REGISTERED NUMBER: 14614856 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JANUARY 2026

FOR

GOKYUZU ACTON LIMITED

Page

Statement of Financial Position

1

Notes to the Financial Statements

2

FIXED ASSETS

Property, plant and equipment

4

885,242

797,808

CURRENT ASSETS

Inventories

31,108

49,094

Debtors

5

2,223,087

1,040,147

Cash at bank and in hand

667,370

1,133,528

2,921,565

2,222,769

CREDITORS

Amounts falling due within one year

6

1,541,108

1,566,007

NET CURRENT ASSETS

1,380,457

656,762

TOTAL ASSETS LESS CURRENT LIABILITIES

2,265,699

1,454,570

CREDITORS

Amounts falling due after more than one year

7

(158,664

)

(200,527

)

PROVISIONS FOR LIABILITIES

10

(133,185

)

(99,632

)

NET ASSETS

1,973,850

1,154,411

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

1,973,750

1,154,311

SHAREHOLDERS' FUNDS

1,973,850

1,154,411

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The 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.

The financial statements were approved by the director and authorised for issue on 24 July 2026 and were signed by:

Mr V Yavuz - Director

1.	STATUTORY INFORMATION

Gokyuzu Acton Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number:

14614856

Registered office:

1 Kings Avenue

London

N21 3NA

The presentation currency of the financial statements is the Pound Sterling (£).

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Significant judgements and estimates

In the application of the company's accounting policies, the director is required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period or in the period of the revision and future periods where the revision affects both current and future periods.

There are no significant judgements or estimates involved in the preparation of the financial statements.

Revenue

Revenue is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax.

Revenue from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have passed to the buyer, usually on despatch of the goods, the amount of revenue can be measured reliably, it isprobable that the economic benefits associated with the transaction will flow to the entity and costs incurred or to beincurred in respect of the transaction can be measured reliably.

Revenue is recognised when services are rendered to the customers.

Property, plant and equipment

Property, plant and equipment are stated at cost less accumulated depreciation and accumulated impairment losses. Such cost includes costs directly attributable to making the assets capable of operating as intended.

The carrying value of tangible assets are reviewed for impairment when events or changes in circumstances indicate the carrying value may not be recoverable.

Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives.

Short leasehold - 15 years on straight line basis

Plant and machinery - 20% on reducing balance

Fixtures and fittings - 20% on reducing balance

The company has adopted the policy of not depreciating the assets in the first year, however full depreciation is provided in the year of disposal

Inventories

Inventories 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 inventory sold is recognised as an expense in the period in which the related revenue is recognised.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Cash and cash equivalent

Cash and cash equivalents in the statement of financial position comprise cash at banks and in hand, short term deposits with an original maturity date of one month. Cash equivalents are defined as short-term, highly liquid investments that are readily convertible to known amounts of cash and that are subject to an insignificant risk of changes in value

Financial instruments

Basic financial instruments are recognised at amortised cost, except for investments in non-convertible preference and non-puttable ordinary shares which are measured at fair value, with changes recognised in profit or loss.

Derivative financial instruments are initially recorded at cost and thereafter at fair value with changes recognised in profit and loss.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 45 (2025 - 42 ) .

4.	PROPERTY, PLANT AND EQUIPMENT

Fixtures

Short

Plant and

and

leasehold

machinery

fittings

Totals

£

£

£

£

COST

At 1 February 2025

260,807

213,677

431,469

905,953

Additions

-

197,605

19,451

217,056

At 31 January 2026

260,807

411,282

450,920

1,123,009

DEPRECIATION

At 1 February 2025

18,519

25,330

64,296

108,145

Charge for year

18,519

37,670

73,433

129,622

At 31 January 2026

37,038

63,000

137,729

237,767

NET BOOK VALUE

At 31 January 2026

223,769

348,282

313,191

885,242

At 31 January 2025

242,288

188,347

367,173

797,808

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

45,574

19,716

Other debtors

2,177,513

1,020,431

2,223,087

1,040,147

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Bank loans and overdrafts (see note 8)

40,740

36,903

Trade creditors

300,136

457,095

Taxation and social security

950,007

823,082

Other creditors

250,225

248,927

1,541,108

1,566,007

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

£

Bank loans (see note 8)

158,664

200,527

Amounts falling due in more than five years:

Repayable by instalments

Bank loans more 5 yr by instal

-

52,916

8.

LOANS

An analysis of the maturity of loans is given below:

2026

2025

£

£

Amounts falling due within one year or on demand:

Bank loans

40,740

36,903

Amounts falling due between two and five years:

Bank loans - 2-5 years

158,664

147,611

Amounts falling due in more than five years:

Repayable by instalments

Bank loans more 5 yr by instal

-

52,916

9.	SECURED DEBTS

The following secured debts are included within creditors:

2026

2025

£

£

Bank loans

199,404

237,430

Bank loan is secured by way of fixed and floating charge on the property and other assets of the company and contains a negative pledge

10.	PROVISIONS FOR LIABILITIES

2026

2025

£

£

Deferred tax

133,185

99,632

Deferred

tax

£

Balance at 1 February 2025

99,632

Provided during year

33,553

Balance at 31 January 2026

133,185

11.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

Included in the other debtors due within one year is an amount of £624,205 (2025:£624,205) due from the director of the company. Interest was charged at the rate of 2.25% and 3.75% on the overdrawn balance.

12.	RELATED PARTY DISCLOSURES

Included in the other debtors due within one year is an amount of £1,269,380 (2025: £105,000) due from connected companies under common control. The loans remain interest free and recoverable on demand.

Included in the other creditors due within one year is an amount of £224,554 (2025: £52,978) due to connected companies under common control.The loans remain interest free and repayable on demand.