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REGISTERED NUMBER: 05876245 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

FOR

LA RAZA LTD

| LA RAZA LTD (REGISTERED NUMBER: 05876245) |

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 |

| LA RAZA LTD |

COMPANY INFORMATION

FOR THE YEAR ENDED 31 MARCH 2025

| DIRECTOR: | C R D Anderson

| REGISTERED OFFICE: | La Raza

| 4-6 Rose Crescent (Basement)

| Cambridge

| Cambridgeshire

| CB2 3LL

| REGISTERED NUMBER: | 05876245 (England and Wales)

| ACCOUNTANTS: | Thompson Taraz Rand Ltd

| Chartered Accountants

| 10 Jesus Lane

| Cambridge

| Cambridgeshire

| CB5 8BA

| LA RAZA LTD (REGISTERED NUMBER: 05876245) |

BALANCE SHEET

31 MARCH 2025

| 2025 |  | 2024

| Notes | £ | £ |

FIXED ASSETS

Tangible assets | 5 | 60,768 |  | 72,103 |  |

Investments | 6 | 200 |  | 200 |  |

60,968 |  | 72,303 |  |

CURRENT ASSETS

Stocks | 30,358 |  | 34,733 |  |

Debtors | 7 | 82,794 |  | 112,680 |  |

Cash and cash equivalents | 46,584 |  | 70,733 |  |

159,736 |  | 218,146 |  |

CREDITORS

Amounts falling due within one year | 8 | (182,937 | ) | (173,113 | ) |

NET CURRENT (LIABILITIES)/ASSETS | (23,201 | ) | 45,033 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 37,767 |  | 117,336 |  |

CREDITORS

Amounts falling due after more than one year | 9 | (2,335 | ) | (12,478 | ) |

PROVISIONS FOR LIABILITIES | 12 | (5,606 | ) | (6,119 | ) |

NET ASSETS | 29,826 |  | 98,739 |  |

CAPITAL AND RESERVES

Called up share capital | 13 | 2,589 |  | 2,589 |  |

Share premium | 24,793 |  | 24,793 |  |

Retained earnings | 2,444 |  | 71,357 |  |

SHAREHOLDERS' FUNDS | 29,826 |  | 98,739 |  |

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 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.

| LA RAZA LTD (REGISTERED NUMBER: 05876245) |

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 Profit and loss account has not been delivered.

The financial statements were approved by the director and authorised for issue on 3 December 2025 and were signed by:

C R D Anderson - Director

| LA RAZA LTD (REGISTERED NUMBER: 05876245) |

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

1. | STATUTORY INFORMATION

| La Raza Ltd 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. | STATEMENT OF COMPLIANCE

| 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.

3. | ACCOUNTING POLICIES

| Basis of preparation

| The financial statements have been prepared under the historical cost convention.

| Turnover

| Turnover represents the cash sale of food and drink, net of Value Added Tax and trade discounts.

| Tangible fixed assets and depreciation

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

| Short leasehold | - | 2% on cost

| Plant and machinery | - | 25% on cost

| Fixtures and fittings | - | 25% on cost

| Motor vehicles | - | 25% 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.

| Financial instruments

| Basic financial assets and basic financial liabilities as defined under section 11 of FRS 102, including trade and other debtors, trade and other creditors, cash and bank balances and investments in commercial paper, are initially recognised at transaction price, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest.

| Taxation

| Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and loss account, 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.

| 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.

| Lease commitments

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

| LA RAZA LTD (REGISTERED NUMBER: 05876245) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 MARCH 2025

3. | ACCOUNTING POLICIES - continued

| Going concern

| The director has a more than reasonable expectation that the company has the required resources to continue in operational existence for the foreseeable future.In making this assessment the director has considered the Company's financial resources at the time of approving the financial statements as well as anticipated future activity and results.

4. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 24 (2024 - 22 ) .

