Registered number 06701129 ## KIRKISRAK COMMUNITY HOUSE Report and Accounts 30 September 2025 ## **KIRKISRAK COMMUNITY HOUSE Report and accounts Contents** ||**Page**| |---|---| |Company information|1| |Directors' report|2| |Accountants' report|3| |Profit and loss account|4| |Balance sheet|5| |Statement of changes in equity|6| |Notes to the accounts|7| ## **KIRKISRAK COMMUNITY HOUSE Company Information** ## **Directors** Emine Caliskan Erdal Dogan Elif Gurgur ## **Accountants** Pure Accounting 355 High Road Wood Green London United Kingdom N22 8JA ## **Registered office** 4-6 Derby Road Enfield Middlesex EN3 4AN **Registered number** 06701129 1 **KIRKISRAK COMMUNITY HOUSE Registered number: 06701129 Directors' Report** The directors present their report and accounts for the year ended 30 September 2025. ## **Principal activities** The company's principal activity during the year continued to be community social work activities. ## **Directors** The following persons served as directors during the year: Emine Caliskan Erdal Dogan Elif Gurgur ## **Small company provisions** This report has been prepared in accordance with the provisions in Part 15 of the Companies Act 2006 applicable to companies subject to the small companies regime. This report was approved by the board on 23 June 2026 and signed on its behalf. Emine Caliskan Director 2 ## **KIRKISRAK COMMUNITY HOUSE Accountants' Report** ## **Accountants' report to the directors of KIRKISRAK COMMUNITY HOUSE** You consider that the company is exempt from an audit for the year ended 30 September 2025. You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year. In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Balance Sheet, the Statement of Changes in Equity and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us. We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts. Pure Accounting Accountants 355 High Road Wood Green London United Kingdom N22 8JA 23 June 2026 3 ## **KIRKISRAK COMMUNITY HOUSE** ## **Profit and Loss Account for the year ended 30 September 2025** |**Turnover**
Cost of sales
**Gross profit**
Administrative expenses
**Operating profit**
Profit on the disposal of tangible fixed assets
Profit on the disposal of investments
Gain on revaluation of investments
Income from investments
Interest receivable
Interest payable
**Profit before taxation**
Tax on profit
**Profit for the financial year**|**2025**
**£**
50,910
-
50,910
(49,800)
1,110
-
-
-
-
-
-
1,110
-
1,110|**2024**
**£**
59,980
-
59,980
(58,322)
1,658
-
-
-
-
-
-
1,658
-
1,658| |---|---|---| 4 ## **KIRKISRAK COMMUNITY HOUSE Registered number:** 06701129 **Balance Sheet as at 30 September 2025** |**Notes**
**Fixed assets**
Tangible assets
3
**Current assets**
Cash at bank and in hand
**Creditors: amounts falling due**
**within one year**
4
**Net current assets**
**Total assets less current**
**liabilities**
**Net assets**
**Capital and reserves**
Called up share capital
Share premium
Revaluation reserve
Profit and loss account
**Shareholder's funds**|**2025**
**£**
146
146
45,627
45,627
(320)
45,307
45,453
45,453
-
-
-
45,453
45,453|**2024**
**£**
182
182
45,611
45,611
(1,450)
44,161
44,343
44,343
-
-
-
44,343
44,343| |---|---|---| The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006. The member has not required the company to obtain an audit in accordance with section 476 of the Act. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies. Emine Caliskan Director Approved by the board on 23 June 2026 5 ## **KIRKISRAK COMMUNITY HOUSE Statement of Changes in Equity for the year ended 30 September 2025** |**At 1 October 2023**
Profit for the financial year
Gain on revaluation of land and
buildings
Deferred taxation arising on the
revaluation of land and buildings
Other comprehensive income for the
financial year
Total comprehensive income for the
financial year
Dividends
Shares issued
Shares redeemed
**At 30 September 2024**
Correction of prior year errors
Effect of retrospective changes in
accounting policies
**At 30 September 2024 as restated**
**At 1 October 2024**
Profit for the financial year
Gain on revaluation of land and
buildings
Deferred taxation arising on the
revaluation of land and buildings
Other comprehensive income for the
