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REGISTERED NUMBER: 09158581 (England and Wales)

| Unaudited Financial Statements |

| for the Year Ended 31 March 2025 |

| for |

| Cuppacoff SC Limited |

| Cuppacoff SC Limited (Registered number: 09158581) |

Contents of the Financial Statements

for the Year Ended 31 March 2025

Page |

| Company Information | 1 |

| Chartered Accountants' Report | 2 |

| Balance Sheet | 3 |

| Notes to the Financial Statements | 4 |

| Cuppacoff SC Limited |

Company Information

for the Year Ended 31 March 2025

| DIRECTORS: | R J Adil

| R A Adil

| SECRETARY: | M Adil

| REGISTERED OFFICE: | 34-36 London Road

| Wembley

| Middlesex

| HA9 7EX

| REGISTERED NUMBER: | 09158581 (England and Wales)

| ACCOUNTANTS: | Wright Vigar Limited

| Chartered Accountants & Business Advisers

| 15 Newland

| Lincoln

| Lincolnshire

| LN1 1XG

Chartered Accountants' Report to the Board of Directors

on the Unaudited Financial Statements of

Cuppacoff SC 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 Cuppacoff SC 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 Cuppacoff SC 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 Cuppacoff SC Limited and state those matters that we have agreed to state to the Board of Directors of Cuppacoff SC 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 Cuppacoff SC Limited and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Cuppacoff SC 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 loss of Cuppacoff SC Limited. You consider that Cuppacoff SC 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 Cuppacoff SC 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.

Wright Vigar Limited

Chartered Accountants & Business Advisers

15 Newland

Lincoln

Lincolnshire

LN1 1XG

16 October 2025

| Cuppacoff SC Limited (Registered number: 09158581) |

Balance Sheet

31 March 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Intangible assets | 4 | 18,717 |  | 35,300 |  |

Tangible assets | 5 | 329,578 |  | 413,049 |  |

348,295 |  | 448,349 |  |

CURRENT ASSETS

Stocks | 42,370 |  | 59,612 |  |

Debtors | 6 | 259,547 |  | 315,166 |  |

Cash at bank | 260,987 |  | 784,369 |  |

562,904 |  | 1,159,147 |  |

CREDITORS

Amounts falling due within one year | 7 | 851,342 |  | 1,272,747 |  |

NET CURRENT LIABILITIES | (288,438 | ) | (113,600 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | 59,857 |  | 334,749 |  |

CREDITORS

Amounts falling due after more than one year | 8 | - |  | (268,901 | ) |

PROVISIONS FOR LIABILITIES | (3,462 | ) | - |  |

NET ASSETS | 56,395 |  | 65,848 |  |

CAPITAL AND RESERVES

Called up share capital | 100 |  | 100 |  |

Retained earnings | 56,295 |  | 65,748 |  |

56,395 |  | 65,848 |  |

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.

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 16 October 2025 and were signed on its behalf by:

R J Adil - Director

| Cuppacoff SC Limited (Registered number: 09158581) |

Notes to the Financial Statements

for the Year Ended 31 March 2025

1. | STATUTORY INFORMATION

| Cuppacoff SC 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.

| Revenue

| Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must be met before revenue is recognised

| Sale of goods

| Revenue from the sale of food, beverages and merchandise is recognised at the point of sale.

| Intangible assets

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

| All intangible assets are considered to have a finite useful life. If a reliable estimate of the useful life cannot be made, the useful life shall not exceed ten years.

| The estimated useful lives range as follows:

| Franchise fees |  | - |  | 10 years |  |

| Tangible fixed assets

| Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

| Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method and reducing balance basis.

| Depreciation is provided on the following basis:

| Short-term lease property |  | - |  | 10 - 20 years straight line |  |

| Motor vehicles |  | - |  | 25% Reducing balance |  |

| Fixtures and fittings |  | - |  | 20% Reducing balance |  |

| The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

| Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

| Stocks

| Stocks are stated at the lower of cost and net realisable value, being the estimated selling price less costs to complete and sell. Cost is based on the cost of purchase on a first in, first out basis. Work in progress and finished goods include labour and attributable overheads.

| At each balance sheet date, stocks are assessed for impairment. if stock is impaired the carrying amount is reduced to its selling price less costs to complete and sell. The impairment loss is recognised immediately in profit or loss.

| Cuppacoff SC Limited (Registered number: 09158581) |

Notes to the Financial Statements - continued

for the Year Ended 31 March 2025

2. | ACCOUNTING POLICIES - continued

| Financial instruments

| The company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in ordinary shares.

| For financial assets measured at amortised cost , the impairment loss is measured as the difference between an asset's carrying amount and the present value of estimated cash flows discounted at the asset's original effective interest rate for measuring any impairment loss is the current effective interest rate determined under the contract.

| Financial Assets and liabilities are offset and the net amount reported in the Balance Sheet hen there is an enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

| Current and deferred taxation

| The tax expense for the year comprises current and deferred tax. Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

| The current income tax charge is calculated on the basis of tax rates and laws that have been enacted argumentatively enacted by the balance sheet date in the countries where the Company operates and generates income.

| Deferred tax balances are recognised in respect of all timing differences that have originate but not reversed by the Balance Sheet date, except that:

| - The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and

| - Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met.

| Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

| Pension costs and other post-retirement benefits

| Defined contribution pension plan

| The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations.