5. | TANGIBLE FIXED ASSETS

| Plant and |

| Land and |  | machinery |

| buildings |  | etc |  | Totals

£ | £ | £ |

| COST

| At 1 April 2024 | 36,028 |  | 574,504 |  | 610,532 |  |

| Additions | - |  | 5,764 |  | 5,764 |  |

| Disposals | - |  | (6,814 | ) | (6,814 | ) |

| At 31 March 2025 | 36,028 |  | 573,454 |  | 609,482 |  |

| DEPRECIATION

| At 1 April 2024 | 2,261 |  | 536,168 |  | 538,429 |  |

| Charge for year | 450 |  | 13,923 |  | 14,373 |  |

| Eliminated on disposal | - |  | (4,088 | ) | (4,088 | ) |

| At 31 March 2025 | 2,711 |  | 546,003 |  | 548,714 |  |

| NET BOOK VALUE

| At 31 March 2025 | 33,317 |  | 27,451 |  | 60,768 |  |

| At 31 March 2024 | 33,767 |  | 38,336 |  | 72,103 |  |

6. | FIXED ASSET INVESTMENTS

| Interest

| in

| associate

£ |

| COST

| At 1 April 2024

| and 31 March 2025 | 200 |  |

| NET BOOK VALUE

| At 31 March 2025 | 200 |  |

| At 31 March 2024 | 200 |  |

| The fixed asset investment represent a 22% interest in an associated company.

| LA RAZA LTD (REGISTERED NUMBER: 05876245) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 MARCH 2025

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

2025 | 2024 |

£ | £ |

| Amounts owed by associates | 10,575 |  | 52,273 |  |

| Other debtors | 72,219 |  | 60,407 |  |

82,794 |  | 112,680 |  |

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

2025 | 2024 |

£ | £ |

| Bank loans and overdrafts (see note 10) | 10,645 |  | 10,268 |  |

| Trade creditors | 89,629 |  | 74,094 |  |

| Taxation and social security | 28,745 |  | 41,151 |  |

| Other creditors | 53,918 |  | 47,600 |  |

182,937 |  | 173,113 |  |

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

2025 | 2024 |

£ | £ |

| Bank loans (see note 10) | 2,335 |  | 12,478 |  |

10. | LOANS

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

2025 | 2024 |

£ | £ |

| Amounts falling due within one year or on demand:

| Bank loans | 10,645 |  | 10,268 |  |

| Amounts falling due between one and two years:

| Bank loans - 1-2 years | 2,335 |  | 12,478 |  |

| The balance of bank loans of £12,980 represents a bounce back loan and is unsecured.

11. | SECURED DEBTS

| The assets and liabilities of the company are secured under a debenture by way of a fixed and floating charge.

| Liabilities held in relation to the rental of business premises are secured against the rental deposit held within other debtors.

12. | PROVISIONS FOR LIABILITIES

2025 | 2024 |

£ | £ |

| Deferred tax | 5,606 |  | 6,119 |  |

| LA RAZA LTD (REGISTERED NUMBER: 05876245) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 MARCH 2025

12. | PROVISIONS FOR LIABILITIES - continued

| Deferred |

| tax |

£ |

| Balance at 1 April 2024 | 6,119 |  |

| Provided during year | (513 | ) |

| Balance at 31 March 2025 | 5,606 |  |

| Deferred tax is recognised in respect of the depreciation over capital allowances.

13. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

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

| value: | £ | £ |

| 2,589 | Ordinary | £1 | 2,589 |  | 2,589 |  |

14. | FINANCIAL COMMITMENTS

| The company has total commitments under non cancellable operating lease commitments amounting to £317,500 (2024: £409,500) in respect of the rental of commercial premises.These amounts are due in relation to three leases that expire in three, seven and seven years.

15. | RELATED PARTY DISCLOSURES

| Included within other creditors is a balance due to the director of £17,545 (2024: £5,071). This balance is repayable on demand and interest free.

| Included within amounts owed by associated undertakings within debtors is a balance of £10,574 (2024: £52,273).