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REGISTERED NUMBER: 07268087 (England and Wales)

STRATEGIC REPORT, REPORT OF THE DIRECTOR AND |

| AUDITED FINANCIAL STATEMENTS |

| FOR THE YEAR ENDED 31 MAY 2025 |

| FOR |

| DORIANA LIMITED |

| DORIANA LIMITED (REGISTERED NUMBER: 07268087) |

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MAY 2025

Page |

| Company Information | 1 |

| Strategic Report | 2 |

| Report of the Director | 3 |

| Report of the Independent Auditors | 4 |

| Income Statement | 6 |

| Other Comprehensive Income | 7 |

| Statement of Financial Position | 8 |

| Statement of Changes in Equity | 9 |

| Statement of Cash Flows | 10 |

| Notes to the Statement of Cash Flows | 11 |

| Notes to the Financial Statements | 12 |

| DORIANA LIMITED |

COMPANY INFORMATION

FOR THE YEAR ENDED 31 MAY 2025

| DIRECTOR: | O Doritou

| SECRETARY: | P Atsiaris

| REGISTERED OFFICE: | 92 Powys Lane

| Palmers Green

| London

| N13 4HR

| REGISTERED NUMBER: | 07268087 (England and Wales)

| SENIOR STATUTORY AUDITOR: | Christakis Papadopoulos FCCA

| AUDITORS: | Cymans

| Chartered Certified Accountants

| & Statutory Auditors

| 1146 High Road

| Whetstone

| London

| N20 0RA

| DORIANA LIMITED (REGISTERED NUMBER: 07268087) |

STRATEGIC REPORT

FOR THE YEAR ENDED 31 MAY 2025

The director presents her strategic report for the year ended 31 May 2025.

REVIEW OF BUSINESS

Doriana Ltd ('the company') commenced trading on 28th August 2010 originally purchasing its franchised leases and expanding to four as at the period end date.

The results of the company show a loss of £114,086 (2024: £394,115 profit) and an decrease in sales totalling £13,404,586 (2024: £14,190,156 ). The company has net assets of £3,019,955 (2024: £3,340,197) and a strong cash position at the year-end of £1,403,507 (2024: £1,917,412).

We continue to invest in the design and layout of our stores and the use of new technology to monitor our customer patterns. The director regards research and development as integral to the continuing success of the company and ensuring the company provides for both the demands and needs of its customers. This is clearly illustrated by the willingness to spend £654,578 (2024: 124,381) in the design and layout of the stores. In addition, taking into consideration energy saving enhancements or environmentally beneficial expenditure, through this expense.

The future outlook of the company remains strong and competitive, we remain confident that performance will remain strong and meet all targets budgeted.

PRINCIPAL RISKS AND UNCERTAINTIES

The management of the business and the execution of the company's strategy are subject to a number of risks.

The key business risks and uncertainties affecting the company are considered to relate to competition from other national retailers.

Many risks are mitigated as a result of the company transacting within the scope of a very well-known and established brand.

Given the straightforward nature of the business, the company director is of the opinion that analysis of key performance indicators is not necessary for an understanding of the development, performance or position of the business.

ON BEHALF OF THE BOARD:

O Doritou - Director

12 November 2025

| DORIANA LIMITED (REGISTERED NUMBER: 07268087) |

REPORT OF THE DIRECTOR

FOR THE YEAR ENDED 31 MAY 2025

The director presents her report with the financial statements of the company for the year ended 31 May 2025.

DIVIDENDS

The total distribution of dividends for the year ended 31 May 2025 will be £130,000.

DIRECTOR

O Doritou held office during the whole of the period from 1 June 2024 to the date of this report.

STATEMENT OF DIRECTOR'S RESPONSIBILITIES

The director is responsible for preparing the Strategic Report, the Report of the Director and the financial statements in accordance with applicable law and regulations.

Company law requires the director to prepare financial statements for each financial year. Under that law the director has elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law), including Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'. Under company law the director must not approve the financial statements unless she is satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period. In preparing these financial statements, the director is required to:

- | select suitable accounting policies and then apply them consistently;

- | make judgements and accounting estimates that are reasonable and prudent;

- | prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.

