Akim.Crepesomania Ltd Company accounts

COMPANY REGISTRATION NUMBER: 14243734

Akim.Crepesomania Ltd

Unaudited Financial Statements

31 July 2025

Akim.Crepesomania Ltd

Financial Statements

Year ended 31 July 2025

Contents	Page

Directors' report	1

Report to the board of directors on the preparation of the unaudited statutory financial statements	2

Statement of income and retained earnings	3

Statement of financial position	4

Notes to the financial statements	6

Akim.Crepesomania Ltd

Directors' Report

Year ended 31 July 2025

The directors present their report and the unaudited financial statements of the company for the year ended 31 July 2025 .

Directors

The directors who served the company during the year were as follows:

Mr A Akkouche
Mrs M C Akkouche
Mr R Akkouche

Small company provisions

This report has been prepared in accordance with the provisions applicable to companies entitled to the small companies exemption.

This report was approved by the board of directors on 31 July 2026 and signed on behalf of the board by:

Mr A Akkouche	Mrs M-C Akkouche
Director	Company Secretary

Registered office:

200 Cumnor Road

White Hall Farm

OXFORD

OX1 5JS

Akim.Crepesomania Ltd

Report to the Board of Directors on the Preparation of the Unaudited Statutory Financial Statements of Akim.Crepesomania Ltd

Year ended 31 July 2025

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Akim.Crepesomania Ltd for the year ended 31 July 2025, 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 Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at www.accaglobal.com/en/member/professional-standards/rules-standards/acca-rulebook.html. This report is made solely to the Board of Directors of Akim.Crepesomania Ltd, as a body, in accordance with the terms of our engagement letter dated 31 May 2024. Our work has been undertaken solely to prepare for your approval the financial statements of Akim.Crepesomania Ltd and state those matters that we have agreed to state to you, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/technical-factsheet-163.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Akim.Crepesomania Ltd and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Akim.Crepesomania 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 Akim.Crepesomania Ltd. You consider that Akim.Crepesomania 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 Akim.Crepesomania 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.

JOHNSON & COMPANY Chartered accountants

26 The Nursery Sutton Courtenay ABINGDON Oxon OX14 4UA

31 July 2026

Akim.Crepesomania Ltd

Statement of Income and Retained Earnings

Year ended 31 July 2025

	2025	2024
Note	£	£
Turnover	391,008	369,756

Cost of sales	118,837	103,103
	---------	---------
Gross profit	272,171	266,653

Administrative expenses	242,003	211,679
	---------	---------
Operating profit	30,168	54,974

Other interest receivable and similar income		1	–
		---------	---------
Profit before taxation	5	30,169	54,974

Tax on profit	9,200	8,000
	--------	--------
Profit for the financial year and total comprehensive income	20,969	46,974
	--------	--------

Dividends paid and payable	( 43,000)	( 51,331)

Retained earnings at the start of the year	56,598	73,766
	--------	--------
Retained earnings at the end of the year	34,567	69,409
	--------	--------

All the activities of the company are from continuing operations.

Akim.Crepesomania Ltd

Statement of Financial Position

31 July 2025

	2025		2024
Note	£	£	£

Fixed assets

Intangible assets	6	4,920	7,380
Tangible assets	7	29,405	31,405
		--------	--------
		34,325	38,785

Current assets

Debtors	8	34,760	48,591
Cash at bank and in hand		38,317	37,818
		--------	--------
		73,077	86,409

Creditors: amounts falling due within one year	9	37,699		42,765
		--------		--------
Net current assets			35,378	43,644
			--------	--------
Total assets less current liabilities			69,703	82,429

Creditors: amounts falling due after more than one year	10	35,036	12,920
		--------	--------
Net assets		34,667	69,509
		--------	--------

Capital and reserves

Called up share capital	100	100
Profit and loss account	34,567	69,409
	--------	--------
Shareholders funds	34,667	69,509
	--------	--------

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

For the year ending 31 July 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;

- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

Akim.Crepesomania Ltd

Statement of Financial Position (continued)

31 July 2025

These financial statements were approved by the board of directors and authorised for issue on 31 July 2026 , and are signed on behalf of the board by:

Mr A Akkouche
Director

Company registration number: 14243734

Akim.Crepesomania Ltd

Notes to the Financial Statements

Year ended 31 July 2025

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 200 Cumnor Road, White Hall Farm, OXFORD, OX1 5JS.

2. Statement of compliance

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Revenue recognition

Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax. Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.

