REGISTERED NUMBER: 10137277 (England and Wales)

Financial Statements for the Year Ended 30 April 2025

for

Sonays Minimarket Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

I Terkivatan

S Yilmaz

REGISTERED OFFICE:

282 -284 Oxford Road

Reading

RG30 1AD

REGISTERED NUMBER:

10137277 (England and Wales)

ACCOUNTANTS:

Musalar & Co Accountants

International Accountant& Tax Consultant

FAIA, FFA, FIPA,,FFTA

536 Lordship Lane

London

N22 5BY

FIXED ASSETS

Tangible assets

4

13,860

53,944

CURRENT ASSETS

Stocks

5

281,228

283,478

Cash at bank and in hand

44,669

26,128

325,897

309,606

CREDITORS

Amounts falling due within one year

6

88,528

69,550

NET CURRENT ASSETS

237,369

240,056

TOTAL ASSETS LESS CURRENT LIABILITIES

251,229

294,000

CREDITORS

Amounts falling due after more than one year

7

18,000

28,000

NET ASSETS

233,229

266,000

CAPITAL AND RESERVES

Called up share capital

9

10,000

10,000

Retained earnings

10

223,229

256,000

SHAREHOLDERS' FUNDS

233,229

266,000

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2025 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.

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 December 2025 and were signed on its behalf by:

S Yilmaz - Director

1.	STATUTORY INFORMATION

Sonays Minimarket Ltd 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.

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

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

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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 balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet 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 (2024 - 20 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Motor

machinery

vehicles

Totals

£

£

£

COST

At 1 May 2024

82,888

100,247

183,135

Additions

1,944

-

1,944

At 30 April 2025

84,832

100,247

185,079

DEPRECIATION

At 1 May 2024

57,567

71,624

129,191

Charge for year

16,966

25,062

42,028

At 30 April 2025

74,533

96,686

171,219

NET BOOK VALUE

At 30 April 2025

10,299

3,561

13,860

At 30 April 2024

25,321

28,623

53,944

5.

STOCKS

30.4.25

30.4.24

£

£

Stocks

281,228

283,478

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.4.25

30.4.24

£

£

Trade creditors

11,875

11,876

Paye

16,196

-

Tax

58,827

56,363

VAT

1,630

1,311

88,528

69,550

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

30.4.25

30.4.24

£

£

Bank loans (see note 8)

18,000

28,000

Amounts falling due in more than five years:

Repayable by instalments

Bank loans more 5 yr by instal

18,000

28,000

8.

LOANS

An analysis of the maturity of loans is given below:

30.4.25

30.4.24

£

£

Amounts falling due in more than five years:

Repayable by instalments

Bank loans more 5 yr by instal

18,000

28,000

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

30.4.25

30.4.24

value:

£

£

10,000

Ordinary shares class A

1.00

10,000

10,000

10.

RESERVES

Retained

earnings

£

At 1 May 2024

256,000

Profit for the year

137,229

Dividends

(170,000

)

At 30 April 2025

223,229