Aykut Cafes Limited - Filleted accounts

Registered number

09491011

Aykut Cafes Limited

Report and Accounts

31 March 2025

Aykut Cafes Limited
Registered number:		09491011
Balance Sheet
as at 31 March 2025

Notes			2025			2024
£				£
Current assets
Debtors	3	3,011			3,011
Cash at bank and in hand		6,075			3,272
		9,086			6,283

Creditors: amounts falling due within one year	4	(2,986)			(3,200)

Net current assets			6,100			3,083

Net assets			6,100			3,083

Capital and reserves
Called up share capital			100			100
Profit and loss account			6,000			2,983

Shareholder's funds			6,100			3,083

The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




Samet Arslan
Director
Approved by the board on 9 December 2025

Aykut Cafes Limited
Notes to the Accounts
for the year ended 31 March 2025


1	Accounting policies

	Basis of preparation
	The accounts 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 (as applied to small entities by section 1A of the standard).

	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.

	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.

2	Employees	2025		2024
Number			Number

	Average number of persons employed by the company	-		4

3	Debtors	2025		2024
£			£

	Other debtors	3,011		3,011


4	Creditors: amounts falling due within one year	2025		2024
£			£

	Director's ac	2,745		2,500
	Accruals	241		700
		2,986		3,200

5	Contingent liabilities

	The director has confirmed that there were no contingent liabilities which should be disclosed at 31st March 2025.


6	Related party and transactions with director

	Director's current account balance at the end of the year was £2,745 (2024 £2,500) in credit. This account has always remained in credit. During the year £0 (2024 £1,000) was paid in dividend to the shareholder director.


7	Controlling party

	The sole director owns 100% share capital and therefore controls the company.

8	Going concern

	The director has reviewed a period of 12 months from approval of these financial statements and concluded the company is able to meet all its liabilities as they fall due. As a result it is appropriate to prepare the accounts on a going concern basis.


9	Other information

	Aykut Cafes Limited is a private company limited by shares and incorporated in England. Its registered office is:
	196 Kingston Road
	New Malden
	Surrey
	KT3 6DN