Income tax

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.

Amortisation

Amortisation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful life of that asset as follows:

	Amortisation of Goodwill	-	20% straight line

If there is an indication that there has been a significant change in amortisation rate, useful life or residual value of an intangible asset, the amortisation is revised prospectively to reflect the new estimates.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in equity, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in equity in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in equity in respect of that asset, the excess shall be recognised in profit or loss.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

Depreciation of Plant & Machinery	-	20% straight line
Depreciation of Motor Vehicles	-	20% straight line

Impairment of fixed assets

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets. For impairment testing of goodwill, the goodwill acquired in a business combination is, from the acquisition date, allocated to each of the cash-generating units that are expected to benefit from the synergies of the combination, irrespective of whether other assets or liabilities of the company are assigned to those units.

Financial instruments

A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Other financial instruments, including derivatives, are initially recognised at fair value, unless payment for an asset is deferred beyond normal business terms or financed at a rate of interest that is not a market rate, in which case the asset is measured at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Other financial instruments are subsequently measured at fair value, with any changes recognised in profit or loss, with the exception of hedging instruments in a designated hedging relationship (see hedge accounting policy). Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately. Any reversals of impairment are recognised in profit or loss immediately, to the extent that the reversal does not result in a carrying amount of the financial asset that exceeds what the carrying amount would have been had the impairment not previously been recognised.

Defined contribution plans

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund. When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised as a finance cost in profit or loss in the period in which it arises.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 11 (2024: 9 ).

5. Profit before taxation

Profit before taxation is stated after charging:

	2025	2024
	£	£
Amortisation of intangible assets	2,460	2,460
Depreciation of tangible assets	2,300	2,300
	-------	-------

6. Intangible assets

	Goodwill
	£
Cost
At 1 August 2024 and 31 July 2025	12,300
	--------
Amortisation
At 1 August 2024	4,920
Charge for the year	2,460
	--------
At 31 July 2025	7,380
	--------
Carrying amount
At 31 July 2025	4,920
	--------
At 31 July 2024	7,380
	--------

7. Tangible assets

	Plant and machinery	Motor vehicles	Total
	£	£	£
Cost
At 1 August 2024 and 31 July 2025	4,032	31,638	35,670
	-------	--------	--------
Depreciation
At 1 August 2024	773	3,192	3,965
Charge for the year	300	2,000	2,300
	-------	--------	--------
At 31 July 2025	1,073	5,192	6,265
	-------	--------	--------
Carrying amount
At 31 July 2025	2,959	26,446	29,405
	-------	--------	--------
At 31 July 2024	3,259	28,446	31,705
	-------	--------	--------

8. Debtors

	2025	2024
	£	£
Trade debtors	34,760	37,397
Other debtors	–	11,194
	--------	--------
	34,760	48,591
	--------	--------

This is explained in the Directors table (Note 12)

9. Creditors: amounts falling due within one year

	2025	2024
	£	£
Trade creditors	11,099	14,772
Corporation tax	8,072	11,453
Social security and other taxes	16,068	16,540
Other creditors	2,460	–
	--------	--------
	37,699	42,765
	--------	--------

10. Creditors: amounts falling due after more than one year

	2025	2024
	£	£
Other creditors	35,036	12,920
	--------	--------

This is explained in the Directors table (Note 12)

11. Financial instruments

There are no financial instruments to disclose

12. Directors' advances, credits and guarantees

During the year the directors entered into the following advances and credits with the company:

	2025
	Balance brought forward	Advances/ (credits) to the directors	Amounts repaid	Balance outstanding
	£	£	£	£
Mr A Akkouche	( 2,865)	( 19,350)	9,700	( 12,515)
Mrs M C Akkouche	( 2,117)	( 19,350)	7,362	( 14,105)
Mr R Akkouche	( 5,943)	( 4,300)	3,304	( 6,939)
	--------	--------	--------	--------
	( 10,925)	( 43,000)	20,366	( 33,559)
	--------	--------	--------	--------

	2024
	Balance brought forward	Advances/ (credits) to the directors	Amounts repaid	Balance outstanding
	£	£	£	£
Mr A Akkouche	14,780	7,122	( 24,766)	(2,864)
Mrs M C Akkouche	14,780	7,869	( 24,766)	( 2,117)
Mr R Akkouche	( 410)	–	( 5,533)	( 5,943)
	--------	--------	--------	--------
	29,150	14,991	( 55,065)	(10,924)
	--------	--------	--------	--------