Registered number
14457234
203 BURGERS LTD
Report and Accounts
30 November 2025
203 BURGERS LTD
Registered number: 14457234
Directors' Report
The directors present their report and accounts for the year ended 30 November 2025.
Principal activities
The company's principal activity during the year continued to be Take-away food shops and mobile food stands
Directors
The following persons served as directors during the year:
Hakan Kilic
Political donations
Third party indemnity provisions
Employment of disabled persons
Small company provisions
This report has been prepared in accordance with the provisions in Part 15 of the Companies Act 2006 applicable to companies subject to the small companies regime.
This report was approved by the board on 20 August 2026 and signed on its behalf.
Hakan Kilic
0
Director
203 BURGERS LTD
Profit and Loss Account
for the year ended 30 November 2025
2025 2024
£ £
Turnover 324,290 349,552
Cost of sales (208,430) (254,262)
Gross profit 115,860 95,290
Distribution costs - -
Administrative expenses (121,241) (122,435)
Other operating income - -
Operating loss (5,381) (27,145)
Profit on the disposal of tangible fixed assets - -
Profit on the disposal of investments - -
Gain on revaluation of investments - -
Income from investments - -
Interest receivable - -
Interest payable - -
Loss before taxation (5,381) (27,145)
Tax on loss - -
Loss for the financial year (5,381) (27,145)
203 BURGERS LTD
Registered number: 14457234
Balance Sheet
as at 30 November 2025
Notes 2025 2024
£ £
Fixed assets
Intangible assets 4 - -
Tangible assets 5 8,865 8,865
Investments 6 - -
8,865 8,865
Current assets
Stocks - -
Debtors 7 - -
Investments held as current assets 8 - -
Cash at bank and in hand 738 3,958
738 3,958
Creditors: amounts falling due within one year 9 (19,854) (18,897)
Net current liabilities (19,116) (14,939)
Total assets less current liabilities (10,251) (6,074)
Creditors: amounts falling due after more than one year 10 12,647 13,851
Provisions for liabilities - -
Net assets 2,396 7,777
Capital and reserves
Called up share capital 1 1
Share premium - -
Revaluation reserve 12 - -
Profit and loss account 2,395 7,776
Shareholders' funds 2,396 7,777
The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their 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.
Hakan Kilic
Director
Approved by the board on 20 August 2026
203 BURGERS LTD
Statement of Changes in Equity
for the year ended 30 November 2025
Share Share Re- Profit Total
capital premium valuation and loss
reserve account
£ £ £ £ £
At 1 December 2023 1 - - 34,921 34,922
Loss for the financial year (27,145) (27,145)
Gain on revaluation of land and buildings - -
Deferred taxation arising on the revaluation of land and buildings - -
Other comprehensive income for the financial year - - - - -
Total comprehensive income for the financial year - - - (27,145) (27,145)
Dividends - -
Shares issued - - -
Shares redeemed - -
At 30 November 2024 1 - - 7,776 7,777
Correction of prior year errors - -
Effect of retrospective changes in accounting policies - -
At 30 November 2024 as restated 1 - - 7,776 7,777
At 1 December 2024 1 - - 7,776 7,777
Loss for the financial year (5,381) (5,381)
Gain on revaluation of land and buildings - -
Deferred taxation arising on the revaluation of land and buildings - -
Other comprehensive income for the financial year - - - - -
Total comprehensive income for the financial year - - - (5,381) (5,381)
Dividends - -
Shares issued - - -
Shares redeemed - -
At 30 November 2025 1 - - 2,395 2,396
203 BURGERS LTD
Notes to the Accounts
for the year ended 30 November 2025
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.
Intangible fixed assets
Intangible fixed assets are measured at cost less accumulative amortisation and any accumulative impairment losses.
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:
Freehold buildings over 50 years
Leasehold land and buildings over the lease term
Plant and machinery over 5 years
Fixtures, fittings, tools and equipment over 5 years
Investments
Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.
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.