financial year
Total comprehensive income for the
financial year
Dividends
Shares issued
Shares redeemed
**At 30 September 2025**|**Share**
**capital**
**£**
-
-
-
-
-
-
-
-
-
-
-
-
-|**Share**
**premium**
**£**
-
-
-
-
-
-
-
-
-
-
-|**Re-**
**valuation**
**reserve**
**£**
-
-
-
-
-
-
-
-
-
-
-
-
-|**Profit**
**and loss**
**account**
**£**
42,685
1,658
-
1,658
-
44,343
-
-
44,343
44,343
1,110
-
1,110
-
45,453|**Total**
**£**
42,685
1,658
-
-
-
1,658
-
-
-
44,343
-
-
44,343
44,343
1,110
-
-
-
1,110
-
-
-
45,453| |---|---|---|---|---|---| 6 **KIRKISRAK COMMUNITY HOUSE Notes to the Accounts for the year ended 30 September 2025** ## **1 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. ## _**Tangible fixed assets**_ Tangible fixed assets are measured at cost less accumulative depreciation 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: |Freehold buildings|over 50 years| |---|---| |Leasehold land and buildings|over the lease term| |Plant and machinery|over 5 years| |Fixtures, fittings, tools and equipment|over 5 years| ## _**Creditors**_ Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method. |**2**|**Employees**|**2025**|**2024**| |---|---|---|---| |||**Number**|**Number**| ||Average number of persons employed by the company|0|0| |**2**
**Employees**
Average number of persons employed by the company|**2**
**Employees**
Average number of persons employed by the company|**2**
**Employees**
Average number of persons employed by the company|**2**
**Employees**
Average number of persons employed by the company|**2025**
**Number**
0|**2024**
**Number**
0| |---|---|---|---|---|---| ||**Tangible fixed assets**
**Cost**
At 1 October 2024
Additions
Surplus on revaluation
Disposals
At 30 September 2025|**Land and**
**buildings**
**£**
-
-
-
-
-|**Plant and**
**machinery**
**etc**
**£**
1,802
-
-
-
1,802|**Motor**
**vehicles**
**£**
-
-
-
-
-|**Total**
**£**
1,802
-
-
-
1,802| - **3 Tangible fixed assets** 7 ## **KIRKISRAK COMMUNITY HOUSE** ## **Notes to the Accounts for the year ended 30 September 2025** |**Depreciation**
At 1 October 2024
-
Charge for the year
-
Surplus on revaluation
-
On disposals
-
At 30 September 2025
-
**Net book value**
At 30 September 2025
-
At 30 September 2024
-
**4**
**Creditors: amounts falling due within one year**
Trade creditors
**5**
**Controlling party**
Emine Caliskan
Erdal Dogan
Elif Gurgur|1,620
36
-
-
1,656
146
182|-
-
-
-
-
-
-
**2025**
**£**
320
320|1,620
36
-
-
1,656
146
182
**2024**
**£**
1,450
1,450| |---|---|---|---| ## **23 Other information** KIRKISRAK COMMUNITY HOUSE is a private company limited by shares and incorporated in England. Its registered office is: 4-6 Derby Road Enfield Middlesex EN3 4AN 8 ## **KIRKISRAK COMMUNITY HOUSE** ## **Detailed profit and loss account for the year ended 30 September 2025** _This schedule does not form part of the statutory accounts_ |**Sales**
Cost of sales
**Gross profit**
Administrative expenses
**Operating profit**
Profit on the disposal of tangible fixed assets
Profit on the disposal of investments
Gain on revaluation of investments
Income from investments
Interest receivable
Interest payable
**Profit before tax**|**2025**
**£**
50,910
-
50,910
(49,800)
1,110
-
-
-
-
-
-
1,110|**2024**
**£**
59,980
-
59,980
(58,322)
1,658
-
-
-
-
-
-
1,658| |---|---|---| 9 ## **KIRKISRAK COMMUNITY HOUSE** ## **Detailed profit and loss account for the year ended 30 September 2025** _This schedule does not form part of the statutory accounts_ |**Sales**
Sales
**Cost of sales**
**Administrative expenses**
Employee costs:
Travel and subsistence
Motor expenses
Entertaining
Premises costs:
Rent
Rates
Service charges
Light and heat
Cleaning and waste collections
Water
General administrative expenses:
Telephone and internet
Stationery and printing
Subscriptions
Insurance
Equipment expensed
Repairs and maintenance
Depreciation
Sundry expenses
Legal and professional costs:
Accountancy fees|**2025**
**£**
50,910
50,910
-
-
-
3,714
3,714
31,500
2,324
630
4,610
833
2,200
42,097
518
1,112
170
669
584
-
36
-
3,089
900
900
49,800|**2024**
**£**
59,980
59,980
-
3
86
4,554
4,643
32,500
2,059
100
8,972
420
1,684
45,735
650
10
159
657
582
2,191
45
2,150
6,444
1,500
1,500
58,322| |---|---|---| 10