The director is responsible for keeping adequate accounting records that are sufficient to show and explain the company's transactions and disclose with reasonable accuracy at any time the financial position of the company and enable her to ensure that the financial statements comply with the Companies Act 2006. She is also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

STATEMENT AS TO DISCLOSURE OF INFORMATION TO AUDITORS

So far as the director is aware, there is no relevant audit information (as defined by Section 418 of the Companies Act 2006) of which the company's auditors are unaware, and she has taken all the steps that she ought to have taken as a director in order to make herself aware of any relevant audit information and to establish that the company's auditors are aware of that information.

AUDITORS

The auditors, Cymans, will be proposed for re-appointment at the forthcoming Annual General Meeting.

ON BEHALF OF THE BOARD:

O Doritou - Director

12 November 2025

REPORT OF THE INDEPENDENT AUDITORS TO THE MEMBERS OF

DORIANA LIMITED

Opinion

We have audited the financial statements of Doriana Limited (the 'company') for the year ended 31 May 2025 which comprise the Income Statement, Other Comprehensive Income, Statement of Financial Position, Statement of Changes in Equity, Statement of Cash Flows and Notes to the Statement of Cash Flows, Notes to the Financial Statements, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' (United Kingdom Generally Accepted Accounting Practice).

In our opinion the financial statements:

- | give a true and fair view of the state of the company's affairs as at 31 May 2025 and of its loss for the year then ended;

- | have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and

- | have been prepared in accordance with the requirements of the Companies Act 2006.

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditors' responsibilities for the audit of the financial statements section of our report. We are independent of the company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC's Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions relating to going concern

In auditing the financial statements, we have concluded that the director's use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the company's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.

Our responsibilities and the responsibilities of the director with respect to going concern are described in the relevant sections of this report.

Other information

The director is responsible for the other information. The other information comprises the information in the Strategic Report and the Report of the Director, but does not include the financial statements and our Report of the Auditors thereon.

Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon.

In connection with our audit of the financial statements, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact. We have nothing to report in this regard.

Opinions on other matters prescribed by the Companies Act 2006

In our opinion, based on the work undertaken in the course of the audit:

- | the information given in the Strategic Report and the Report of the Director for the financial year for which the financial statements are prepared is consistent with the financial statements; and

- | the Strategic Report and the Report of the Director have been prepared in accordance with applicable legal requirements.

Matters on which we are required to report by exception

In the light of the knowledge and understanding of the company and its environment obtained in the course of the audit, we have not identified material misstatements in the Strategic Report or the Report of the Director.

We have nothing to report in respect of the following matters where the Companies Act 2006 requires us to report to you if, in our opinion:

- | adequate accounting records have not been kept, or returns adequate for our audit have not been received from branches not visited by us; or

- | the financial statements are not in agreement with the accounting records and returns; or

- | certain disclosures of director's remuneration specified by law are not made; or

- | we have not received all the information and explanations we require for our audit.

Responsibilities of director

As explained more fully in the Statement of Director's Responsibilities set out on page three, the director is responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the director determines necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.

In preparing the financial statements, the director is responsible for assessing the company's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the director either intends to liquidate the company or to cease operations, or has no realistic alternative but to do so.

REPORT OF THE INDEPENDENT AUDITORS TO THE MEMBERS OF

DORIANA LIMITED

Auditors' responsibilities for the audit of the financial statements

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue a Report of the Auditors that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:

Our tests included agreeing the financial statement disclosures to underlying supporting documentation where relevant, review of board meeting minutes, enquiries with management as to the risks of non-compliance and any instances thereof, challenging assumptions and judgments made by management, and identifying and testing journal entries in particular any journal entries posted with unusual account combinations. Our audit procedures also focused on laws and regulations that could give rise to a material misstatement in the financial statements, including, but not limited to, the Companies Act 2006.

Our audit procedures were designed to respond to risks of material misstatement in the financial statements, recognising that the risk of not detecting a material misstatement due to fraud is higher than the risk of not detecting one resulting from error, as fraud may involve deliberate concealment by, for example, forgery, misinterpretations or through collusion. There are inherent limitations in the audit procedures performed and the further removed non-compliance with laws and regulations is from the events and transactions reflected in the financial statement, the less likely we are to become aware of it.

