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Company Registration No. 15960544 (England and Wales)
Elif Cafe & Bistro Ltd Unaudited accounts for the period from 17 September 2024 to 30 September 2025
Elif Cafe & Bistro Ltd Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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Elif Cafe & Bistro Ltd Company Information for the period from 17 September 2024 to 30 September 2025
Director
Okkes TEKAGAC
Company Number
15960544 (England and Wales)
Registered Office
214 Baker Street Enfield Middlesex EN1 3JY England
Accountants
DNG Associates 214 Baker Street Enfield EN1 3JY
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Elif Cafe & Bistro Ltd Statement of financial position as at 30 September 2025
2025
Notes
£
Fixed assets
Tangible assets
4
16,400
Current assets
Inventories
1,070
Debtors
5
9,000
Cash at bank and in hand
13,666
23,736
Creditors: amounts falling due within one year
6
(44,082)
Net current liabilities
(20,346)
Net liabilities
(3,946)
Capital and reserves
Called up share capital
7
100
Profit and loss account
(4,046)
Shareholders' funds
(3,946)
For the period ending 30 September 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 5 June 2026 and were signed on its behalf by
Okkes TEKAGAC Director Company Registration No. 15960544
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Elif Cafe & Bistro Ltd Notes to the Accounts for the period from 17 September 2024 to 30 September 2025
1
Statutory information
Elif Cafe & Bistro Ltd is a private company, limited by shares, registered in England and Wales, registration number 15960544. The registered office is 214 Baker Street, Enfield, Middlesex, EN1 3JY, England.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. 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.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
18% - Reducing balance method
Fixtures & fittings
18% - Reducing balance method
Inventories
Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacturing/completion.
Going concern
These accounts have been prepared on the going concern basis, on the understanding that the directors and shareholders will continue to financially support the company during this uncertain period.
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Elif Cafe & Bistro Ltd Notes to the Accounts for the period from 17 September 2024 to 30 September 2025
4
Tangible fixed assets
Plant & machinery
Fixtures & fittings
Total
£
£
£
Cost or valuation
At cost
At cost
At 17 September 2024
-
-
-
Additions
12,000
8,000
20,000
At 30 September 2025
12,000
8,000
20,000
Depreciation
Charge for the period
2,160
1,440
3,600
At 30 September 2025
2,160
1,440
3,600
Net book value
At 30 September 2025
9,840
6,560
16,400
5
Debtors
2025
£
Amounts falling due within one year
Other debtors
9,000
6
Creditors: amounts falling due within one year
2025
£
Trade creditors
1,870
Loans from directors
37,055
Accruals
5,157
44,082
7
Share capital
2025
£
Allotted, called up and fully paid:
100 Ordinary shares of £1 each
100
Shares issued during the period:
100 Ordinary shares of £1 each
100
8
Loans to directors
Brought Forward
Advance/ credit
Repaid
Carried Forward
£
£
£
£
Okkes TEKAGAC
Directors Loan Account
-
-
37,055
(37,055)
-
-
37,055
(37,055)
There are no terms as to interest or repayment in respect of this balance.
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Elif Cafe & Bistro Ltd Notes to the Accounts for the period from 17 September 2024 to 30 September 2025
9
Average number of employees
During the period the average number of employees was 2.
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