GARDEN KEBAB LIMITED - Filleted accounts

Registered number

15838586

GARDEN KEBAB LIMITED

Filleted Accounts

31 July 2025

GARDEN KEBAB LIMITED
Registered number:		15838586
Balance Sheet
as at 31 July 2025

Notes			2025
£
Current assets
Debtors	3	7,751
Cash at bank and in hand		2,546
		10,297

Creditors: amounts falling due within one year	4	(3,959)

Net current assets			6,338

Net assets			6,338

Capital and reserves
Called up share capital			1,000
Profit and loss account			5,338

Shareholders' funds			6,338

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




Mazlum Aslan
Director
Approved by the board on 20 May 2026

GARDEN KEBAB LIMITED
Notes to the Accounts
for the period from 15 July 2024 to 31 July 2025


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	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 from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract.


	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:
	Plant and machinery	over 5 years
	Fixtures, fittings, tools and equipment	over 5 years


	Stocks
	Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period.


	Pensions
	Contributions to defined contribution plans are expensed in the period to which they relate.


2	Employees		2025
Number

	Average number of persons employed by the company		4


3	Debtors		2025
£

	Other debtors		7,751


4	Creditors: amounts falling due within one year		2025
£

	Bank loans and overdrafts		1,063
	Trade creditors		1,500
	Taxation and social security costs		(1,959)
	Other creditors		3,355
			3,959


5	Controlling party

	Mazlum Aslan


6	Other information

	GARDEN KEBAB LIMITED is a private company limited by shares and incorporated in England. Its registered office is:
	3 Prior Green Local Center Bennet Canfield
	Takeley Essex
	Dunmow
	England
	CM6 1HE