A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council's website at www.frc.org.uk/auditorsresponsibilities. This description forms part of our Report of the Auditors.

Use of our report

This report is made solely to the company's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the company's members those matters we are required to state to them in a Report of the Auditors and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and the company's members as a body, for our audit work, for this report, or for the opinions we have formed.

Christakis Papadopoulos FCCA (Senior Statutory Auditor)

for and on behalf of Cymans

Chartered Certified Accountants

& Statutory Auditors

1146 High Road

Whetstone

London

N20 0RA

12 November 2025

| DORIANA LIMITED (REGISTERED NUMBER: 07268087) |

INCOME STATEMENT

FOR THE YEAR ENDED 31 MAY 2025

| 2025 |  | 2024

| Notes | £ | £ |

TURNOVER | 13,404,586 |  | 14,190,156 |  |

Cost of sales | 4,387,428 |  | 4,693,259 |  |

GROSS PROFIT | 9,017,158 |  | 9,496,897 |  |

Administrative expenses | 9,196,137 |  | 9,234,330 |  |

(178,979 | ) | 262,567 |  |

Other operating income | 32,368 |  | 111,459 |  |

OPERATING (LOSS)/PROFIT | 4 | (146,611 | ) | 374,026 |  |

Interest receivable and similar income | 33,227 |  | 20,791 |  |

(113,384 | ) | 394,817 |  |

Interest payable and similar expenses | 5 | 702 |  | 702 |  |

(LOSS)/PROFIT BEFORE TAXATION | (114,086 | ) | 394,115 |  |

Tax on (loss)/profit | 6 | 76,156 |  | (23,553 | ) |

(LOSS)/PROFIT FOR THE FINANCIAL YEAR | (190,242 | ) | 417,668 |  |

| DORIANA LIMITED (REGISTERED NUMBER: 07268087) |

OTHER COMPREHENSIVE INCOME

FOR THE YEAR ENDED 31 MAY 2025

| 2025 |  | 2024

| Notes | £ | £ |

(LOSS)/PROFIT FOR THE YEAR | (190,242 | ) | 417,668 |  |

OTHER COMPREHENSIVE INCOME | - |  | - |  |

TOTAL COMPREHENSIVE INCOME FOR THE YEAR | (190,242 | ) | 417,668 |  |

| DORIANA LIMITED (REGISTERED NUMBER: 07268087) |

STATEMENT OF FINANCIAL POSITION

31 MAY 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Intangible assets | 8 | 718,717 |  | 786,052 |  |

Tangible assets | 9 | 1,757,955 |  | 1,480,711 |  |

Investments | 10 | 5,000 |  | 5,000 |  |

2,481,672 |  | 2,271,763 |  |

CURRENT ASSETS

Stocks | 11 | 83,382 |  | 109,341 |  |

Debtors | 12 | 764,803 |  | 767,623 |  |

Cash at bank and in hand | 1,403,507 |  | 1,917,412 |  |

2,251,692 |  | 2,794,376 |  |

CREDITORS

Amounts falling due within one year | 13 | 1,353,139 |  | 1,441,828 |  |

NET CURRENT ASSETS | 898,553 |  | 1,352,548 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 3,380,225 |  | 3,624,311 |  |

PROVISIONS FOR LIABILITIES | 15 | 360,270 |  | 284,114 |  |

NET ASSETS | 3,019,955 |  | 3,340,197 |  |

CAPITAL AND RESERVES

Called up share capital | 16 | 100 |  | 100 |  |

Retained earnings | 17 | 3,019,855 |  | 3,340,097 |  |

SHAREHOLDERS' FUNDS | 3,019,955 |  | 3,340,197 |  |

The financial statements were approved by the director and authorised for issue on 12 November 2025 and were signed by:

