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Registered Number: 15728158
England and Wales
KAVI INTERNATIONAL FOOD AND DRINKS LTD
Abridged Accounts
Period of accounts Start date: 18 May 2024 End date: 31 May 2025

KAVI INTERNATIONAL FOOD AND DRINKS LTD Contents Page For the Period 18 May 2024 to 31 May 2025
Accountants' report | 1
Balance sheet | 2
Notes to the financial statements | 3

KAVI INTERNATIONAL FOOD AND DRINKS LTD Accountants' Report For the Period 18 May 2024 to 31 May 2025
Report to the directors on the preparation of the unaudited statutory accounts of KAVI INTERNATIONAL FOOD AND DRINKS LTD for the year ended 31 May 2025. In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of KAVI INTERNATIONAL FOOD AND DRINKS LTD for the year ended 31 May 2025 which comprise of the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity 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 Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://rulebook.accaglobal.com/. This report is made solely to the Board of Directors of KAVI INTERNATIONAL FOOD AND DRINKS LTD, as a body, in accordance with the terms of our engagement letter dated 15 February 2026. Our work has been undertaken solely to prepare for your approval the accounts of KAVI INTERNATIONAL FOOD AND DRINKS LTD and state those matters that we have agreed to state to the Board of Directors of KAVI INTERNATIONAL FOOD AND DRINKS LTD, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/factsheet163. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than KAVI INTERNATIONAL FOOD AND DRINKS LTD and its Board of Directors as a body for our work or for this report. It is your duty to ensure that KAVI INTERNATIONAL FOOD AND DRINKS LTD has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of KAVI INTERNATIONAL FOOD AND DRINKS LTD. You consider that KAVI INTERNATIONAL FOOD AND DRINKS LTD 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 accounts of KAVI INTERNATIONAL FOOD AND DRINKS LTD. 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 accounts 31 May 2025. .................................................... Harans & co Chartered certified accountants 324 Stafford road Croydon Surrey CR0 4NH 15 February 2026 1

Registered Number: 15728158 KAVI INTERNATIONAL FOOD AND DRINKS LTD Balance Sheet As at 31 May 2025
| Notes | 2025 £
--- | --- | ---
Fixed assets |  |
Tangible fixed assets | 3 | 33,028
|  | 33,028
Current assets |  |
Stocks |  | 12,180
Debtors |  | 10,656
Cash at bank and in hand |  | 2,119
|  | 24,955
Creditors: amount falling due within one year |  | (72,386)
Net current assets |  | (47,431)
Total assets less current liabilities |  | (14,403)
Net assets |  | (14,403)
Capital and reserves |  |
Called up share capital | 4 | 100
Profit and loss account |  | (14,503)
Shareholders' funds |  | (14,403)
For the period ended 31 May 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. Directors' responsibilities: The members have not required the company to obtain an audit of its accounts for the period in question in accordance with section 476. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These 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 to the Registrar of Companies. The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A). The financial statements were approved by the board of directors on 15 February 2026 and were signed on its behalf by:
------------------------------- Mr Periyavellaiyan Sivakumaran Director
2

KAVI INTERNATIONAL FOOD AND DRINKS LTD Notes to the Abridged Financial Statements For the Period 18 May 2024 to 31 May 2025
General Information KAVI INTERNATIONAL FOOD AND DRINKS LTD is a private company, limited by shares, registered in England and Wales, registration number 15728158, registration address 24 Macauley Road,, East Ham, London, E6 3BL. The presentation currency is £ sterling.
1. | Accounting policies Significant accounting policies Statement of compliance These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006. Basis of preparation The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies. The financial statements are prepared in sterling which is the functional currency of the company. Going concern basis The directors believe that the company is experiencing good levels of sales growth and profitability, and that it is well placed to manage its business risks successfully. Accordingly, they have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus they continue to adopt the going concern basis of accounting in preparing the financial statements. Turnover Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts. Tangible fixed assets Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Plant and Machinery | 15% Reducing Balance
Motor Vehicles | 15% Reducing Balance
Fixtures and Fittings | 15% 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. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.
2. | Average number of employees Average number of employees during the period was 2.
3. | Tangible fixed assets
Cost or valuation | Plant and Machinery |  | Motor Vehicles |  | Fixtures and Fittings |  | Total
| £ |  | £ |  | £ |  | £
At 18 May 2024 | - |  | - |  | - |  | -
Additions | 4,310 |  | 17,386 |  | 17,161 |  | 38,857
Disposals | - |  | - |  | - |  | -
At 31 May 2025 | 4,310 |  | 17,386 |  | 17,161 |  | 38,857
Depreciation
At 18 May 2024 | - |  | - |  | - |  | -
Charge for period | 647 |  | 2,608 |  | 2,574 |  | 5,829
On disposals | - |  | - |  | - |  | -
At 31 May 2025 | 647 |  | 2,608 |  | 2,574 |  | 5,829
Net book values
Closing balance as at 31 May 2025 | 3,663 |  | 14,778 |  | 14,587 |  | 33,028
Opening balance as at 18 May 2024 | - |  | - |  | - |  | -
4. | Share Capital
Allotted, called up and fully paid | 2025 £
--- | ---
100 Class shares of £1.00 each | 100
| 100
3