REGISTERED NUMBER: 13848216 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2026

FOR

LEILA'S KITCHEN LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

S Jowkar

REGISTERED OFFICE:

Old Oxford House

Albert Street

Hebden Bridge

West Yorkshire

HX7 8AH

REGISTERED NUMBER:

13848216 (England and Wales)

ACCOUNTANTS:

Cresswells

12 Market Street

Hebden Bridge

West Yorkshire

HX7 6AD

FIXED ASSETS

Tangible assets

4

35,181

35,693

CURRENT ASSETS

Stocks

2,000

2,000

Debtors

5

939

3,940

Cash at bank

8,280

59,086

11,219

65,026

CREDITORS

Amounts falling due within one year

6

30,752

48,034

NET CURRENT (LIABILITIES)/ASSETS

(19,533

)

16,992

TOTAL ASSETS LESS CURRENT LIABILITIES

15,648

52,685

CREDITORS

Amounts falling due after more than one year

7

-

1,401

NET ASSETS

15,648

51,284

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

15,548

51,184

15,648

51,284

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31st March 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 23rd October 2026 and were signed by:

S Jowkar - Director

1.	STATUTORY INFORMATION

Leila's Kitchen 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.

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.

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.

Stocks

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

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 7 (2025 - 10 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Long

and

Computer

leasehold

fittings

equipment

Totals

£

£

£

£

COST

At 1st April 2025

and 31st March 2026

29,793

6,439

70

36,302

DEPRECIATION

At 1st April 2025

-

586

23

609

Charge for year

-

497

15

512

At 31st March 2026

-

1,083

38

1,121

NET BOOK VALUE

At 31st March 2026

29,793

5,356

32

35,181

At 31st March 2025

29,793

5,853

47

35,693

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Other debtors

-

2,964

Prepayments and accrued income

939

976

939

3,940

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Bank loans and overdrafts

4,195

5,400

Trade creditors

1,121

230

Tax

10,190

13,226

Social security and other taxes

56

252

VAT

6,172

6,790

Other creditors

1,664

3,535

Directors' current accounts

3,515

15,761

Accrued expenses

3,839

2,840

30,752

48,034

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

£

Bank loans - 1-2 years

-

1,401