O Doritou - Director

| DORIANA LIMITED (REGISTERED NUMBER: 07268087) |

STATEMENT OF CHANGES IN EQUITY

FOR THE YEAR ENDED 31 MAY 2025

| Called up |

| share |  | Retained |  | Total

| capital |  | earnings |  | equity

£ | £ | £ |

Balance at 1 June 2023 | 100 |  | 2,972,429 |  | 2,972,529 |  |

Changes in equity

Dividends | - |  | (50,000 | ) | (50,000 | ) |

Total comprehensive income | - |  | 417,668 |  | 417,668 |  |

Balance at 31 May 2024 | 100 |  | 3,340,097 |  | 3,340,197 |  |

Changes in equity

Dividends | - |  | (130,000 | ) | (130,000 | ) |

Total comprehensive income | - |  | (190,242 | ) | (190,242 | ) |

Balance at 31 May 2025 | 100 |  | 3,019,855 |  | 3,019,955 |  |

| DORIANA LIMITED (REGISTERED NUMBER: 07268087) |

STATEMENT OF CASH FLOWS

FOR THE YEAR ENDED 31 MAY 2025

| 2025 |  | 2024

| Notes | £ | £ |

Cash flows from operating activities

Cash generated from operations | 1 | 270,467 |  | 793,145 |  |

Interest element of hire purchase or finance lease rental payments paid | (702 | ) | (702 | ) |

Tax paid | - |  | (16,134 | ) |

Net cash from operating activities | 269,765 |  | 776,309 |  |

Cash flows from investing activities

Purchase of tangible fixed assets | (682,573 | ) | (124,381 | ) |

Sale of tangible fixed assets | - |  | 6,000 |  |

Interest received | 33,227 |  | 20,791 |  |

Net cash from investing activities | (649,346 | ) | (97,590 | ) |

Cash flows from financing activities

Equity dividends paid | (130,000 | ) | (50,000 | ) |

Net cash from financing activities | (130,000 | ) | (50,000 | ) |

(Decrease)/increase in cash and cash equivalents | (509,581 | ) | 628,719 |  |

Cash and cash equivalents at beginning of year | 2 | 1,913,088 |  | 1,284,369 |  |

Cash and cash equivalents at end of year | 2 | 1,403,507 |  | 1,913,088 |  |

| DORIANA LIMITED (REGISTERED NUMBER: 07268087) |

NOTES TO THE STATEMENT OF CASH FLOWS

FOR THE YEAR ENDED 31 MAY 2025

1. | RECONCILIATION OF (LOSS)/PROFIT BEFORE TAXATION TO CASH GENERATED FROM OPERATIONS

| 2025 |  | 2024

£ | £ |

| (Loss)/profit before taxation | (114,086 | ) | 394,115 |  |

| Depreciation charges | 472,664 |  | 419,146 |  |

| Profit on disposal of fixed assets | - |  | (150 | ) |

| Finance costs | 702 |  | 702 |  |

| Finance income | (33,227 | ) | (20,791 | ) |

326,053 |  | 793,022 |  |

| Decrease/(increase) in stocks | 25,959 |  | (20,571 | ) |

| Decrease in trade and other debtors | 2,820 |  | 66,011 |  |

| Decrease in trade and other creditors | (84,365 | ) | (45,317 | ) |

| Cash generated from operations | 270,467 |  | 793,145 |  |

2. | CASH AND CASH EQUIVALENTS

| The amounts disclosed on the Statement of Cash Flows in respect of cash and cash equivalents are in respect of these Statement of Financial Position amounts:

| Year ended 31 May 2025

| 31.5.25 |  | 1.6.24

£ | £ |

| Cash and cash equivalents | 1,403,507 |  | 1,917,412 |  |

| Bank overdrafts | - |  | (4,324 | ) |

1,403,507 |  | 1,913,088 |  |

| Year ended 31 May 2024

| 31.5.24 |  | 1.6.23

£ | £ |

| Cash and cash equivalents | 1,917,412 |  | 1,288,737 |  |

| Bank overdrafts | (4,324 | ) | (4,368 | ) |

1,913,088 |  | 1,284,369 |  |

3. | ANALYSIS OF CHANGES IN NET FUNDS

| At 1.6.24 | Cash flow | At 31.5.25

£ | £ | £ |

| Net cash |

| Cash at bank and in hand | 1,917,412 |  | (513,905 | ) | 1,403,507 |  |

| Bank overdrafts | (4,324 | ) | 4,324 |  | - |  |

1,913,088 |  | (509,581 | ) | 1,403,507 |  |

| Total | 1,913,088 |  | (509,581 | ) | 1,403,507 |  |

| DORIANA LIMITED (REGISTERED NUMBER: 07268087) |

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MAY 2025

1. | STATUTORY INFORMATION

| Doriana 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" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

| 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" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

| The financial statements have been prepared on a going concern basis as the directors are satisfied that the company will have adequate resources to meet its liabilities to third parties as they fall due.

