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Registration number: 10893815

Kujawiak Ealing Ltd
Annual Report and Unaudited Abridged Financial Statements
for the Year Ended 31 August 2025

Kujawiak Ealing Ltd

Contents

Company Information | 1
Directors' Report | 2
Abridged Balance Sheet | 3 to 4
Statement of Changes in Equity | 5
Notes to the Unaudited Abridged Financial Statements | 6 to 11

Kujawiak Ealing Ltd

Company Information

Directors | Mr Jan Parys Mrs Bozena Wilczynska

Registered office | 175 Bilton Road Perivale Greenford Greenford UB6 7HQ

Accountants | Garbino Accounting Ltd The Atrium 1 Harefield Road Uxbridge Middlesex UB8 1EX

Kujawiak Ealing Ltd

Directors' Report for the Year Ended 31 August 2025

The directors present their report and the abridged financial statements for the year ended 31 August 2025.

Directors of the company

The directors who held office during the year were as follows:

Mr Jan Parys

Mrs Bozena Wilczynska

Principal activity

The principal activity of the company is Retail sale in non-specialised stores with food, beverages or tobacco predominating

Small companies provision statement

This report has been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

Approved and authorised by the Board on 25 March 2026 and signed on its behalf by:

......................................... Mr Jan Parys Director
......................................... Mrs Bozena Wilczynska Director

Kujawiak Ealing Ltd

(Registration number: 10893815)
Abridged Balance Sheet as at 31 August 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Tangible assets | 5 | 5,792 | 13,420
Current assets |  |  |
Debtors | 6 | - | 7,837
Cash at bank and in hand |  | 121,381 | 87,181
|  | 121,381 | 95,018
Creditors: Amounts falling due within one year |  | (41,136) | (33,311)
Net current assets |  | 80,245 | 61,707
Net assets |  | 86,037 | 75,127
Capital and reserves |  |  |
Called up share capital | 7 | 100 | 100
Retained earnings |  | 85,937 | 75,027
Shareholders' funds |  | 86,037 | 75,127

For the financial 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.

Directors' responsibilities:

• | The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
• | The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

All of the company’s members have consented to the preparation of an Abridged Profit and Loss Account and an Abridged Balance Sheet in accordance with Section 444(2A) of the Companies Act 2006.

Kujawiak Ealing Ltd

(Registration number: 10893815)
Abridged Balance Sheet as at 31 August 2025

Approved and authorised by the Board on 25 March 2026 and signed on its behalf by:

.........................................

Mr Jan Parys

Director

.........................................

Mrs Bozena Wilczynska

Director

Kujawiak Ealing Ltd

Statement of Changes in Equity for the Year Ended 31 August 2025

| Share capital £ | Retained earnings £ | Total £
At 1 September 2024 | 100 | 75,027 | 75,127
Profit for the year | - | 10,910 | 10,910
At 31 August 2025 | 100 | 85,937 | 86,037

| Share capital £ | Retained earnings £ | Total £
At 1 September 2023 | 100 | (26,496) | (26,396)
Profit for the year | - | 101,523 | 101,523
At 31 August 2024 | 100 | 75,027 | 75,127

Kujawiak Ealing Ltd

Notes to the Unaudited Abridged Financial Statements for the Year Ended 31 August 2025

1 | General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
175 Bilton Road
Perivale
Greenford
Greenford
UB6 7HQ
United Kingdom

These financial statements were authorised for issue by the Board on 25 March 2026.

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These abridged financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These abridged financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Going concern

The financial statements have been prepared on a going concern basis.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.
The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Kujawiak Ealing Ltd

Notes to the Unaudited Abridged Financial Statements for the Year Ended 31 August 2025

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.
Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.
Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.
Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

Kujawiak Ealing Ltd

Notes to the Unaudited Abridged Financial Statements for the Year Ended 31 August 2025

3 | Staff numbers

The average number of persons employed by the company (including directors) during the year, was 15 (2024 - 16).

4 | Profit before tax

Arrived at after charging/(crediting)

| 2025 £ | 2024 £
Depreciation expense | 7,628 | 7,628

5 | Tangible assets

| Motor vehicles £ | Other tangible assets £ | Total £
Cost or valuation
At 1 September 2024 | 11,170 | 2,250 | 13,420
At 31 August 2025 | 11,170 | 2,250 | 13,420
Depreciation
Charge for the year | 5,828 | 1,800 | 7,628
At 31 August 2025 | 5,828 | 1,800 | 7,628
Carrying amount
At 31 August 2025 | 5,342 | 450 | 5,792
At 31 August 2024 | 11,170 | 2,250 | 13,420

6 | Debtors

Debtors includes £Nil (2024 - £Nil) due after more than one year.

7 | Share capital

8 | Related party transactions

Kujawiak Ealing Ltd

Notes to the Unaudited Abridged Financial Statements for the Year Ended 31 August 2025

Directors' remuneration

The directors' remuneration for the year was as follows:

| 2025 £ | 2024 £
Remuneration | 102,237 | 97,006

9 | Transition to FRS 102

Balance Sheet at 1 September 2023

| As originally reported £ | Reclassification £ | Remeasurement £ | As restated £
Capital and reserves |  |  |  |
Total equity | - | - | - | -

Kujawiak Ealing Ltd

Notes to the Unaudited Abridged Financial Statements for the Year Ended 31 August 2025

Balance Sheet at 31 August 2024

| As originally reported £ | Reclassification £ | Remeasurement £ | As restated £
Capital and reserves |  |  |  |
Total equity | - | - | - | -

Kujawiak Ealing Ltd

Notes to the Unaudited Abridged Financial Statements for the Year Ended 31 August 2025

Profit and Loss Account for the year ended 31 August 2024

| As originally reported £ | Reclassification £ | Remeasurement £ | As restated £
Turnover | - | - | - | -
Operating profit/(loss) | - | - | - | -
Profit/(loss) before tax | - | - | - | -
Profit/(loss) for the financial year | - | - | - | -