2 FOR 1 PIZZA & KEBAB LIMITED - Filleted accounts

Registered number

11159966

2 FOR 1 PIZZA & KEBAB LIMITED

Report and Accounts

31 March 2026

2 FOR 1 PIZZA & KEBAB LIMITED
Registered number:		11159966
Balance Sheet
as at 31 March 2026

Notes			2026			2025
£				£
Fixed assets
Intangible assets	3		-			32,000
Tangible assets	4		956			1,274
			956			33,274

Current assets
Stocks		4,390			3,840
Debtors	5	258			258
Cash at bank and in hand		392			64
		5,040			4,162

Creditors: amounts falling due within one year	6	(48,567)			(84,099)

Net current liabilities			(43,527)			(79,937)

Total assets less current liabilities			(42,571)			(46,663)

Creditors: amounts falling due after more than one year	7		(40,023)			(36,181)



Net liabilities			(82,594)			(82,844)

Capital and reserves
Called up share capital			100			100
Profit and loss account			(82,694)			(82,944)

Shareholders' funds			(82,594)			(82,844)

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.


Mustafa Umit Yanmaz
Director
Approved by the board on 24 August 2026

2 FOR 1 PIZZA & KEBAB 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.

	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:

	Fixtures, fittings, tools and equipment	25% Reducing Balance

	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.



2	Employees		2026		2025
Number				Number

	Average number of persons employed by the company		3		2


3	Intangible fixed assets				£
	Goodwill:

	Cost
	At 1 April 2025				32,000
	At 31 March 2026				32,000

	Amortisation
	On disposals				32,000
	At 31 March 2026				32,000

	Net book value
	At 31 March 2026				-
	At 31 March 2025				32,000

	Goodwill is being written off in equal annual instalments over its estimated economic life of 5 years.


4	Tangible fixed assets
					Plant and machinery etc
£
	Cost
	At 1 April 2025				5,500
	At 31 March 2026				5,500

	Depreciation
	At 1 April 2025				4,226
	Charge for the year				318
	At 31 March 2026				4,544

	Net book value
	At 31 March 2026				956
	At 31 March 2025				1,274


5	Debtors		2026		2025
£				£

	Other debtors		258		258





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

	Accruals		2,200		1,833
	Trade creditors		200		2,824
	Taxation and social security costs		27,229		23,131
	Other creditors		18,938		56,311
			48,567		84,099


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

	Bank loans		40,023		36,181


8	Other information

	2 FOR 1 PIZZA & KEBAB LIMITED is a private company limited by shares and incorporated in England. Its registered office is:
	17 Regent Street
	Hinckley
	Leicestershire
	LE10 0AZ