REGISTERED NUMBER: 05728393 (England and Wales)

Financial Statements for the Year Ended 31 March 2025

for

Ak Olive Garden Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

A K K Roshani

REGISTERED OFFICE:

272 Regents Park Road

Finchley

London

N3 3HN

REGISTERED NUMBER:

05728393 (England and Wales)

ACCOUNTANTS:

Brayan and Spencer Associates Limited

56 Guildford Street

Chertsey

England

KT16 9BE

FIXED ASSETS

Intangible assets

4

12,500

25,000

Tangible assets

5

540,060

558,632

552,560

583,632

CURRENT ASSETS

Stocks

2,000

6,000

Debtors

6

321,068

314,981

Cash at bank and in hand

266,245

23,652

589,313

344,633

CREDITORS

Amounts falling due within one year

7

305,023

118,246

NET CURRENT ASSETS

284,290

226,387

TOTAL ASSETS LESS CURRENT LIABILITIES

836,850

810,019

PROVISIONS FOR LIABILITIES

7,915

7,915

NET ASSETS

828,935

802,104

CAPITAL AND RESERVES

Called up share capital

20,000

20,000

Share premium

137,200

137,200

Retained earnings

671,735

644,904

828,935

802,104

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 director and authorised for issue on 23 December 2025 and were signed by:

A K K Roshani - Director

1.	STATUTORY INFORMATION

Ak Olive Garden 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.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 0, is being amortised evenly over its estimated useful life of nil years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

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 25 (2024 - NIL ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 April 2024

and 31 March 2025

250,000

AMORTISATION

At 1 April 2024

225,000

Charge for year

12,500

At 31 March 2025

237,500

NET BOOK VALUE

At 31 March 2025

12,500

At 31 March 2024

25,000

5.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST

At 1 April 2024

and 31 March 2025

519,106

286,871

805,977

DEPRECIATION

At 1 April 2024

8,947

238,398

247,345

Charge for year

5,191

13,381

18,572

At 31 March 2025

14,138

251,779

265,917

NET BOOK VALUE

At 31 March 2025

504,968

35,092

540,060

At 31 March 2024

510,159

48,473

558,632

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade debtors

33,068

11,178

Amounts owed by associates

288,000

288,000

Other debtors

-

15,803

321,068

314,981

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade creditors

56,112

24,221

Taxation and social security

87,510

53,785

Other creditors

161,401

40,240

305,023

118,246