Karamanoglu Ltd - Filleted accounts

Registered number

10328507

Karamanoglu Ltd

Filleted Accounts

31 July 2026

Karamanoglu Ltd
Registered number:		10328507
Balance Sheet
as at 31 July 2026

Notes			2026			2025
£				£
Fixed assets
Intangible assets	3		10,000			10,000
Tangible assets	4		14,455			17,796
			24,455			27,796

Current assets
Stocks		30,000			15,000
Debtors	5	5,000			7,200
Cash at bank and in hand		3,149			1,319
		38,149			23,519

Creditors: amounts falling due within one year	6	(26,747)			(17,924)

Net current assets			11,402			5,595

Total assets less current liabilities			35,857			33,391

Creditors: amounts falling due after more than one year	7		(15,237)			(24,308)



Net assets			20,620			9,083

Capital and reserves
Called up share capital			100			100
Profit and loss account			20,520			8,983

Shareholders' funds			20,620			9,083

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.




Ibrahim Halil KARAMANOGLU
Director
Approved by the board on 28 August 2026

Karamanoglu Ltd
Notes to the Accounts
for the year ended 31 July 2026


1	Accounting policies

	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:

	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

	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.

	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.


2	Employees					2026		2025
Number							Number

	Average number of persons employed by the company					2		2


3	Intangible fixed assets							£
	Goodwill:

	Cost
	At 1 August 2025							10,000
	At 31 July 2026							10,000

	Amortisation
	At 31 July 2026							-

	Net book value
	At 31 July 2026							10,000
	At 31 July 2025							10,000

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


4	Tangible fixed assets
		Land and buildings		Plant and machinery etc		Motor vehicles		Total
£			£		£		£
	Cost
	At 1 August 2025	1,090		14,002		9,746		24,838
	At 31 July 2026	1,090		14,002		9,746		24,838

	Depreciation
	At 1 August 2025	-		4,427		2,615		7,042
	Charge for the year	-		1,915		1,426		3,341
	At 31 July 2026	-		6,342		4,041		10,383

	Net book value
	At 31 July 2026	1,090		7,660		5,705		14,455
	At 31 July 2025	1,090		9,575		7,131		17,796


5	Debtors					2026		2025
£							£

	Other debtors					5,000		7,200


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

	Bank loans and overdrafts					1,178		1,925
	Trade creditors					10,869		578
	Taxation and social security costs					5,041		5,761
	Other creditors					9,659		9,660
						26,747		17,924


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

	Other creditors					15,237		24,308


8	Controlling party

	Mr I. H. Karamanoglu, a company director controls the company by virtue of holding 100% of the issued share capital.


9	Other information

	Karamanoglu Ltd is a private company limited by shares and incorporated in England. Its registered office is:
	8 Clock House Parade
	North Circular Road
	London
	N13 6BG