Foreign currency translation
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
Leased assets
A lease is classified as a finance lease if it transfers substantially all the risks and rewards incidental to ownership. All other leases are classified as operating leases. The rights of use and obligations under finance leases are initially recognised as assets and liabilities at amounts equal to the fair value of the leased assets or, if lower, the present value of the minimum lease payments. Minimum lease payments are apportioned between the finance charge and the reduction in the outstanding liability using the effective interest rate method. The finance charge is allocated to each period during the lease so as to produce a constant periodic rate of interest on the remaining balance of the liability. Leased assets are depreciated in accordance with the company's policy for tangible fixed assets. If there is no reasonable certainty that ownership will be obtained at the end of the lease term, the asset is depreciated over the lower of the lease term and its useful life. Operating lease payments are recognised as an expense on a straight line basis over the lease term.
Pensions
Contributions to defined contribution plans are expensed in the period to which they relate.
2 Exceptional items 2025 2024
£ £
- -
3 Employees 2025 2024
Number Number
Average number of persons employed by the company 0 0
4 Intangible fixed assets £
Goodwill:
Cost
At 1 December 2024 -
Additions -
Disposals -
At 30 November 2025 -
Amortisation
At 1 December 2024 -
Provided during the year -
On disposals -
At 30 November 2025 -
Net book value
At 30 November 2025 -
At 30 November 2024 -
Goodwill is being written off in equal annual instalments over its estimated economic life of 5 years.
5 Tangible fixed assets
Land and buildings Plant and machinery etc Motor vehicles Total
£ £ £ £
Cost
At 1 December 2024 - 13,944 2,314 16,258
Additions - - - -
Surplus on revaluation - - - -
Disposals - - - -
At 30 November 2025 - 13,944 2,314 16,258
Depreciation
At 1 December 2024 - 6,583 810 7,393
Charge for the year - - - -
Surplus on revaluation - - - -
On disposals - - - -
At 30 November 2025 - 6,583 810 7,393
Net book value
At 30 November 2025 - 7,361 1,504 8,865
At 30 November 2024 - 7,361 1,504 8,865
Freehold land and buildings: 2025 2024
£ £
Historical cost - -
Cumulative depreciation based on historical cost - -
- -
[For revalued assets, state the years in which the assets were valued and their values. For assets revalued during the reporting period, state the names of the persons who revalued them or particulars of their qualifications for doing so and the bases of valuation used by them.]
6 Investments
Investments in
subsidiary Other
undertakings investments Total
£ £ £
Cost
At 1 December 2024 - - -
Additions - - -
Revaluation - - -
Disposals - - -
At 30 November 2025 - - -
Historical cost
At 1 December 2024 - -
At 30 November 2025 - -
[For revalued investments, see FRS 102 paragraphs 1AC.15, 1AC.22 and 1AC.23 for disclosures]
7 Debtors 2025 2024
£ £
Trade debtors - -
Amounts owed by group undertakings and undertakings in which the company has a participating interest - -
Deferred tax asset - -
Other debtors - -
- -
Amounts due after more than one year included above - -
8 Investments held as current assets 2025 2024
£ £
Fair value
Listed investments - -
Unlisted investments - -
- -
Increase/(decrease) in fair value included in the profit and loss account for the financial year
Listed investments - -
Unlisted investments - -
- -
[For revalued investments, see FRS 102 paragraphs 1AC.22 and 1AC.23 for disclosures]
9 Creditors: amounts falling due within one year 2025 2024
£ £
Non-equity preference shares - -
Bank loans and overdrafts - -
Obligations under finance lease and hire purchase contracts - -
Trade creditors - 18,897
Amounts owed to group undertakings and undertakings in which the company has a participating interest - -
Taxation and social security costs - -
Other creditors 19,854 -
19,854 18,897
10 Creditors: amounts falling due after one year 2025 2024
£ £
Non-equity preference shares - -
Bank loans - -
Obligations under finance lease and hire purchase contracts - -
Trade creditors - -
Amounts owed to group undertakings and undertakings in which the company has a participating interest (12,647) (13,851)
