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Registered Number: 08046798
England and Wales
CAFE SPICE (OXFORD ) LTD.
Abridged Accounts
Period of accounts Start date: 01 May 2024 End date: 30 April 2025

Cafe Spice (Oxford ) Ltd. Contents Page For the year ended 30 April 2025
Accountants' report | 1
Statement of financial position | 2
Notes to the financial statements | 3

Cafe Spice (Oxford ) Ltd. Accountants' Report For the year ended 30 April 2025
Accountants report You consider that the company is exempt from an audit for the year ended 30 April 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 Spice (Oxford ) Ltd. Statement of Financial Position As at 30 April 2025
| Notes | 2025 £ |  | 2024 £
--- | --- | --- | --- | ---
Fixed assets |  |  |
Tangible fixed assets | 3 | 12,607 |  | 13,546
Investments | 4 | 51,000 |  | 66,000
|  | 63,607 |  | 79,546
Current assets |  |  |
Stocks |  | 1,365 |  | 3,257
Debtors |  | 2,510 |  | 0
Cash at bank and in hand |  | 11,041 |  | 6,393
|  | 14,916 |  | 9,650
Creditors: amount falling due within one year |  | (16,476) |  | (10,852)
Net current assets |  | (1,560) |  | (1,202)
Total assets less current liabilities |  | 62,047 |  | 78,344
Creditors: amount falling due after more than one year |  | (28,222) |  | (33,790)
Provisions for liabilities |  | (223) |  | 0
Net assets |  | 33,602 |  | 44,554
Capital and reserves |  |  |
Called up share capital | 5 | 2 |  | 2
Profit and loss account |  | 33,600 |  | 44,552
Shareholders' funds |  | 33,602 |  | 44,554
For the year ended 30 April 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:
------------------------------- Mohammed Abdul Haque Director
2

Cafe Spice (Oxford ) Ltd. Notes to the Abridged Financial Statements For the year ended 30 April 2025
General Information Cafe Spice (Oxford ) Ltd. is a private company, limited by shares, registered in England and Wales, registration number 08046798, registration address 98-98A The Parade, Rose Hill, Oxford, OX4 4HX. 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:
Fixtures and Fittings | 15 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. Provisions Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.
2. | Average number of employees Average number of employees during the year was 3 (2024 : 4).
3. | Tangible fixed assets
Cost or valuation | Motor Vehicles |  | Fixtures and Fittings |  | Total
| £ |  | £ |  | £
At 01 May 2024 | 7,493 |  | 34,501 |  | 41,994
Additions | - |  | 1,280 |  | 1,280
Disposals | - |  | - |  | -
At 30 April 2025 | 7,493 |  | 35,781 |  | 43,274
Depreciation
At 01 May 2024 | 2,511 |  | 25,937 |  | 28,448
Charge for year | 793 |  | 1,426 |  | 2,219
On disposals | - |  | - |  | -
At 30 April 2025 | 3,304 |  | 27,363 |  | 30,667
Net book values
Closing balance as at 30 April 2025 | 4,189 |  | 8,418 |  | 12,607
Opening balance as at 01 May 2024 | 4,982 |  | 8,564 |  | 13,546
4. | Investments
Cost | Other investments other than loans |  | Total
| £ |  | £
At 01 May 2024 | 66,000 |  | 66,000
Additions | - |  | -
Disposals | (15,000) |  | (15,000)
At 30 April 2025 | 51,000 |  | 51,000
5. | Share Capital
Allotted, called up and fully paid | 2025 £ |  | 2024 £
--- | --- | --- | ---
2 Class A shares of £1.00 each | 2 |  | 2
| 2 |  | 2
3