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Registered number: 02034313
Kaykem Fast Foods Limited
Unaudited Financial Statements
For The Year Ended 31 August 2025
M. Tatar & Associates
Kaykem Fast Foods Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—6

Page 1
Kaykem Fast Foods Limited
Balance Sheet
As At 31 August 2025
Balance Sheet
Registered number: 02034313

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 78,974 |  | 97,345
Investment Properties | 5 |  | 3,195,027 |  | 3,132,379
|  |  | 3,274,001 |  | 3,229,724
CURRENT ASSETS
Debtors | 6 | 3,244,428 |  | 3,296,028 |
Investments | 7 | 114,885 |  | 77,332 |
Cash at bank and in hand |  | 1,046,065 |  | 1,052,084 |
|  | 4,405,378 |  | 4,425,444 |
Creditors: Amounts Falling Due Within One Year | 8 | (155,584 ) |  | (166,745 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 4,249,794 |  | 4,258,699
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 7,523,795 |  | 7,488,423
Creditors: Amounts Falling Due After More Than One Year | 9 |  | (896,043 ) |  | (924,054 )
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (173,045 ) |  | (161,142 )
NET ASSETS |  |  | 6,454,707 |  | 6,403,227
CAPITAL AND RESERVES
Called up share capital | 10 |  | 1,000 |  | 1,000
Revaluation reserve | 11 |  | (155,210 ) |  | (192,763 )
Fair value reserve | 11 |  | 100,494 |  | 49,750
Profit and Loss Account |  |  | 6,508,423 |  | 6,545,240
SHAREHOLDERS' FUNDS |  |  | 6,454,707 |  | 6,403,227

Page 1
Page 2
Kaykem Fast Foods Limited
Balance Sheet (continued)
As At 31 August 2025
For the year ending 31 August 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board

Mr C K Ahmet Director
30/10/2025

The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Kaykem Fast Foods Limited
Notes to the Financial Statements
For The Year Ended 31 August 2025
Notes to the Financial Statements
1. General Information
Kaykem Fast Foods Limited is a private company, limited by shares, incorporated in England & Wales, registered number 02034313 . The registered office is 32 Willoughby Road, London, N8 0JG.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. 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 is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Motor Vehicles | 20% Diminishing
Computer Equipment | 20% Diminishing

2.4. Investment Properties
All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the profit and loss account.
2.5. Leasing and Hire Purchase Contracts
Leases are classified as finance leases whenever the terms of the lease transfer substantially all the risks and rewards of ownership to the lessees. All other leases are classified as operating leases.
Assets held under finance leases are recognised as assets at the lower of the assets fair value at the date of inception and the present value of the minimum lease payments. The related liability is included in the balance sheet as a finance lease obligation. Lease payments are treated as consisting of capital and interest elements. The interest is charged to profit or loss so as to produce a constant periodic rate of interest on the remaining balance of the liability.
2.6. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
...CONTINUED
Page 3
Page 4
Kaykem Fast Foods Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 August 2025
2.6. Taxation - continued
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
2.7. Government Grant
Government grants are recognised in the profit and loss account in an appropriate manner that matches them with the expenditure towards which they are intended to contribute.
Grants for immediate financial support or to cover costs already incurred are recognised immediately in the profit and loss account. Grants towards general activities of the entity over a specific period are recognised in the profit and loss account over that period.
Grants towards fixed assets are recognised over the expected useful lives of the related assets and are treated as deferred income and released to the profit and loss account over the useful life of the asset concerned.
All grants in the profit and loss account are recognised when all conditions for receipt have been complied with.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 4 (2024: 4)
4 4
4. Tangible Assets

| Motor Vehicles | Computer Equipment | Total
--- | --- | --- | ---
| £ | £ | £
Cost or Valuation
As at 1 September 2024 | 98,995 | - | 98,995
Additions | - | 1,373 | 1,373
As at 31 August 2025 | 98,995 | 1,373 | 100,368
Depreciation
As at 1 September 2024 | 1,650 | - | 1,650
Provided during the period | 19,469 | 275 | 19,744
As at 31 August 2025 | 21,119 | 275 | 21,394
Net Book Value
As at 31 August 2025 | 77,876 | 1,098 | 78,974
As at 1 September 2024 | 97,345 | - | 97,345

5. Investment Property

| 2025
--- | ---
| £
Fair Value
As at 1 September 2024 | 3,132,379
Fair value adjustments | 62,648
As at 31 August 2025 | 3,195,027

Investment property comprises the two sites at 11B High Street, Colchester and Copdock Interchange, Ipswich. The fair value of the investment properties has been arrived at the basis of valuation carried out by the director. The valuation was made on an open market value basis by reference to market evidence of transaction prices for similar properties.
Page 4
Page 5
Kaykem Fast Foods Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 August 2025
6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 19,048 |  | 2,287
Other debtors | 23,364 |  | 24,377
| 42,412 |  | 26,664
Due after more than one year
Other debtors | 3,202,016 |  | 3,269,364
| 3,244,428 |  | 3,296,028

Other Debtors more than one year comprise of Amounts due from Yazeka Ltd, a related party £500,000 (2024: £500,000), Zignec Ltd,a related company £1,736,206 (2024: £1,754,081), Zignec Properties Ltd, a related company £965,809 (2024: £1,015,283).
7. Current Asset Investments

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Listed investments | 114,885 |  | 77,332

The valuation of the investments have changed in line with the values on the exchange. The number of asset units held has not changed.
8. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 26,942 |  | 26,543
Other creditors | 123,860 |  | 132,559
Taxation and social security | 4,782 |  | 7,643
| 155,584 |  | 166,745

9. Creditors: Amounts Falling Due After More Than One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Loan Natwest Bank A/C Ending 3457 | 820,000 |  | 829,000
Other creditors | 76,043 |  | 95,054
| 896,043 |  | 924,054

Other creditors includes Motor vehicle hire purchase lease laibility.
10. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 1,000 |  | 1,000

Page 5
Page 6
Kaykem Fast Foods Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 August 2025
11. Reserves

| Revaluation Reserve | Fair Value Reserve
--- | --- | ---
| £ | £
As at 1 September 2024 | (192,763 ) | 49,750
Surplus on revaluation | 37,553 | -
Transfer to profit and loss | - | 50,744
As at 31 August 2025 | (155,210 ) | 100,494

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