Other creditors - -
(12,647) (13,851)
11 Loans 2025 2024
£ £
Creditors include:
Amounts payable otherwise than by instalment falling due for payment after more than five years - -
Instalments falling due for payment after more than five years - -
- -
Secured bank loans - -
[Give an indication of the nature and form of the security for the bank loans]
12 Revaluation reserve 2025 2024
£ £
At 1 December 2024 - -
Gain on revaluation of land and buildings - -
Deferred taxation arising on the revaluation of land and buildings - -
At 30 November 2025 - -
13 Events after the reporting date
14 Capital commitments 2025 2024
£ £
Amounts contracted for but not provided in the accounts - -
15 Pension commitments
16 Other financial commitments 2025 2024
£ £
Total future minimum payments under non-cancellable operating leases - -
17 Contingent liabilities
18 Off-balance sheet arrangements
19 Loans to directors
Description and conditions B/fwd Paid Repaid C/fwd
£ £ £ £
Hakan Kilic
[Loan 1] - - - -
[Loan 2] - - - -
0
[Loan 1] - - - -
[Loan 2] - - - -
0
[Loan 1] - - - -
[Loan 2] - - - -
0
[Loan 1] - - - -
[Loan 2] - - - -
0
[Loan 1] - - - -
[Loan 2] - - - -
0
[Loan 1] - - - -
[Loan 2] - - - -
0
[Loan 1] - - - -
[Loan 2] - - - -
0
[Loan 1] - - - -
[Loan 2] - - - -
0
[Loan 1] - - - -
[Loan 2] - - - -
- - - -
20 Guarantees made by the company on behalf of directors
Main terms Maximum Amount paid
liability and incurred
£ £
Hakan Kilic
[Guarantee 1] - -
[Guarantee 2] - -
0
[Guarantee 1] - -
[Guarantee 2] - -
0
[Guarantee 1] - -
[Guarantee 2] - -
0
[Guarantee 1] - -
[Guarantee 2] - -
0
[Guarantee 1] - -
[Guarantee 2] - -
0
[Guarantee 1] - -
[Guarantee 2] - -
0
[Guarantee 1] - -
[Guarantee 2] - -
0
[Guarantee 1] - -
[Guarantee 2] - -
0
[Guarantee 1] - -
[Guarantee 2] - -
- -
21 Related party transactions
22 Controlling party
23 Other information
203 BURGERS LTD is a private company limited by shares and incorporated in England. Its registered office is:
228 Middlewood Road
Hillsborough
Sheffield
South Yorkshire
S6 1TE
203 BURGERS LTD
Detailed profit and loss account
for the year ended 30 November 2025
This schedule does not form part of the statutory accounts
2025 2024
£ £
Sales 324,290 349,552
Cost of sales (208,430) (254,262)
Gross profit 115,860 95,290
Distribution costs - -
Administrative expenses (121,241) (122,435)
Other operating income - -
Operating loss (5,381) (27,145)
Profit on the disposal of tangible fixed assets - -
Profit on the disposal of investments - -
Gain on revaluation of investments - -
Income from investments - -
Interest receivable - -
Interest payable - -
Loss before tax (5,381) (27,145)
203 BURGERS LTD
Detailed profit and loss account
for the year ended 30 November 2025
This schedule does not form part of the statutory accounts
2025 2024
£ £
Sales
Sales 324,290 349,552
324,290 349,552
Cost of sales
Purchases 204,989 253,325
Decrease/increase in stocks - -
Subcontractor costs - -
Direct labour - -
Carriage - -
Discounts allowed - -
Commissions payable - -
Other direct costs 3,441 937
208,430 254,262
Distribution costs
Distribution costs - -
- -
Administrative expenses
Employee costs:
Wages and salaries 62,142 58,113
Directors' salaries - -
Pensions 483 -
Bonuses - -
Employer's NI 4,209 2,900
Temporary staff and recruitment - -
Staff training and welfare - -
Travel and subsistence 2,925 4,760
Motor expenses - 622
Entertaining 150 150
69,909 66,545
Premises costs:
Rent 12,753 14,130
Rates - -
Service charges - -
Light and heat 10,098 7,758
Cleaning 3,749 1,448
Use of home - -
26,600 23,336
General administrative expenses:
Telephone and internet 254 1,033
Postage 16 -
Stationery and printing - -
Courier services - -
Information and publications - -
Subscriptions - -
Bank charges 155 144
Insurance 188 2,158
Donations - 140
Equipment hire - -
Software 1,456 795
Repairs and maintenance 2,289 3,092
Depreciation - 4,518
Interest Paid - 96
Bad debts - -
Sundry expenses 7 7
4,365 11,983
Legal and professional costs:
Audit fees - -
Accountancy fees 1,300 1,100
Solicitors fees - -
Consultancy fees 1,600 4,200
Taxes 3,076 -
Advertising and PR 6,357 5,837
Other legal and professional 8,034 9,434
20,367 20,571
121,241 122,435
Other operating income
Other operating income - -
- -
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