REGISTERED NUMBER: 07004685 (England and Wales)

Sunshine Kebabs UK Ltd

Abridged Audited Financial Statements

for the Year Ended 31 March 2026

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

DIRECTORS:

Mr E Aksu

Mr O Aksu

REGISTERED OFFICE:

239-241 Kennington Lane

London

SE11 5QU

REGISTERED NUMBER:

07004685 (England and Wales)

AUDITORS:

Alton & Co

Chartered Accountants

& Statutory Auditors

239-241 Kennington Lane

London

SE11 5QU

FIXED ASSETS

Property, plant and equipment

4

750,970

707,228

Investment property

5

50,000

50,000

800,970

757,228

CURRENT ASSETS

Inventories

85,902

81,204

Debtors

6

2,139,400

1,618,354

Cash at bank and in hand

782,009

1,233,626

3,007,311

2,933,184

CREDITORS

Amounts falling due within one year

7

330,629

315,907

NET CURRENT ASSETS

2,676,682

2,617,277

TOTAL ASSETS LESS CURRENT LIABILITIES

3,477,652

3,374,505

PROVISIONS FOR LIABILITIES

9

111,083

120,681

NET ASSETS

3,366,569

3,253,824

CAPITAL AND RESERVES

Called up share capital

10

180,000

180,000

Retained earnings

11

3,186,569

3,073,824

SHAREHOLDERS' FUNDS

3,366,569

3,253,824

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

All the members have consented to the preparation of an abridged Income Statement for the year ended 31 March 2026 in accordance with Section 444(2A) of the Companies Act 2006.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 9 September 2026 and were signed on its behalf by:

Mr E Aksu - Director

Mr O Aksu - Director

1.	STATUTORY INFORMATION

Sunshine Kebabs UK Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

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.

Related party exemption

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

Turnover

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

Turnover is derived from the ordinary activities of the business and is recognised when the customer takes delivery of the order.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business has been fully amortised in the current year.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Short leasehold

-

straight line over the life of the lease

Improvements to property

-

10% on reducing balance

Plant and machinery

-

25% on reducing balance

Fixtures and fittings

-

25% on reducing balance

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

Stocks

Inventories are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Cost is based on first in first out method of stock valuation. Net realisable value is the sales value of the stock less any additional cost to sell.

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 71 (2025 - 63 ) .

4.	PROPERTY, PLANT AND EQUIPMENT

Improvements

Fixtures

Short

to

Plant and

and

leasehold

property

machinery

fittings

Totals

£

£

£

£

£

COST

At 1 April 2025

27,668

452,661

313,365

1,445,069

2,238,763

Additions

37,988

77,312

39,373

67,556

222,229

At 31 March 2026

65,656

529,973

352,738

1,512,625

2,460,992

DEPRECIATION

At 1 April 2025

12,120

246,493

248,307

1,024,615

1,531,535

Charge for year

2,030

28,348

26,107

122,002

178,487

At 31 March 2026

14,150

274,841

274,414

1,146,617

1,710,022

NET BOOK VALUE

At 31 March 2026

51,506

255,132

78,324

366,008

750,970

At 31 March 2025

15,548

206,168

65,058

420,454

707,228

Fixed assets, included in the above, which are held under hire purchase contracts or finance leases are as follows:

Fixtures

and

fittings

£

COST

At 1 April 2025

and 31 March 2026

127,864

DEPRECIATION

At 1 April 2025

97,521

Charge for year

13,275

At 31 March 2026

110,796

NET BOOK VALUE

At 31 March 2026

17,068

At 31 March 2025

30,343

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 April 2025

and 31 March 2026

50,000

NET BOOK VALUE

At 31 March 2026

50,000

At 31 March 2025

50,000

The directors have assessed the value of the property at 31 March 2026 and considers this to be the appropriate value of the investment property.

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

23,731

20,992

Rent deposit

14,688

14,688

Island Fitness Ltd

1,220,021

1,055,021

Amounts owed by group undertakings

738,535

478,535

Ezra's Kitchen Ltd

40,882

25,160

Prepayments

101,543

23,958

2,139,400

1,618,354

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade creditors

141,067

90,236

Tax

18,402

51,909

Social security and other taxes

16,700

14,606

Pension control account

2,431

2,199

VAT

128,917

122,143

Directors' current accounts

467

174

Accrued expenses

22,645

34,640

330,629

315,907

8.	LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:

2026

2025

£

£

Within one year

160,000

160,000

Between one and five years

640,000

640,000

In more than five years

200,000

360,000

1,000,000

1,160,000

9.	PROVISIONS FOR LIABILITIES

2026

2025

£

£

Deferred tax

111,083

120,681

Deferred

tax

£

Balance at 1 April 2025

120,681

Credit to Income Statement during year

(9,598

)

Balance at 31 March 2026

111,083

10.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2026

2025

value:

£

£

180,000

Ordinary

£1

180,000

180,000

11.

RESERVES

Retained

earnings

£

At 1 April 2025

3,073,824

Profit for the year

112,745

At 31 March 2026

3,186,569

12.	DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

The Report of the Auditors was unqualified.

Altan Kemal FCA FCCA (Senior Statutory Auditor)

for and on behalf of Alton & Co

13.	RELATED PARTY DISCLOSURES

Entities with control, joint control or significant influence over the entity

2026

2025

£

£

Transfers to related parties

440,722

107,567

Amount due from related parties

1,999,438

1,558,716

Ezra's Kitchen Ltd

Companies under common control

The premises used by Ezra's Kitchen Ltd is leased by Sunshine Kebabs UK Ltd on their behalf. Ezra's Kitchen Ltd meets all the obligations under the lease.