1 February 2025 false Taxfiler 2024.6 08830335business:PrivateLimitedCompanyLtd2025-02-012026-01-31 088303352025-01-31 088303352025-02-012026-01-31 08830335business:AuditExemptWithAccountantsReport2025-02-012026-01-31 08830335business:FilletedAccounts2025-02-012026-01-31 088303352026-01-31 08830335business:Director12025-02-012026-01-31 08830335business:RegisteredOffice2025-02-012026-01-31 088303352025-01-31 08830335core:WithinOneYear2026-01-31 08830335core:WithinOneYear2025-01-31 08830335core:AfterOneYear2026-01-31 08830335core:AfterOneYear2025-01-31 08830335core:ShareCapitalcore:PreviouslyStatedAmount2026-01-31 08830335core:ShareCapitalcore:PreviouslyStatedAmount2025-01-31 08830335core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2026-01-31 08830335core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2025-01-31 08830335core:PreviouslyStatedAmount2026-01-31 08830335core:PreviouslyStatedAmount2025-01-31 08830335business:SmallEntities2025-02-012026-01-31 08830335countries:EnglandWales2025-02-012026-01-31 08830335core:FurnitureFittings2025-02-012026-01-31 08830335core:LandBuildings2025-01-31 08830335core:MotorVehicles2025-01-31 08830335core:FurnitureFittings2025-01-31 08830335core:LandBuildings2026-01-31 08830335core:MotorVehicles2026-01-31 08830335core:FurnitureFittings2026-01-31 08830335core:LandBuildings2025-02-012026-01-31 08830335core:MotorVehicles2025-02-012026-01-31 088303352024-02-012025-01-31 iso4217:GBP xbrli:pure
Company Registration No. 08830335 (England and Wales)
KAYA BROTHERS LIMITED Financial Statements for the year ended 31 January 2026
KAYA BROTHERS LIMITED Financial Statements Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
- 2 -
KAYA BROTHERS LIMITED Company Information for the year ended 31 January 2026
Director
Mr Hasan Kaya
Company Number
08830335 (England and Wales)
Registered Office
101 CITY ROAD CARDIFF CF24 3BN
- 3 -
KAYA BROTHERS LIMITED Statement of financial position as at 31 January 2026
2026 
2025 
Notes
£ 
£ 
Fixed assets
Tangible assets
4
360,011 
377,054 
Current assets
Inventories
64,725 
40,755 
Debtors
5
497,571 
350,531 
Cash at bank and in hand
67,652 
280,875 
629,948 
672,161 
Creditors: amounts falling due within one year
6
(9,063)
(18,072)
Net current assets
620,885 
654,089 
Total assets less current liabilities
980,896 
1,031,143 
Creditors: amounts falling due after more than one year
7
(95,495)
(107,411)
Net assets
885,401 
923,732 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
885,301 
923,632 
Shareholders' funds
885,401 
923,732 
For the year ending 31 January 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 28 October 2026 and were signed on its behalf by
Mr Hasan Kaya Director Company Registration No. 08830335
- 4 -
KAYA BROTHERS LIMITED Notes to the Accounts for the year ended 31 January 2026
1
Statutory information
KAYA BROTHERS LIMITED is a private company, limited by shares, registered in England and Wales, registration number 08830335. The registered office is 101 CITY ROAD, CARDIFF, CF24 3BN.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Fixtures & fittings
10%
4
Tangible fixed assets
Land & buildings 
Motor vehicles 
Fixtures & fittings 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 1 February 2025
307,972 
56,499 
113,929 
478,400 
At 31 January 2026
307,972 
56,499 
113,929 
478,400 
Depreciation
At 1 February 2025
- 
9,388 
91,958 
101,346 
Charge for the year
- 
5,650 
11,393 
17,043 
At 31 January 2026
- 
15,038 
103,351 
118,389 
Net book value
At 31 January 2026
307,972 
41,461 
10,578 
360,011 
At 31 January 2025
307,972 
47,111 
21,971 
377,054 
5
Debtors
2026 
2025 
£ 
£ 
Amounts falling due within one year
Other debtors
497,571 
- 
Amounts falling due after more than one year
Other debtors
- 
350,531 
- 5 -
KAYA BROTHERS LIMITED Notes to the Accounts for the year ended 31 January 2026
6
Creditors: amounts falling due within one year
2026 
2025 
£ 
£ 
Other creditors
9,063 
18,072 
7
Creditors: amounts falling due after more than one year
2026 
2025 
£ 
£ 
Bank loans
95,495 
107,411 
8
Average number of employees
During the year the average number of employees was 25 (2025: 25).
- 6 -