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REGISTERED NUMBER: 09396423 (England and Wales)

| Efes Brick Lane Limited |

| Abridged Unaudited Financial Statements |

| for the Year Ended 31 August 2024 |

| Efes Brick Lane Limited (Registered number: 09396423) |

Contents of the Financial Statements

for the year ended 31 August 2024

Page |

| Company Information | 1 |

| Chartered Accountants' Report | 2 |

| Statement of Financial Position | 3 |

| Notes to the Financial Statements | 5 |

| Efes Brick Lane Limited |

Company Information

for the year ended 31 August 2024

| DIRECTOR: | Mr I Uzun

| REGISTERED OFFICE: | 1 Whitechapel Road

| London

| E1 6TY

| REGISTERED NUMBER: | 09396423 (England and Wales)

| ACCOUNTANTS: | Alton & Co

| Chartered Accountants

| 239-241 Kennington Lane

| London

| SE11 5QU

Chartered Accountants' Report to the Director

on the Unaudited Financial Statements of

Efes Brick Lane Limited

The following reproduces the text of the report prepared for the director 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 Statement of Financial Position. Readers are cautioned that the Abridged Income Statement and certain other primary statements and the Report of the Director 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 Efes Brick Lane Limited for the year ended 31 August 2024 which comprise the Abridged Income Statement, Statement of Financial Position 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 director of Efes Brick Lane Limited in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Efes Brick Lane Limited and state those matters that we have agreed to state to the director of Efes Brick Lane Limited 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 Efes Brick Lane Limited and its director for our work or for this report.

It is your duty to ensure that Efes Brick Lane 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 Efes Brick Lane Limited. You consider that Efes Brick Lane 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 Efes Brick Lane 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.

Alton & Co

Chartered Accountants

239-241 Kennington Lane

London

SE11 5QU

29 August 2025

| Efes Brick Lane Limited (Registered number: 09396423) |

Statement of Financial Position

31 August 2024

| 2024 | 2023 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Intangible assets | 4 | - |  | - |  |

Property, plant and equipment | 5 | 328,125 |  | 378,965 |  |

328,125 |  | 378,965 |  |

CURRENT ASSETS

Inventories | 18,637 |  | 17,911 |  |

Debtors | 6 | 1,838,867 |  | 1,469,147 |  |

Cash at bank and in hand | 108,295 |  | 113,138 |  |

1,965,799 |  | 1,600,196 |  |

CREDITORS

Amounts falling due within one year | 7 | 897,263 |  | 946,831 |  |

NET CURRENT ASSETS | 1,068,536 |  | 653,365 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 1,396,661 |  | 1,032,330 |  |

CREDITORS

Amounts falling due after more than one year | 8 | (170,604 | ) | (200,485 | ) |

PROVISIONS FOR LIABILITIES | 9 | (51,362 | ) | (57,873 | ) |

NET ASSETS | 1,174,695 |  | 773,972 |  |

| Efes Brick Lane Limited (Registered number: 09396423) |

Statement of Financial Position - continued

31 August 2024

| 2024 | 2023 |

| Notes | £ | £ | £ | £ |

CAPITAL AND RESERVES

Called up share capital | 10 | 100 |  | 100 |  |

Retained earnings | 11 | 1,174,595 |  | 773,872 |  |

SHAREHOLDERS' FUNDS | 1,174,695 |  | 773,972 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 August 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 2024 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.

All the members have consented to the preparation of an abridged Income Statement for the year ended 31 August 2024 in accordance with Section 444(2A) of the Companies Act 2006.

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 29 August 2025 and were signed by:

Mr I Uzun - Director

| Efes Brick Lane Limited (Registered number: 09396423) |

Notes to the Financial Statements

for the year ended 31 August 2024

1. | STATUTORY INFORMATION

| Efes Brick Lane 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

| Revenue is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

| The company recognises revenue when:

| -the amount of revenue can be reliably measured;

| -it is probable that future economic benefits will flow to the entity;

| -and specific criteria have been met for each of the company's activities.

| Goodwill

| Goodwill, being the amount paid in connection with the acquisition of a business in 2018, is being amortised evenly over its estimated useful life of five years.

| Intangible assets

| Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

| Short leasehold | - | straight line over the life of the lease

| Plant and machinery | - | 20% on reducing balance

| Fixtures and fittings | - | 20% on reducing balance

| Computer equipment | - | 20% on reducing balance

| Stocks

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

| Efes Brick Lane Limited (Registered number: 09396423) |

Notes to the Financial Statements - continued

for the year ended 31 August 2024

2. | ACCOUNTING POLICIES - continued

| 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 statement of financial position date.

