REGISTERED NUMBER: 10536517 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2025

FOR

GOKYUZU WALTHAMSTOW LIMITED

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

3

DIRECTOR:

Mr V Yavuz

REGISTERED OFFICE:

26-27 Grand Parade Green Lanes

Harringay

London

N4 1LG

REGISTERED NUMBER:

10536517 (England and Wales)

ACCOUNTANTS:

AGK Partners

Chartered Accountants

1 Kings Avenue

Winchmore Hill

London

N21 3NA

FIXED ASSETS

Property, plant and equipment

4

458,841

513,698

CURRENT ASSETS

Inventories

41,212

45,792

Debtors

5

1,511,169

1,540,591

Cash at bank

115,795

130,937

1,668,176

1,717,320

CREDITORS

Amounts falling due within one year

6

1,250,527

1,443,754

NET CURRENT ASSETS

417,649

273,566

TOTAL ASSETS LESS CURRENT LIABILITIES

876,490

787,264

PROVISIONS FOR LIABILITIES

8

27,463

30,069

NET ASSETS

849,027

757,195

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

848,927

757,095

849,027

757,195

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

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2025 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.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 9 July 2026 and were signed by:

Mr V Yavuz - Director

1.	STATUTORY INFORMATION

Gokyuzu Walthamstow 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.

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.

Significant judgements and estimates

In the application of the company's accounting policies, the director is required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period or in the period of the revision and future periods where the revision affects both current and future periods.

There are significant judgements or estimates involved in the preparation of the financial statements.

Revenue

Revenue is measured at the fair value of the consideration received or receivable, excluding discounts, re-bates,value added tax.

Revenue from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have passed to the buyer, usually on despatch of the goods, the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the entity and costs incurred or to be incurred in respect of the transaction can be measured reliably.

Revenue is recognised when services are rendered to the customers.

Property, plant and equipment

Property, plant and equipment are stated at cost less accumulated depreciation and accumulated impairment losses. Such cost includes costs directly attributable to making the assets capable of operating as intended.

The carrying value of tangible assets are reviewed for impairment when events or changes in circumstances indicate the carrying value may not be recoverable.

Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives.

Plant and machinery - 25% on reducing balance

Fixtures and fittings - 25% on reducing balance

Short leasehold - straight line over the life of the lease

Leasehold improvements - straight line over the life of the lease

The company has adopted the policy of not depreciating the assets in the first year, however full depreciation is provided in the year of disposal.

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 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 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.

Operating leases

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.

Cash and cash equivalent

Cash and cash equivalents in the statement of financial position comprise cash at banks and in hand, short term deposits with an original maturity date of one month. Cash equivalents are defined as short-term, highly liquid investments that are readily convertible to known amounts of cash and that are subject to an insignificant risk of changes in value.

Financial instruments

Basic financial instruments are recognised at amortised cost, except for investments in non-convertible preference and non-puttable ordinary shares which are measured at fair value, with changes recognised in profit or loss.

Derivative financial instruments are initially recorded at cost and thereafter at fair value with changes recognised in profit and loss.

Change in comparatives

The accounts have been prepared for a period of 12 months whereas the comparatives are for a period of 18 months.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 34 (2024 - 22 ) .

4.	PROPERTY, PLANT AND EQUIPMENT

Fixtures

Short

Leasehold

Plant and

and

leasehold

improvements

machinery

fittings

Totals

£

£

£

£

£

COST

At 1 October 2024

23,487

618,700

684,837

5,302

1,332,326

Additions

-

32,180

20,790

3,675

56,645

At 30 September 2025

23,487

650,880

705,627

8,977

1,388,971

DEPRECIATION

At 1 October 2024

11,743

305,882

501,003

-

818,628

Charge for year

2,349

61,870

45,958

1,325

111,502

At 30 September 2025

14,092

367,752

546,961

1,325

930,130

NET BOOK VALUE

At 30 September 2025

9,395

283,128

158,666

7,652

458,841

At 30 September 2024

11,744

312,818

183,834

5,302

513,698

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

15,458

57,161

Other debtors

1,495,711

1,483,430

1,511,169

1,540,591

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

172,728

347,562

Taxation and social security

113,601

160,435

Other creditors

964,198

935,757

1,250,527

1,443,754

7.	LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:

2024

2023

£

£

Within one year

130,000

130,000

Between one and five years

520,000

520,000

In more than five years

411,667

541,667

1,061,667

1,191,667

8.	PROVISIONS FOR LIABILITIES

2025

2024

£

£

Deferred tax

27,463

30,069

Deferred

tax

£

Balance at 1 October 2024

30,069

Credit to Income Statement during year

(2,606

)

Balance at 30 September 2025

27,463

9.	RELATED PARTY DISCLOSURES

Included in the other debtors less than one year is an amount of £1,342,015 (2024: £1,347,185) due from the connected companies with common directorship and shareholdings. The loans were interest free and recoverable on demand.

Included in the other creditors less than one year is an amount of £789,328 (2024: £918,218) due to the connected companies with common directorship and shareholdings. Also, included is an amount of £Nil (2024: £4,250) due to a shareholder of the company. The loans were interest free and repayable on demand.