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REGISTERED NUMBER: 02028124 (England and Wales)

















Unaudited Financial Statements

for the Year Ended 31 March 2025

for

Cleopatra Trading Limited

Cleopatra Trading Limited (Registered number: 02028124)






Contents of the Financial Statements
for the Year Ended 31 March 2025




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4

Chartered Accountants' Report 8

Cleopatra Trading Limited

Company Information
for the Year Ended 31 March 2025







DIRECTORS: Dr F Kolahi-Zonoozi
Mr K Mojtahedi
Mr M Niknejad Kazempour





SECRETARY: Dr F Kolahi-Zonoozi





REGISTERED OFFICE: 2nd Floor Grove House
774-780 Wilmslow Road
Didsbury
Manchester
Greater Manchester
M20 2DR





REGISTERED NUMBER: 02028124 (England and Wales)





ACCOUNTANTS: Sterling Partners Limited
Chartered Accountants
Chartered Tax Advisors
2nd Floor, Grove House
774-780 Wilmslow Road
Didsbury
Manchester
Greater Manchester
M20 2DR

Cleopatra Trading Limited (Registered number: 02028124)

Balance Sheet
31 March 2025

2025 2024
Notes £    £   
FIXED ASSETS
Tangible assets 4 56,028 67,082

CURRENT ASSETS
Stocks 1,039,782 1,028,109
Debtors 5 121,599 156,532
Investments 6 34,232 34,232
Cash at bank and in hand 657,407 726,672
1,853,020 1,945,545
CREDITORS
Amounts falling due within one year 7 (285,862 ) (429,173 )
NET CURRENT ASSETS 1,567,158 1,516,372
TOTAL ASSETS LESS CURRENT
LIABILITIES

1,623,186

1,583,454

PROVISIONS FOR LIABILITIES 8 (13,716 ) (16,401 )
NET ASSETS 1,609,470 1,567,053

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 9 1,609,370 1,566,953
SHAREHOLDERS' FUNDS 1,609,470 1,567,053

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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.

Cleopatra Trading Limited (Registered number: 02028124)

Balance Sheet - continued
31 March 2025


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 Board of Directors and authorised for issue on 20 July 2025 and were signed on its behalf by:





Dr F Kolahi-Zonoozi - Director


Cleopatra Trading Limited (Registered number: 02028124)

Notes to the Financial Statements
for the Year Ended 31 March 2025

1. STATUTORY INFORMATION

Cleopatra Trading 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.

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 or, if held under a finance lease, over the lease term, whichever is the shorter.
Plant and machinery - 25% on reducing balance
Fixtures and fittings - 15% on reducing balance
Motor vehicles - 20% on 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.

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.

Foreign currencies
Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

Cleopatra Trading Limited (Registered number: 02028124)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2025

2. ACCOUNTING POLICIES - continued

Hire purchase and leasing commitments
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Current asset investments
Current asset investments are held at the lower of cost and net realisable value.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 22 (2024 - 23 ) .

4. TANGIBLE FIXED ASSETS
Fixtures
Plant and and Motor
machinery fittings vehicles Totals
£    £    £    £   
COST
At 1 April 2024 19,237 37,854 98,380 155,471
Additions - 1,620 - 1,620
At 31 March 2025 19,237 39,474 98,380 157,091
DEPRECIATION
At 1 April 2024 18,190 17,081 53,118 88,389
Charge for year 262 3,359 9,053 12,674
At 31 March 2025 18,452 20,440 62,171 101,063
NET BOOK VALUE
At 31 March 2025 785 19,034 36,209 56,028
At 31 March 2024 1,047 20,773 45,262 67,082

Cleopatra Trading Limited (Registered number: 02028124)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2025

4. TANGIBLE FIXED ASSETS - continued

Fixed assets, included in the above, which are held under hire purchase contracts or finance leases are as follows:
Plant and
machinery
£   
COST
At 1 April 2024
and 31 March 2025 17,737
DEPRECIATION
At 1 April 2024
and 31 March 2025 16,738
NET BOOK VALUE
At 31 March 2025 999
At 31 March 2024 999

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Trade debtors 55,131 56,157
Supplier payment on account 33,726 73,510
Directors' current accounts - 10,000
Prepayments 32,742 16,865
121,599 156,532

6. CURRENT ASSET INVESTMENTS

It is the directors' opinion that the difference between the market value of the shares held and net book value is not material.

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Payments on account 1,993 -
Trade creditors 80,308 66,434
Taxation 56,380 142,468
Social security and other taxes 6,526 7,006
Net wages - 203
VAT 57,684 62,936
Other creditors - 126
Directors' current accounts 79,521 150,000
Accruals and deferred income 3,450 -
285,862 429,173

8. PROVISIONS FOR LIABILITIES
2025 2024
£    £   
Deferred tax 13,716 16,401

Cleopatra Trading Limited (Registered number: 02028124)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2025

8. PROVISIONS FOR LIABILITIES - continued

Deferred
tax
£   
Balance at 1 April 2024 16,401
Accelerated capital allowances (2,685 )
Balance at 31 March 2025 13,716

9. RESERVES
Retained
earnings
£   

At 1 April 2024 1,566,953
Profit for the year 162,417
Dividends (120,000 )
At 31 March 2025 1,609,370

10. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 31 March 2025 and 31 March 2024:

2025 2024
£    £   
Dr F Kolahi-Zonoozi
Balance outstanding at start of year (150,000 ) -
Amounts advanced 70,479 -
Amounts repaid - (150,000 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year (79,521 ) (150,000 )

Mr M Niknejad Kazempour
Balance outstanding at start of year 10,000 -
Amounts advanced - 10,000
Amounts repaid (10,000 ) -
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year - 10,000

11. ULTIMATE CONTROLLING PARTY

The directors are considered to be the ultimate controlling party by virtue of their ability to act in concert in respect of the operational and financial policies of the company.

Chartered Accountants' Report to the Board of Directors
on the Unaudited Financial Statements of
Cleopatra Trading Limited

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Cleopatra Trading Limited for the year ended 31 March 2025 which comprise the Income Statement, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of Cleopatra Trading Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Cleopatra Trading Limited and state those matters that we have agreed to state to the Board of Directors of Cleopatra Trading Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Cleopatra Trading Limited and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Cleopatra Trading Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Cleopatra Trading Limited. You consider that Cleopatra Trading Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Cleopatra Trading Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.






Sterling Partners Limited
Chartered Accountants
Chartered Tax Advisors
2nd Floor, Grove House
774-780 Wilmslow Road
Didsbury
Manchester
Greater Manchester
M20 2DR


Date: .............................................