Akdeniz Enfield Supermarket Limited

Registered number

08917724

Filleted Accounts

31 March 2026

Akdeniz Enfield Supermarket Limited
Registered number:		08917724
Balance Sheet
as at 31 March 2026

Notes			2026			2025
£				£
Fixed assets
Tangible assets	3		1			1

Current assets
Stocks		151,645			154,750
Debtors	4	507,183			507,855
Cash at bank and in hand		13,318			12,897
		672,146			675,502

Creditors: amounts falling due within one year	5	(499,127)			(480,605)

Net current assets			173,019			194,897

Total assets less current liabilities			173,020			194,898

Creditors: amounts falling due after more than one year	6		(14,362)			(39,621)



Net assets			158,658			155,277

Capital and reserves
Called up share capital			1,000			1,000
Profit and loss account			157,658			154,277

Shareholder's funds			158,658			155,277

The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




Mr Alperen Aktas
Director
Approved by the board on 10 August 2026

Akdeniz Enfield Supermarket Limited
Notes to the Accounts
for the year ended 31 March 2026


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Turnover
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Leasehold land and buildings	over the lease term
	Plant and machinery	over 5 years
	Fixtures, fittings, tools and equipment	over 5 years

	Stocks
	Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Provisions
	Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.

2	Employees			2026		2025
Number					Number

	Average number of persons employed by the company			15		12


3	Tangible fixed assets
		Plant and machinery etc		Motor vehicles		Total
£			£		£
	Cost
	At 1 April 2025	74,840		25,640		100,480
	At 31 March 2026	74,840		25,640		100,480

	Depreciation
	At 1 April 2025	74,839		25,640		100,479
	At 31 March 2026	74,839		25,640		100,479

	Net book value
	At 31 March 2026	1		-		1
	At 31 March 2025	1		-		1


4	Debtors			2026		2025
£					£

	Amounts owed by group undertakings and undertakings in which the company has a participating interest			506,320		506,505
	Other debtors			863		1,350
				507,183		507,855


5	Creditors: amounts falling due within one year			2026		2025
£					£

	Bank loans and overdrafts			37,298		18,303
	Trade creditors			257,782		210,643
	Corporation tax			46,349		41,415
	Other taxes and social security costs			42,161		30,768
	Other creditors			115,537		179,476
				499,127		480,605


6	Creditors: amounts falling due after one year			2026		2025
£					£

	Bank loans			11,675		31,806
	Obligations under finance lease and hire purchase contracts			2,687		7,815
				14,362		39,621


7	Other information

	Akdeniz Enfield Supermarket Limited is a private company limited by shares and incorporated in England. Its registered office is:
	463 - 465 Hertford Road
	Enfield, Middlesex
	EN3 5UT