HIJAZI CORNER LIMITED

HIJAZI CORNER LIMITED
Balance Sheet
As at 31 December 2025

	Notes	2025 £	2024 £
Fixed assets
Tangible fixed assets	3	34,774	23,517
		34,774	23,517
Current assets
Stocks	4	2,150	2,300
Debtors	5	12,000	0
Cash at bank and in hand		31,995	33,950
		46,145	36,250
Creditors: amount falling due within one year	6	(69,099)	(59,021)
Net current assets		(22,954)	(22,771)

Total assets less current liabilities		11,820	746
Net assets		11,820	746

Capital and reserves
Called up share capital		100	100
Profit and loss account		11,720	646
Shareholders' funds		11,820	746

For the year ended 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

These 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 profit and loss account has not been delivered to the Registrar of Companies.

The financial statements were approved by the director on 16 September 2026 and were signed by:

-------------------------------
Ayman Al Zubaidi
Director

HIJAZI CORNER LIMITED
Notes to the Financial Statements
For the year ended 31 December 2025

General Information

HIJAZI CORNER LIMITED is a private company, limited by shares, registered in England and Wales, registration number 15148188, registration address 332 Old Marylebone Road, , London, England, NW1 5RE.

The presentation currency is £ sterling.

Accounting policies

Significant accounting policies

Statement of compliance

These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Basis of preparation

The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.

The financial statements are prepared in sterling which is the functional currency of the company.

Going concern basis

The directors believe that the company is experiencing good levels of sales growth and profitability, and that it is well placed to manage its business risks successfully. Accordingly, they have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus they continue to adopt the going concern basis of accounting in preparing the financial statements.

Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

Taxation

Taxation represents the sum of tax currently payable and deferred tax. Tax is recognized in the statement of income, except to the extent that it relates to items recognized in other comprehensive income or directly in capital and reserves. The companys liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date. Current and deferred tax assets and liabilities are not discounted.

Dividends

Proposed dividends are only included as liabilities in the balance sheet when their payment has been approved by the shareholders prior to the balance sheet date.

Tangible fixed assets

Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

Fixtures and Fittings

18% Reducing Balance

Stocks

Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.

2.	Average number of employees Average number of employees during the year was 11 (2024 : 11).

Tangible fixed assets

Cost or valuation	Fixtures and Fittings	Total
	£	£
At 01 January 2025	28,679	28,679
Additions	18,890	18,890
Disposals	-	-
At 31 December 2025	47,569	47,569
Depreciation
At 01 January 2025	5,162	5,162
Charge for year	7,633	7,633
On disposals	-	-
At 31 December 2025	12,795	12,795
Net book values
Closing balance as at 31 December 2025	34,774	34,774
Opening balance as at 01 January 2025	23,517	23,517

Stocks

	2025 £		2024 £
Stocks	2,150		2,300
	2,150		2,300

Debtors: amounts falling due within one year

	2025 £		2024 £
Other Debtors	12,000		0
	12,000		0

Creditors: amount falling due within one year

	2025 £	2024 £
Trade Creditors	1,975	0
Corporation Tax	13,973	0
PAYE & Social Security	5,023	5,156
Other Creditors	0	135
Wages & Salaries Control Account	1,258	1,478
Directors' Current Accounts	954	27,147
VAT	45,916	25,105
	69,099	59,021

Related parties

During the year the company entered into the following transactions with related parties:

	Transaction value - income/(expenses)				Balance owed by/(owed to)
	2025 £		2024 £		2025 £		2024 £
Bexwall Limited	45,453		45,456		0		0

Bassically Bexwall Limited is leaseholder of the company, so Hijazi Corner Ltd paying rent for restaurant.