REGISTERED NUMBER: 12226451 (England and Wales)

Shakespeare Coffee And Bistro Ltd

Unaudited Financial Statements

for the Year Ended 31 March 2026

Page

Company Information

1

Chartered Accountants' Report

2

Statement of Income and Retained Earnings

3

Statement of Financial Position

4

Notes to the Financial Statements

6

DIRECTOR:

Mr M Aydemir

REGISTERED OFFICE:

293 Fore Street

Edmonton

London

N9 0PD

REGISTERED NUMBER:

12226451 (England and Wales)

ACCOUNTANTS:

Alton & Co

Chartered Accountants

239-241 Kennington Lane

London

SE11 5QU

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Statement of Financial Position. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Shakespeare Coffee And Bistro Ltd for the year ended 31 March 2026 which comprise the Statement of Income and Retained Earnings, Statement of Financial Position and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the director of Shakespeare Coffee And Bistro Ltd in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Shakespeare Coffee And Bistro Ltd and state those matters that we have agreed to state to the director of Shakespeare Coffee And Bistro Ltd in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Shakespeare Coffee And Bistro Ltd and its director for our work or for this report.

It is your duty to ensure that Shakespeare Coffee And Bistro Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Shakespeare Coffee And Bistro Ltd. You consider that Shakespeare Coffee And Bistro Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Shakespeare Coffee And Bistro Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Alton & Co

Chartered Accountants

239-241 Kennington Lane

London

SE11 5QU

16 July 2026

REVENUE

1,289,939

1,384,936

Cost of sales

613,818

738,281

GROSS PROFIT

676,121

646,655

Administrative expenses

632,659

608,989

43,462

37,666

Other operating income

103

5

OPERATING PROFIT

4

43,565

37,671

Interest payable and similar expenses

199

3,662

PROFIT BEFORE TAXATION

43,366

34,009

Tax on profit

10,871

8,507

PROFIT FOR THE FINANCIAL YEAR

32,495

25,502

Retained earnings at beginning of year

1,256,991

1,231,489

RETAINED EARNINGS AT END OF YEAR

1,289,486

1,256,991

FIXED ASSETS

Intangible assets

5

98

107

Property, plant and equipment

6

105,342

108,277

105,440

108,384

CURRENT ASSETS

Inventories

15,750

16,896

Debtors

7

1,557,970

1,567,477

Cash at bank and in hand

16,563

30,509

1,590,283

1,614,882

CREDITORS

Amounts falling due within one year

8

354,901

411,769

NET CURRENT ASSETS

1,235,382

1,203,113

TOTAL ASSETS LESS CURRENT LIABILITIES

1,340,822

1,311,497

CREDITORS

Amounts falling due after more than one year

9

-

(2,463

)

PROVISIONS FOR LIABILITIES

10

(26,336

)

(27,043

)

NET ASSETS

1,314,486

1,281,991

CAPITAL AND RESERVES

Called up share capital

11

25,000

25,000

Retained earnings

12

1,289,486

1,256,991

SHAREHOLDERS' FUNDS

1,314,486

1,281,991

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

The financial statements were approved by the director and authorised for issue on 16 July 2026 and were signed by:

Mrs H Toprak - Director

1.	STATUTORY INFORMATION

Shakespeare Coffee And Bistro 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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

Revenue is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Turnover is derived from the ordinary activities of the business and is recognised when the customer takes delivery of the order.

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 ten years.

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

-

20% on reducing balance

Fixtures and fittings

-

20% on reducing balance

Stocks

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

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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 statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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 20 (2025 - 28 ) .

4.	OPERATING PROFIT

The operating profit is stated after charging:

2026

2025

£

£

Depreciation - owned assets

26,335

27,069

Patents and licences amortisation

9

10

5.	INTANGIBLE FIXED ASSETS

Other

intangible

assets

£

COST

At 1 April 2025

and 31 March 2026

191

AMORTISATION

At 1 April 2025

84

Charge for year

9

At 31 March 2026

93

NET BOOK VALUE

At 31 March 2026

98

At 31 March 2025

107

6.	PROPERTY, PLANT AND EQUIPMENT

Fixtures

Plant and

and

machinery

fittings

Totals

£

£

£

COST

At 1 April 2025

30,543

159,490

190,033

Additions

11,800

11,600

23,400

At 31 March 2026

42,343

171,090

213,433

DEPRECIATION

At 1 April 2025

12,672

69,084

81,756

Charge for year

5,934

20,401

26,335

At 31 March 2026

18,606

89,485

108,091

NET BOOK VALUE

At 31 March 2026

23,737

81,605

105,342

At 31 March 2025

17,871

90,406

108,277

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

8,136

8,276

Shakespeare Coffee and Bistro

Cockfosters Ltd

63,628

63,628

Capeesh Ltd

68,800

83,800

Kervan Banqueting Limited

105,000

120,000

Aydemir Holdings Ltd

677,843

676,343

Inter London Properties Ltd

212,515

212,515

Da Vinci London Group Ltd

20,500

2,000

Enzo Wholesale Ltd

396,607

385,562

Shakespear Coffee and Bistrol

Woolwich Ltd

4,000

4,000

Aydemir Group (Pan Peninsula

Square ) Ltd

-

500

Prepayments

941

10,853

1,557,970

1,567,477

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Bank loans and overdrafts

2,500

10,037

Trade creditors

57,210

64,931

Tax

11,578

88,017

Social security and other taxes

3,125

3,625

VAT

14,667

30,286

Pensions control account

1,767

1,907

Amex A/C***2008

40,332

17,202

Directors' current accounts

212,152

185,206

Accrued expenses

11,570

10,558

354,901

411,769

9.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

£

Bank loans - 1-2 years

-

2,463

10.	PROVISIONS FOR LIABILITIES

2026

2025

£

£

Deferred tax

26,336

27,043

Deferred

tax

£

Balance at 1 April 2025

27,043

Credit to Statement of Income and Retained Earnings during year

(707

)

Balance at 31 March 2026

26,336

11.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2026

2025

value:

£

£

25,000

Ordinary shares class A

£1

25,000

25,000

12.

RESERVES

Retained

earnings

£

At 1 April 2025

1,256,991

Profit for the year

32,495

At 31 March 2026

1,289,486

13.	RELATED PARTY DISCLOSURES

Included in creditors is an amount owed to key management personnel at balance sheet date of £212,152 ( 2025:£185,206 ). This is an interest free loan and has no fixed repayment terms.