REGISTERED NUMBER: 14476995 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

FOR

TGR RETAIL SHOPS LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

M Muharremoglu

SECRETARY:

REGISTERED OFFICE:

33 Great Queen Street

London

WC2B 5AA

REGISTERED NUMBER:

14476995 (England and Wales)

ACCOUNTANTS:

NYO Chartered Accountants and Registered Auditors

First Floor Office

34 Great Queen Street

London

WC2B 5AA

FIXED ASSETS

Intangible assets

4

34,267

14,400

Tangible assets

5

1,002,377

684,197

1,036,644

698,597

CURRENT ASSETS

Stocks

64,250

28,366

Debtors

6

1,113,803

770,421

Cash at bank and in hand

30,280

209,739

1,208,333

1,008,526

CREDITORS

Amounts falling due within one year

7

2,233,484

1,692,701

NET CURRENT LIABILITIES

(1,025,151

)

(684,175

)

TOTAL ASSETS LESS CURRENT LIABILITIES

11,493

14,422

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

11,393

14,322

SHAREHOLDERS' FUNDS

11,493

14,422

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 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 15 July 2026 and were signed by:

M Muharremoglu - Director

1.	STATUTORY INFORMATION

Tgr Retail Shops 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.

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.

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.

Computer software is being amortised evenly over its 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.

STOCKS

Stocks 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 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 11 (2024 - 12 ) .

4.	INTANGIBLE FIXED ASSETS

Other

intangible

assets

£

COST

At 1 January 2025

18,000

Additions

25,000

At 31 December 2025

43,000

AMORTISATION

At 1 January 2025

3,600

Charge for year

5,133

At 31 December 2025

8,733

NET BOOK VALUE

At 31 December 2025

34,267

At 31 December 2024

14,400

5.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST

At 1 January 2025

3,788

771,784

775,572

Additions

-

421,371

421,371

At 31 December 2025

3,788

1,193,155

1,196,943

DEPRECIATION

At 1 January 2025

631

90,744

91,375

Charge for year

379

102,812

103,191

At 31 December 2025

1,010

193,556

194,566

NET BOOK VALUE

At 31 December 2025

2,778

999,599

1,002,377

At 31 December 2024

3,157

681,040

684,197

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Trade debtors

52,088

68,951

Amounts owed by associates

680,000

300,000

Other debtors

381,715

401,470

1,113,803

770,421

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Trade creditors

1,487,518

923,276

Taxation and social security

428,187

294,243

Other creditors

317,779

475,182

2,233,484

1,692,701