| Deferred tax

| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

| Hire purchase and leasing commitments

| 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.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 23 (2023 - 18 ) .

| Efes Brick Lane Limited (Registered number: 09396423) |

Notes to the Financial Statements - continued

for the year ended 31 August 2024

4. | INTANGIBLE FIXED ASSETS

| Goodwill

£ |

| COST

| At 1 September 2023

| and 31 August 2024 | 250,000 |  |

| AMORTISATION

| At 1 September 2023

| and 31 August 2024 | 250,000 |  |

| NET BOOK VALUE

| At 31 August 2024 | - |  |

| At 31 August 2023 | - |  |

5. | PROPERTY, PLANT AND EQUIPMENT

| Plant and |

| Land and |  | machinery |

| buildings |  | etc |  | Totals

£ | £ | £ |

| COST

| At 1 September 2023 | 247,956 |  | 517,135 |  | 765,091 |  |

| Additions | - |  | 25,316 |  | 25,316 |  |

| At 31 August 2024 | 247,956 |  | 542,451 |  | 790,407 |  |

| DEPRECIATION

| At 1 September 2023 | 100,482 |  | 285,644 |  | 386,126 |  |

| Charge for year | 24,795 |  | 51,361 |  | 76,156 |  |

| At 31 August 2024 | 125,277 |  | 337,005 |  | 462,282 |  |

| NET BOOK VALUE

| At 31 August 2024 | 122,679 |  | 205,446 |  | 328,125 |  |

| At 31 August 2023 | 147,474 |  | 231,491 |  | 378,965 |  |

6. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2024 | 2023 |

£ | £ |

| Trade debtors | 27,721 |  | 7,823 |  |

| Other debtors | 1,811,146 |  | 1,461,324 |  |

1,838,867 |  | 1,469,147 |  |

| Efes Brick Lane Limited (Registered number: 09396423) |

Notes to the Financial Statements - continued

for the year ended 31 August 2024

7. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2024 | 2023 |

£ | £ |

| Bank loans and overdrafts | 35,874 |  | 98,422 |  |

| Trade creditors | 130,379 |  | 180,207 |  |

| Taxation and social security | 713,058 |  | 629,327 |  |

| Other creditors | 17,952 |  | 38,875 |  |

897,263 |  | 946,831 |  |

8. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

2024 | 2023 |

£ | £ |

| Bank loans | 170,604 |  | 200,485 |  |

9. | PROVISIONS FOR LIABILITIES

2024 | 2023 |

£ | £ |

| Deferred tax | 51,362 |  | 57,873 |  |

| Deferred |

| tax |

£ |

| Balance at 1 September 2023 | 57,873 |  |

| Credit to Income Statement during year | (6,511 | ) |

| Balance at 31 August 2024 | 51,362 |  |

10. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 2024 | 2023 |

| value: | £ | £ |

| 100 | Ordinary | £1 | 100 |  | 100 |  |

| Efes Brick Lane Limited (Registered number: 09396423) |

Notes to the Financial Statements - continued

for the year ended 31 August 2024

11. | RESERVES

| Retained

| earnings

£ |

| At 1 September 2023 | 773,872 |  |

| Profit for the year | 550,723 |  |

| Dividends | (150,000 | ) |

| At 31 August 2024 | 1,174,595 |  |

12. | DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

| The following advances and credits to a director subsisted during the years ended 31 August 2024 and 31 August 2023:

2024 | 2023 |

£ | £ |

| Mr I Uzun

| Balance outstanding at start of year | 185,415 |  | (405 | ) |

| Amounts advanced | 175,948 |  | 185,820 |  |

| Amounts repaid | - |  | - |  |

| Amounts written off | - |  | - |  |

| Amounts waived | - |  | - |  |

| Balance outstanding at end of year | 361,363 |  | 185,415 |  |

13. | RELATED PARTY DISCLOSURES

| Transactions with related parties:

| The amounts due from members of key management personnel to the company on the balance sheet date are £361,363 (2023: £185,415.The company charges interest on directors' advances at 2.25% per annum.

| Amounts due from entities under common and joint control undertakings at balance sheet date £1,226,566 (2023:£1,097,948). Interest -free loan repayable on demand.

| Amounts due to entities under common and joint control undertakings at balance sheet date £3,095 (2023: £3,095). Interest- free loan payable on demand.