REGISTERED NUMBER: 04012056 (England and Wales)

Financial Statements for the Year Ended 30 June 2025

for

Aytac Foods Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

R Ercan

A C Uguz

REGISTERED OFFICE:

Office Management Suite 1

Unit 4 Forest Business Park,

Argall Avenue

London

E10 7FB

REGISTERED NUMBER:

04012056 (England and Wales)

ACCOUNTANTS:

Musalar & Co Accountants

International Accountant &Tax Consultant

FAIA, FFA, FIPA,,FFTA

536 Lordship Lane

London

N22 5BY

FIXED ASSETS

Intangible assets

4

29,491

37,372

Tangible assets

5

8,064,573

8,234,308

8,094,064

8,271,680

CURRENT ASSETS

Debtors

6

21,035

42,661

Cash at bank and in hand

118,443

76,086

139,478

118,747

CREDITORS

Amounts falling due within one year

7

3,887,209

3,827,800

NET CURRENT LIABILITIES

(3,747,731

)

(3,709,053

)

TOTAL ASSETS LESS CURRENT LIABILITIES

4,346,333

4,562,627

CREDITORS

Amounts falling due after more than one year

8

3,359,394

3,627,021

NET ASSETS

986,939

935,606

CAPITAL AND RESERVES

Called up share capital

10

250,000

250,000

Retained earnings

11

736,939

685,606

SHAREHOLDERS' FUNDS

986,939

935,606

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 2025 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 22 June 2026 and were signed on its behalf by:

R Ercan - Director

1.	STATUTORY INFORMATION

Aytac Foods Limited 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.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 0, is being amortised evenly over its estimated useful life of nil years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Patents and licences are being amortised evenly over their estimated useful life of nil years.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 32 (2024 - 31 ) .

4.	INTANGIBLE FIXED ASSETS

Patents

and

Goodwill

licences

Totals

£

£

£

COST

At 1 July 2024

and 30 June 2025

11,449

78,808

90,257

AMORTISATION

At 1 July 2024

11,448

41,437

52,885

Amortisation for year

-

7,881

7,881

At 30 June 2025

11,448

49,318

60,766

NET BOOK VALUE

At 30 June 2025

1

29,490

29,491

At 30 June 2024

1

37,371

37,372

5.	TANGIBLE FIXED ASSETS

Freehold

Long

Plant and

property

leasehold

machinery

Totals

£

£

£

£

COST

At 1 July 2024

3,552,123

4,181,147

998,666

8,731,936

Additions

-

-

44,262

44,262

Disposals

-

-

(92,577

)

(92,577

)

At 30 June 2025

3,552,123

4,181,147

950,351

8,683,621

DEPRECIATION

At 1 July 2024

-

440,084

57,544

497,628

Charge for year

-

41,811

95,000

136,811

Eliminated on disposal

-

-

(15,391

)

(15,391

)

At 30 June 2025

-

481,895

137,153

619,048

NET BOOK VALUE

At 30 June 2025

3,552,123

3,699,252

813,198

8,064,573

At 30 June 2024

3,552,123

3,741,063

941,122

8,234,308

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.6.25

30.6.24

£

£

Trade debtors

21,035

23,518

VAT

-

19,143

21,035

42,661

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.6.25

30.6.24

£

£

Other loans (see note 9)

2,912,198

2,912,198

Trade creditors

904,289

898,702

Paye

18,363

12,262

VAT

13,759

-

Proposed dividends

25,000

-

Other creditors

13,600

4,638

3,887,209

3,827,800

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

30.6.25

30.6.24

£

£

Bank loans (see note 9)

3,160,424

3,398,042

Hire purchase contracts

42,296

7,650

Directors' loan accounts

156,674

221,329

3,359,394

3,627,021

Amounts falling due in more than five years:

Repayable by instalments

Bank loans more 5 yr by instal

3,160,424

3,398,042

9.

LOANS

An analysis of the maturity of loans is given below:

30.6.25

30.6.24

£

£

Amounts falling due within one year or on demand:

Owned to associate

2,912,198

2,912,198

Amounts falling due in more than five years:

Repayable by instalments

Bank loans more 5 yr by instal

3,160,424

3,398,042

10.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

30.6.25

30.6.24

value:

£

£

250,000

Ordinary

1.00

250,000

250,000

11.

RESERVES

Retained

earnings

£

At 1 July 2024

685,606

Profit for the year

51,333

At 30 June 2025

736,939