.
Pensions
Contributions to defined contribution plans are expensed in the period to which they relate.
2 Analysis of turnover 2025 2024
£ £
Sale of goods 19,664,886 18,419,097
By geographical market:
UK 19,558,836 18,312,324
Europe 106,050 106,773
19,664,886 18,419,097
3 Operating profit 2025 2024
£ £
This is stated after charging:
Depreciation of owned fixed assets 251,194 243,949
Depreciation of assets held under finance leases and hire purchase contracts 25,065 29,488
Auditors' remuneration for audit services 7,150 6,000
Carrying amount of stock sold 11,464,626 10,844,908
4 Directors' emoluments 2025 2024
£ £
Emoluments 163,888 230,780
Highest paid director:
Emoluments 68,654 90,721
5 Staff costs 2025 2024
£ £
Wages and salaries 3,932,505 3,111,926
Social security costs 411,150 296,675
Other pension costs 92,175 35,006
4,435,830 3,443,607
Average number of employees during the year Number Number
Administration 17 17
Manufacturing 89 71
Marketing 2 2
Sales 6 6
114 96
6 Interest payable 2025 2024
£ £
Bank loans and overdrafts 20,927 -
Other loans 31,787 6,269
Finance charges payable under finance leases and hire purchase contracts 30,219 40,436
82,933 46,705
7 Taxation 2025 2024
£ £
Analysis of charge in period
Current tax:
UK corporation tax on profits of the period (177,632) 141,110
Tax on (loss)/profit on ordinary activities (177,632) 141,110
Factors affecting tax charge for period
The differences between the tax assessed for the period and the standard rate of corporation tax are explained as follows:
2025 2024
£ £
(Loss)/profit on ordinary activities before tax (821,140) 291,432
Standard rate of corporation tax in the UK 25% 25%
£ £
Profit on ordinary activities multiplied by the standard rate of corporation tax (205,285) 72,858
Effects of:
Expenses not deductible for tax purposes 27,653 68,252
Current tax charge for period (177,632) 141,110
Factors that may affect future tax charges
8 Tangible fixed assets
Land and buildings Motor vehicles Fixtures, fittings, tools and equipment Total
At cost At cost At cost
£ £ £ £
Cost or valuation
At 1 June 2024 2,261,290 355,174 2,367,658 4,984,122
Additions 256,391 - 344,052 600,443
Disposals - (38,540) - (38,540)
At 31 May 2025 2,517,681 316,634 2,711,710 5,546,025
Depreciation
At 1 June 2024 749,213 210,190 1,092,038 2,051,441
Charge for the year - 33,200 243,059 276,259
On disposals - (26,346) - (26,346)
At 31 May 2025 749,213 217,044 1,335,097 2,301,354
Carrying amount
At 31 May 2025 1,768,468 99,590 1,376,613 3,244,671
At 31 May 2024 1,512,077 144,984 1,275,620 2,932,681
9 Stocks 2025 2024
£ £
Finished goods and goods for resale 647,177 841,161
10 Debtors 2025 2024
£ £
Trade debtors 1,116,617 1,239,119
Other debtors 106,438 552,438
Prepayments and accrued income 1,490 1,409
1,224,545 1,792,966
11 Creditors: amounts falling due within one year 2025 2024
£ £
Bank overdrafts 105,139 11,347
Bank loans 178,295 -
Obligations under finance lease and hire purchase contracts 142,898 138,589
Trade creditors 1,766,908 1,527,036
Corporation tax (125,068) 176,112
Other taxes and social security costs 44,952 67,248
Other creditors 208,657 194,368
Accruals and deferred income 266,049 6,002
2,587,830 2,120,702
12 Creditors: amounts falling due after one year 2025 2024
£ £
Bank loans 183,145 -
Obligations under finance lease and hire purchase contracts 167,007 53,302
350,152 53,302
13 Obligations under finance leases and hire purchase 2025 2024
contracts £ £
Amounts payable:
Within one year 142,898 138,589
Within two to five years 167,007 53,302
309,905 191,891
14 Share capital Nominal 2025 2025 2024
value Number £ £
Allotted, called up and fully paid:
Ordinary shares £1 each 100 100 100
15 Profit and loss account 2025 2024
£ £
At 1 June 3,619,056 3,735,128
(Loss)/profit for the financial year (643,508) 150,322
Dividends (701,597) (266,394)
At 31 May 2,273,951 3,619,056
16 Dividends 2025 2024
£ £
Dividends on ordinary shares (note 15) 701,597 266,394
17 Related party transactions
During the year, Kismet Kebabs Ltd has entered into transactions with Coldharbour Contracts Ltd,
an associated company. As at 31 May 2025, Kismet Kebabs Ltd owed Coldharbour Contracts Ltd
£167,574 (2024 £194,638).
During the year, Kismet Kebabs Ltd , paid rent at market value to the directors for the use of the
factory, of £208,000 (2024 £208,000).
During the year, Djemal Enver, Panayiotis Michael and Huseyin Enver have been remunerated
for their services, which have been considered to be remuneration under normal market
conditions.
18 Presentation currency
The financial statements are presented in Sterling.
19 Legal form of entity and country of incorporation
Kismet Kebabs Ltd is a private company limited by shares and incorporated in England.
20 Principal place of business
The address of the company's principal place of business and registered office is:
Milton House
Maldon Road
Latchingdon CM3 6LF
21 Reconciliations on adoption of FRS 102
Profit and loss for the year ended 31 May 2024 £
Profit under former UK GAAP 150,322
Profit under FRS 102 150,322
Balance sheet at 31 May 2024 £
Equity under former UK GAAP 3,619,156
Equity under FRS 102 3,619,156
Balance sheet at 1 June 2023 £
Equity under former UK GAAP -
Equity under FRS 102 -
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