| The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Balance Sheet. The assets of the plan are held separately from the Company in independently administered funds.

| Going concern

| These accounts have been prepared on a going concern basis as the Director is of the opinion that the company's profits and cash flow allow for it to meet its working capital requirements.

| Related party loans due to companies under common control will not be required to be repaid where this will result in any financial distress to the company.

| Operating leases : the company as lessee

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

| Benefits received and receivable as an incentive to sign an operating lease are recognised on a straight line basis over the lease term, unless another systematic basis is representative of the time pattern of the lessee's benefit from the use of the leased asset.

| Cuppacoff SC Limited (Registered number: 09158581) |

Notes to the Financial Statements - continued

for the Year Ended 31 March 2025

2. | ACCOUNTING POLICIES - continued

| Borrowing costs

| All borrowing costs are recognised in profit or loss in the year in which they are incurred.

| Debtors

| Short term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured at subsequently at amortised cost using the effective interest method, less any impairment.

| Cash and cash equivalents

| Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

| Creditors

| Short term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

| Provisions for liabilities

| Provisions are made where an event has taken place that gives the Company a legal or constructive obligation that probably requires settlement by a transfer of economic benefit, and a reliable estimate can be made of the amount of the obligation.

| Provisions are charged as an expense to profit or loss in the year that the Company becomes aware of the obligation, and are measured at the best estimate at the Balance Sheet date of the expenditure required to settle the obligation, taking into account relevant risks and uncertainties.

| When payments are eventually made, they are charged to the provision carried in the Balance Sheet.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 107 (2024 - 125 ) .

4. | INTANGIBLE FIXED ASSETS

| Franchise

| fees

£ |

| COST

| At 1 April 2024 | 135,000 |  |

| Disposals | (20,000 | ) |

| At 31 March 2025 | 115,000 |  |

| AMORTISATION

| At 1 April 2024 | 99,700 |  |

| Amortisation for year | 11,500 |  |

| Eliminated on disposal | (14,917 | ) |

| At 31 March 2025 | 96,283 |  |

| NET BOOK VALUE

| At 31 March 2025 | 18,717 |  |

| At 31 March 2024 | 35,300 |  |

| Cuppacoff SC Limited (Registered number: 09158581) |

Notes to the Financial Statements - continued

for the Year Ended 31 March 2025

5. | TANGIBLE FIXED ASSETS

| Fixtures |

| Long |  | and |  | Computer |

| leasehold |  | fittings |  | equipment |  | Totals

£ | £ | £ | £ |

| COST

| At 1 April 2024 | 101,954 |  | 1,556,236 |  | - |  | 1,658,190 |  |

| Additions | - |  | 45,422 |  | 540 |  | 45,962 |  |

| Disposals | (15,000 | ) | (179,514 | ) | - |  | (194,514 | ) |

| At 31 March 2025 | 86,954 |  | 1,422,144 |  | 540 |  | 1,509,638 |  |

| DEPRECIATION

| At 1 April 2024 | 47,827 |  | 1,197,314 |  | - |  | 1,245,141 |  |

| Charge for year | 6,584 |  | 65,325 |  | 45 |  | 71,954 |  |

| Eliminated on disposal | (9,000 | ) | (128,035 | ) | - |  | (137,035 | ) |

| At 31 March 2025 | 45,411 |  | 1,134,604 |  | 45 |  | 1,180,060 |  |

| NET BOOK VALUE

| At 31 March 2025 | 41,543 |  | 287,540 |  | 495 |  | 329,578 |  |

| At 31 March 2024 | 54,127 |  | 358,922 |  | - |  | 413,049 |  |

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

2025 | 2024 |

£ | £ |

| Trade debtors | 61,298 |  | 70,337 |  |

| Other debtors | 198,249 |  | 244,829 |  |

259,547 |  | 315,166 |  |

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

2025 | 2024 |

£ | £ |

| Trade creditors | 549,077 |  | 824,098 |  |

| Taxation and social security | 147,474 |  | 168,640 |  |

| Other creditors | 154,791 |  | 280,009 |  |

851,342 |  | 1,272,747 |  |

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

2025 | 2024 |

£ | £ |

| Other creditors | - |  | 268,901 |  |

9. | PENSION COMMITMENTS

| The Company operates a defined contributions pension scheme. The assets of the scheme are held separately from those of the Company in an independently administered fund. The pension cost charge represents contributions payable by the Company to the fund and amounted to £15,650 (2024: £15,254). Contributions totalling £6,430 (2024: £3,923) were payable to the fund at the balance sheet date and are included in creditors.

| Cuppacoff SC Limited (Registered number: 09158581) |

Notes to the Financial Statements - continued

for the Year Ended 31 March 2025

10. | RELATED PARTY DISCLOSURES

| Related party loans

| Included within Other creditors over one year at the year end are loan amounts of £Nil (2024: £268,901) due to a company under common control. The loans are unsecured, free of interest and repayable a year and a day from demand.

| Included within Other debtors under one year at the year end is a loan amount of £30,934 (2024: £80,700) due from companies under common control. The loan is unsecured, free of interest and repayable on demand.

| Related party transactions

| Included within rent charges in the year are rents charged by companies under common control totalling £423,111 (2024: £392,784). Included within trade creditors at the year end is a balance of £100,000 (2024: £461,154).