Konak (Stockport) Limited

Konak (Stockport) Limited
Director's Report
For the year ended 31 January 2026

Director's report and financial statements

The director presents his annual report and the financial statements for the year ended 31 January 2026

Principal activities

Principal activity of the company during the financial year was of licensed restaurants.

Director

The director who served the company throughout the year was as follows:

Ozgur Yeter

Statement of director's responsibilities

The members have not required the company to obtain an audit of its accounts for the period in question in accordance with section 476 of the Companies Act 2006.
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 accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and Section 1A of FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland. The accounts have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.

On behalf of the board.

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Ozgur Yeter
Director

Date approved: 04 October 2026

Registered Number: 09376887 Konak (Stockport) Limited
Balance Sheet
As at 31 January 2026

	Notes	2026 £	2025 £
Fixed assets
Tangible fixed assets	3	115,693	66,506
		115,693	66,506
Current assets
Stocks	4	3,013	2,293
Cash at bank and in hand		492,551	519,361
		495,564	521,654
Creditors: amount falling due within one year	5	(261,242)	(262,189)
Net current assets		234,322	259,465

Total assets less current liabilities		350,015	325,971
Creditors: amount falling due after more than one year	6	(17,391)	(20,819)
Provisions for liabilities	7	(8,733)	(11,647)
Net assets		323,891	293,505

Capital and reserves
Called up share capital		2	2
Profit and loss account		323,889	293,503
Shareholders' funds		323,891	293,505

For the year ended 31 January 2026 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 04 October 2026 and were signed by:

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Ozgur Yeter
Director

Konak (Stockport) Limited
Notes to the Financial Statements
For the year ended 31 January 2026

General Information

Konak (Stockport) Limited is a private company, limited by shares, registered in England and Wales, registration number 09376887, registration address The Inkspot, 3 Market Street, Leek, ST13 6HX.

The presentation currency is £ sterling.

Accounting policies

Significant accounting policies

Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by Section 1A of the standard)

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.

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.

Deferred taxation

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date.
Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date 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. Current and deferred tax assets and liabilities are not discounted.

Tangible fixed assets

Tangible fixed assets are measured at cost less accumulative depredation 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:

Plant and Machinery

18% Reducing Balance

Stocks

Stocks are measured at the lower of cost and estimated sell ng 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.

Provisions

Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.

2.	Average number of employees Average number of employees during the year was 21 (2025 : 21).

Tangible fixed assets

Cost or valuation	Plant and Machinery	Total
	£	£
At 01 February 2025	173,936	173,936
Additions	74,583	74,583
Disposals	-	-
At 31 January 2026	248,519	248,519
Depreciation
At 01 February 2025	107,430	107,430
Charge for year	25,396	25,396
On disposals	-	-
At 31 January 2026	132,826	132,826
Net book values
Closing balance as at 31 January 2026	115,693	115,693
Opening balance as at 01 February 2025	66,506	66,506

Stocks

	2026 £		2025 £
Finished Goods	3,013		2,293
	3,013		2,293

Creditors: amount falling due within one year

	2026 £	2025 £
Trade Creditors	57,000	61,661
Corporation Tax	13,959	0
Other Creditors	158,273	160,697
Taxation and social security costs	32,010	39,831
	261,242	262,189

Creditors: amount falling due after more than one year

	2026 £		2025 £
Other Creditors	17,391		20,819
	17,391		20,819

Provisions for liabilities

	2026 £		2025 £
Deferred Tax	8,733		11,647
	8,733		11,647