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Registered Number: 05868305
England and Wales
CAFE' ZEERA LIMITED
Abridged Accounts
Period of accounts Start date: 01 June 2024 End date: 31 May 2025

Cafe' Zeera Limited Contents Page For the year ended 31 May 2025
Accountants' report | 1
Statement of financial position | 2
Notes to the financial statements | 3

Cafe' Zeera Limited Accountants' Report For the year ended 31 May 2025
Accountants report You consider that the company is exempt from an audit for the year ended 31 May 2025 . You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year. In accordance with your instructions, we have prepared the accounts which comprise 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 accounting records of the company and on the basis of information and explanations you have given to us. We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts. .................................................... RCi Chartered Accountants and Business Advisors 59 - 61 Union Street Dunstable LU6 1EX 20 February 2026 1

Cafe' Zeera Limited Statement of Financial Position As at 31 May 2025
| Notes | 2025 £ |  | 2024 £
--- | --- | --- | --- | ---
Fixed assets |  |  |
Tangible fixed assets | 3 | 13,277 |  | 14,753
Investments | 4 | 30,000 |  | 40,000
|  | 43,277 |  | 54,753
Current assets |  |  |
Stocks |  | 3,965 |  | 1,975
Cash at bank and in hand |  | 6,993 |  | 2,777
|  | 10,958 |  | 4,752
Creditors: amount falling due within one year |  | (28,806) |  | (28,719)
Net current assets |  | (17,848) |  | (23,967)
Total assets less current liabilities |  | 25,429 |  | 30,786
Creditors: amount falling due after more than one year |  | (4,511) |  | (8,414)
Net assets |  | 20,918 |  | 22,372
Capital and reserves |  |  |
Called up share capital | 5 | 40 |  | 40
Profit and loss account |  | 20,878 |  | 22,332
Shareholders' funds |  | 20,918 |  | 22,372
For the year ended 31 May 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. Director's responsibilities: The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476. The director acknowledges 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 income statement 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 director on 20 February 2026 and were signed by:
------------------------------- Huson Miah Director
2

Cafe' Zeera Limited Notes to the Abridged Financial Statements For the year ended 31 May 2025
General Information Cafe' Zeera Limited is a private company, limited by shares, registered in England and Wales, registration number 05868305, registration address 61 Union Street, Dunstable, LU6 1EX. The trading address of the company is 12a, Stewkley Road, Wing, Leighton Buzzard, Bedfordshire, LU7 0NE. 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. Turnover Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts. Government grants Government grants received are credited to deferred income. Grants towards capital expenditure are released to the income statement over the expected useful life of the assets. Grants received towards revenue expenditure are released to the income statement as the related expenditure is incurred. Taxation Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date. Current and deferred tax assets and liabilities are not discounted 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:
Motor Vehicles | 10 Reducing Balance
Fixtures and Fittings | 10 Reducing Balance
Fixed asset investments Fixed asset investments are stated at cost less provision for any permanent diminution in value. 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 year was 6 (2024 : 6).
3. | Tangible fixed assets
Cost or valuation | Motor Vehicles |  | Fixtures and Fittings |  | Total
| £ |  | £ |  | £
At 01 June 2024 | 600 |  | 89,829 |  | 90,429
Additions | - |  | - |  | -
Disposals | - |  | - |  | -
At 31 May 2025 | 600 |  | 89,829 |  | 90,429
Depreciation
At 01 June 2024 | 600 |  | 75,076 |  | 75,676
Charge for year | - |  | 1,476 |  | 1,476
On disposals | - |  | - |  | -
At 31 May 2025 | 600 |  | 76,552 |  | 77,152
Net book values
Closing balance as at 31 May 2025 | - |  | 13,277 |  | 13,277
Opening balance as at 01 June 2024 | - |  | 14,753 |  | 14,753
4. | Investments
Cost | Other investments other than loans |  | Total
| £ |  | £
At 01 June 2024 | 40,000 |  | 40,000
Additions | - |  | -
Disposals | (10,000) |  | (10,000)
At 31 May 2025 | 30,000 |  | 30,000
5. | Share Capital
Allotted, called up and fully paid | 2025 £ |  | 2024 £
--- | --- | --- | ---
40 Class A shares of £1.00 each | 40 |  | 40
| 40 |  | 40
3