REGISTERED NUMBER: 13265716 (England and Wales)

Financial Statements for the Year Ended 28 February 2026

for

WK Restaurants Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr Parminder Bhangal

Mr Harminder Singh Dhinsa

Mr Aaron Joseph Murrell

REGISTERED OFFICE:

Bridge House

9 - 13 Holbrook Lane

Coventry

West Midlands

CV6 4AD

REGISTERED NUMBER:

13265716 (England and Wales)

ACCOUNTANTS:

Sterling Accounting Services Limited

Bridge House

9-13 Holbrook Lane

Coventry

CV6 4AD

FIXED ASSETS

Tangible assets

4

123,463

138,507

CURRENT ASSETS

Stocks

9,875

17,975

Debtors

5

33,901

44,062

Cash at bank and in hand

11,193

11,901

54,969

73,938

CREDITORS

Amounts falling due within one year

6

235,549

162,812

NET CURRENT LIABILITIES

(180,580

)

(88,874

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(57,117

)

49,633

CREDITORS

Amounts falling due after more than one year

7

624,172

624,172

NET LIABILITIES

(681,289

)

(574,539

)

CAPITAL AND RESERVES

Called up share capital

8

100

100

Retained earnings

(681,389

)

(574,639

)

SHAREHOLDERS' FUNDS

(681,289

)

(574,539

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 28 February 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 28 February 2026 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 18 May 2026 and were signed on its behalf by:

Mr Parminder Bhangal - Director

1.	STATUTORY INFORMATION

WK Restaurants 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.

Plant and machinery etc

-

15% on reducing balance

Stocks

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

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 14 (2025 - 20 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 March 2025

and 28 February 2026

199,422

DEPRECIATION

At 1 March 2025

60,915

Charge for year

15,044

At 28 February 2026

75,959

NET BOOK VALUE

At 28 February 2026

123,463

At 28 February 2025

138,507

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

28.2.26

28.2.25

£

£

Other debtors

33,901

44,062

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

28.2.26

28.2.25

£

£

Trade creditors

13,464

39,407

Taxation and social security

25,903

35,130

Other creditors

196,182

88,275

235,549

162,812

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

28.2.26

28.2.25

£

£

Other creditors

624,172

624,172

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

28.2.26

28.2.25

value:

£

£

100

Ordinary

£1

100

100