| The financial statements are presented in sterling which is also the functional currency of the company.

| TURNOVER

| Revenue represents net sale of food and drink, which fall within the company's ordinary activities, excluding value added tax.

| GOODWILL

| Goodwill, being the amount paid in connection with the acquisition of a business in 2010 and 2016, is being amortised evenly over its estimated useful life.

| INTANGIBLE ASSETS

| Patents & Licenses are amortised over their useful life.

| 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 | - | in accordance with the property

| Fixtures and fittings | - | 15% on cost and 10% on cost

| 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 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.

| 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.

| DORIANA LIMITED (REGISTERED NUMBER: 07268087) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 MAY 2025

3. | EMPLOYEES AND DIRECTORS

| 2025 |  | 2024

£ | £ |

| Wages and salaries | 3,453,233 |  | 3,605,553 |  |

| Social security costs | 165,464 |  | 145,420 |  |

| Other pension costs | 67,566 |  | 63,860 |  |

3,686,263 |  | 3,814,833 |  |

| The average number of employees during the year was as follows:

| 2025 |  | 2024

| Managers and crew (shift-workers) | 271 |  | 306 |  |

| Office administration | 4 |  | 4 |  |

275 |  | 310 |  |

| 2025 |  | 2024

£ | £ |

| Director's remuneration | 10,320 |  | 10,320 |  |

4. | OPERATING (LOSS)/PROFIT

| The operating loss (2024 - operating profit) is stated after charging/(crediting):

| 2025 |  | 2024

£ | £ |

| Depreciation - owned assets | 405,329 |  | 348,114 |  |

| Profit on disposal of fixed assets | - |  | (150 | ) |

| Goodwill amortisation | 62,835 |  | 62,836 |  |

| Patents and licences amortisation | 4,500 |  | 8,196 |  |

| Auditors' remuneration | 8,000 |  | 8,000 |  |

5. | INTEREST PAYABLE AND SIMILAR EXPENSES |

| 2025 |  | 2024

£ | £ |

| Hire purchase | 702 |  | 702 |  |

6. | TAXATION

| Analysis of the tax charge/(credit)

| The tax charge/(credit) on the loss for the year was as follows:

| 2025 |  | 2024

£ | £ |

| Current tax:

| UK corporation tax | - |  | 16,134 |  |

| Deferred tax | 76,156 |  | (39,687 | ) |

| Tax on (loss)/profit | 76,156 |  | (23,553 | ) |

7. | DIVIDENDS

| 2025 |  | 2024

£ | £ |

| Ordinary shares of £1 each

| Interim | 130,000 |  | 50,000 |  |

| The total distribution of dividends for the year ended 31 May 2024 will be £50,000.

| DORIANA LIMITED (REGISTERED NUMBER: 07268087) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 MAY 2025

