AKSTART TRADING LIMITED

AKSTART TRADING LIMITED
Statement of Financial Position
As at 30 June 2026

	Notes	2026 £	2025 £
Fixed assets
Intangible fixed assets	3	35,515	43,311
Tangible fixed assets	4	66,729	80,516
		102,244	123,827
Current assets
Stocks		13,500	11,740
Debtors		208,041	0
Cash at bank and in hand		30,882	36,568
		252,423	48,308
Creditors: amount falling due within one year		(268,119)	(35,926)
Net current assets		(15,696)	12,382

Total assets less current liabilities		86,548	136,209
Creditors: amount falling due after more than one year		(89,914)	(145,339)
Net assets		(3,366)	(9,130)

Capital and reserves
Called up share capital	5	100	100
Profit and loss account		(3,466)	(9,230)
Shareholders' funds		(3,366)	(9,130)

For the year ended 30 June 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

These 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 to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved by the director on 17 August 2026 and were signed by:

-------------------------------
Kesar Haider HASSAN
Director

AKSTART TRADING LIMITED
Notes to the Abridged Financial Statements
For the year ended 30 June 2026

General Information

AKSTART TRADING LIMITED is a private company, limited by shares, registered in England and Wales, registration number 14972817, registration address 4 Ledson Road , Wythenshawe, Manchester, M23 9GB. The trading address of the company is 259 St. Johns Road, Edinburgh, Scotland, EH12 7XD.

The presentation currency is £ sterling.

Accounting policies

Significant accounting policies

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)

Going concern basis

The directors believe that the company is experiencing good levels of sales growth and profitability, and that it is well placed to manage its business risks successfully. Accordingly, they have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus they continue to adopt the going concern basis of accounting in preparing the financial statements.

Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

Taxation

Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted

Intangible assets

Intangible assets (including purchased goodwill and patents) are amortised at rates calculated to write off the assets on a straight line basis over their estimated useful economic lives. Impairment of intangible assets is only reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable.

Goodwill
Acquired goodwill is stated at cost less amortisation. Amortisation is calculated on a straight line basis over the estimated expected useful economic life of the goodwill of years.

Tangible fixed assets

Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

Plant and Machinery

20% Reducing Balance

Stocks

Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.

2.	Average number of employees Average number of employees during the year was 13 (2025 : 11).

Intangible fixed assets

Cost	Goodwill	Total
	£	£
At 01 July 2025	52,818	52,818
Additions	-	-
Disposals	-	-
At 30 June 2026	52,818	52,818
Amortisation
At 01 July 2025	9,507	9,507
Charge for year	7,796	7,796
On disposals	-	-
At 30 June 2026	17,303	17,303
Net book values
At 30 June 2026	35,515	35,515
At 30 June 2025	43,311	43,311

Tangible fixed assets

Cost or valuation	Plant and Machinery	Total
	£	£
At 01 July 2025	101,645	101,645
Additions	900	900
Disposals	-	-
At 30 June 2026	102,545	102,545
Depreciation
At 01 July 2025	21,129	21,129
Charge for year	14,687	14,687
On disposals	-	-
At 30 June 2026	35,816	35,816
Net book values
Closing balance as at 30 June 2026	66,729	66,729
Opening balance as at 01 July 2025	80,516	80,516

Share Capital

Allotted, called up and fully paid	2026 £		2025 £
100 Ordinary shares of £1.00 each	100		100
	100		100

Registered Number: 14972817
England and Wales
AKSTART TRADING LIMITED

Abridged Accounts

Period of accounts Start date: 01 July 2025 End date: 30 June 2026