Kirks Kebabs Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 05056258 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 May 2026

for

Kirks Kebabs Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

Chartered Accountants' Report

6

DIRECTOR:

J D Kirk

SECRETARY:

Mrs C A Kirk

REGISTERED OFFICE:

Endeavour House

7 Enterprise Way

Pinchbeck

Spalding

Lincolnshire

PE11 3YR

REGISTERED NUMBER:

05056258 (England and Wales)

ACCOUNTANTS:

INSIGHT

Acorn House

Church Lane

Croft

Skegness

Lincolnshire

PE24 4RW

FIXED ASSETS

Tangible assets

4

109,223

110,052

CURRENT ASSETS

Debtors

5

23,933

42,460

Cash at bank

340,737

350,519

364,670

392,979

CREDITORS

Amounts falling due within one year

6

45,863

58,752

NET CURRENT ASSETS

318,807

334,227

TOTAL ASSETS LESS CURRENT
LIABILITIES

428,030

444,279

PROVISIONS FOR LIABILITIES

1,372

1,539

NET ASSETS

426,658

442,740

CAPITAL AND RESERVES

Called up share capital

1,002

Retained earnings

425,656

441,738

SHAREHOLDERS' FUNDS

426,658

442,740

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 May 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 25 August 2026 and were signed by:

J D Kirk - Director

1.	STATUTORY INFORMATION

Kirks Kebabs Limited 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.

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.

Turnover

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

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Freehold property

-

Nil on land

Plant and machinery

-

10% on cost

Computer equipment

-

33% on cost

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 balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet 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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2025 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Freehold

Plant and

Computer

property

machinery

equipment

Totals

£

COST

At 1 June 2025

103,000

55,555

4,087

162,642

Additions

-

1,728

Disposals

-

(1,598

)

(1,598

)

At 31 May 2026

103,000

55,555

4,217

162,772

DEPRECIATION

At 1 June 2025

-

49,622

2,968

52,590

Charge for year

-

1,156

1,401

2,557

Eliminated on disposal

-

(1,598

)

(1,598

)

At 31 May 2026

-

50,778

2,771

53,549

NET BOOK VALUE

At 31 May 2026

103,000

4,777

1,446

109,223

At 31 May 2025

103,000

5,933

1,119

110,052

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.5.26

31.5.25

£

Trade debtors

23,283

41,202

VAT

190

303

Prepayments

460

955

23,933

42,460

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.5.26

31.5.25

£

Bank loans and overdrafts

32

-

Trade creditors

3

Tax

11,661

24,959

Social security and other taxes

642

651

Other creditors

15,000

954

Directors' current accounts

16,935

7,595

Accrued expenses

1,590

24,590

45,863

58,752

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Kirks Kebabs Limited for the year ended 31 May 2026 which comprise the Income Statement, Balance Sheet, Statement of Changes in Equity and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the director of Kirks Kebabs Limited in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Kirks Kebabs Limited and state those matters that we have agreed to state to the director of Kirks Kebabs Limited in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Kirks Kebabs Limited and its director for our work or for this report.

It is your duty to ensure that Kirks Kebabs Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Kirks Kebabs Limited. You consider that Kirks Kebabs Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Kirks Kebabs Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

INSIGHT

Acorn House

Church Lane

Croft

Skegness

Lincolnshire

PE24 4RW

25 August 2026