8. | INTANGIBLE FIXED ASSETS

| Patents |

| and |

| Goodwill |  | licences |  | Totals

£ | £ | £ |

| COST

| At 1 June 2024 | 1,256,708 |  | 120,000 |  | 1,376,708 |  |

| Disposals | - |  | (60,000 | ) | (60,000 | ) |

| At 31 May 2025 | 1,256,708 |  | 60,000 |  | 1,316,708 |  |

| AMORTISATION

| At 1 June 2024 | 513,156 |  | 77,500 |  | 590,656 |  |

| Amortisation for year | 62,835 |  | 4,500 |  | 67,335 |  |

| Eliminated on disposal | - |  | (60,000 | ) | (60,000 | ) |

| At 31 May 2025 | 575,991 |  | 22,000 |  | 597,991 |  |

| NET BOOK VALUE

| At 31 May 2025 | 680,717 |  | 38,000 |  | 718,717 |  |

| At 31 May 2024 | 743,552 |  | 42,500 |  | 786,052 |  |

9. | TANGIBLE FIXED ASSETS

| Fixtures |

| Short |  | and |  | Motor |

| leasehold |  | fittings |  | vehicles |  | Totals

£ | £ | £ | £ |

| COST

| At 1 June 2024 | 92,323 |  | 3,329,022 |  | 76,637 |  | 3,497,982 |  |

| Additions | - |  | 654,578 |  | 27,995 |  | 682,573 |  |

| Disposals | (48,542 | ) | (93,949 | ) | - |  | (142,491 | ) |

| At 31 May 2025 | 43,781 |  | 3,889,651 |  | 104,632 |  | 4,038,064 |  |

| DEPRECIATION

| At 1 June 2024 | 61,865 |  | 1,940,830 |  | 14,576 |  | 2,017,271 |  |

| Charge for year | 3,405 |  | 394,027 |  | 7,897 |  | 405,329 |  |

| Eliminated on disposal | (48,542 | ) | (93,949 | ) | - |  | (142,491 | ) |

| At 31 May 2025 | 16,728 |  | 2,240,908 |  | 22,473 |  | 2,280,109 |  |

| NET BOOK VALUE

| At 31 May 2025 | 27,053 |  | 1,648,743 |  | 82,159 |  | 1,757,955 |  |

| At 31 May 2024 | 30,458 |  | 1,388,192 |  | 62,061 |  | 1,480,711 |  |

10. | FIXED ASSET INVESTMENTS

| Unlisted

| investments

£ |

| COST

| At 1 June 2024

| and 31 May 2025 | 5,000 |  |

| NET BOOK VALUE

| At 31 May 2025 | 5,000 |  |

| At 31 May 2024 | 5,000 |  |

11. | STOCKS

2025 | 2024 |

£ | £ |

| Stocks | 83,382 |  | 109,341 |  |

| DORIANA LIMITED (REGISTERED NUMBER: 07268087) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 MAY 2025

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

2025 | 2024 |

£ | £ |

| Trade debtors | 224 |  | - |  |

| Other debtors | 453 |  | 4,180 |  |

| Prepayments | 764,126 |  | 763,443 |  |

764,803 |  | 767,623 |  |

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

2025 | 2024 |

£ | £ |

| Bank loans and overdrafts (see note 14) | - |  | 4,324 |  |

| Trade creditors | 599,424 |  | 580,363 |  |

| Tax | - |  | 141,376 |  |

| Social security and other taxes | 44,959 |  | 26,872 |  |

| VAT | 358,810 |  | 382,733 |  |

| Holiday fund | 130,097 |  | 136,115 |  |

| Pension contributions owing | 2,466 |  | 2,039 |  |

| Directors' current accounts | 13,706 |  | 6,128 |  |

| Accrued expenses | 203,677 |  | 161,878 |  |

1,353,139 |  | 1,441,828 |  |

14. | LOANS

| An analysis of the maturity of loans is given below:

2025 | 2024 |

£ | £ |

| Amounts falling due within one year or on demand:

| Bank overdrafts | - |  | 4,324 |  |

15. | PROVISIONS FOR LIABILITIES

2025 | 2024 |

£ | £ |

| Deferred tax | 360,270 |  | 284,114 |  |

| Deferred |

| tax |

£ |

| Balance at 1 June 2024 | 284,114 |  |

| Provided during year | 76,156 |  |

| Balance at 31 May 2025 | 360,270 |  |

16. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 2025 | 2024 |

| value: | £ | £ |

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

17. | RESERVES

| Retained

| earnings

£ |

| At 1 June 2024 | 3,340,097 |  |

| Deficit for the year | (190,242 | ) |

| Dividends | (130,000 | ) |

| At 31 May 2025 | 3,019,855 |  |

| DORIANA LIMITED (REGISTERED NUMBER: 07268087) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 MAY 2025

18. | ULTIMATE CONTROLLING PARTY

| The controlling party is Ms O Doritou.