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REGISTERED NUMBER: 02878079 (England and Wales)

| FINANCIAL STATEMENTS |

| FOR THE YEAR ENDED 31 MAY 2025 |

| FOR |

| TRIPLE D LIMITED |

TRIPLE D LIMITED (REGISTERED NUMBER: 02878079)

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MAY 2025

Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 4 |

TRIPLE D LIMITED

COMPANY INFORMATION

FOR THE YEAR ENDED 31 MAY 2025

| DIRECTORS: | M Daftari

| A K Daroowala

| A De Brito

| M I Daroowala

| SECRETARY: | M Daftari

| REGISTERED OFFICE: | 50 Seymour Street

| London

| W1H 7JG

| REGISTERED NUMBER: | 02878079 (England and Wales)

| AUDITORS: | Orcom Civvals Audit Limited

| Chartered Accountants and

| Statutory Auditors

| 50 Seymour Street

| London

| W1H 7JG

TRIPLE D LIMITED (REGISTERED NUMBER: 02878079)

BALANCE SHEET

31 MAY 2025

| 2025 |  | 2024

| Notes | £ | £ |

FIXED ASSETS

Intangible assets | 5 | 30,414 |  | 37,057 |  |

Tangible assets | 6 | 3,386,388 |  | 3,405,141 |  |

3,416,802 |  | 3,442,198 |  |

CURRENT ASSETS

Stocks | 12,936 |  | 12,547 |  |

Debtors | 7 | 122,918 |  | 68,834 |  |

Cash at bank and in hand | 685,887 |  | 558,804 |  |

821,741 |  | 640,185 |  |

CREDITORS

Amounts falling due within one year | 8 | (963,022 | ) | (924,186 | ) |

NET CURRENT LIABILITIES | (141,281 | ) | (284,001 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | 3,275,521 |  | 3,158,197 |  |

CREDITORS

Amounts falling due after more than one year | 9 | (120,382 | ) | (157,500 | ) |

PROVISIONS FOR LIABILITIES | (376,572 | ) | (373,849 | ) |

NET ASSETS | 2,778,567 |  | 2,626,848 |  |

CAPITAL AND RESERVES

Called up share capital | 11 | 99 |  | 99 |  |

Revaluation reserve | 12 | 1,868,780 |  | 1,868,780 |  |

Retained earnings | 12 | 909,688 |  | 757,969 |  |

SHAREHOLDERS' FUNDS | 2,778,567 |  | 2,626,848 |  |

TRIPLE D LIMITED (REGISTERED NUMBER: 02878079)

BALANCE SHEET - continued

31 MAY 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 20 February 2026 and were signed on its behalf by:

A K Daroowala - Director

TRIPLE D LIMITED (REGISTERED NUMBER: 02878079)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MAY 2025

1. | STATUTORY INFORMATION

| Triple D 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.

| Items included in the financial statements of the company are measured using the currency of the primary economic environment in which the company operates (the "functional currency").

| The functional currency of the company, and the currency in which the financial statements are presented (the "presentational currency"), is 'Pounds Sterling’ (£) rounded to the nearest single unit of currency.

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 preparing the financial statements

| The financial statements have been prepared under the historical cost convention as modified by the revaluation of certain assets.

| Going concern

| The financial statements have been prepared on a going concern basis which the directors consider to be appropriate for the following reasons:

| The directors have prepared cash flow forecasts for a period of 12 months from the date of approval of these financial statements in order to assess going concern which indicate that, taking account of reasonably possible downsides, the company will have sufficient funds, to meet its liabilities as they fall due during the going concern assessment period.

| Turnover

| Turnover represents revenue from sale of foods and beverages excluding value added tax and is recognised at point of sale.

| Franchise licence fees

| Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

| Patents and licences are being amortised evenly over their estimated useful life of ten years.

| Tangible fixed assets

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

| Freehold property | - | 1% straight line

| Short leasehold | - | over the term of the lease

| Plant and machinery | - | 25% on reducing balance

| Fixtures, fittings & equipment | - | 25% on reducing balance

TRIPLE D LIMITED (REGISTERED NUMBER: 02878079)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 MAY 2025

3. | ACCOUNTING POLICIES - continued

| Stocks

| Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stock to its present location and condition.

| Financial instruments

| The company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like trade and other accounts receivable and payable.

| Debt instruments that are payable or receivable within one year, typically trade payables or receivables, are measured, initially and subsequently, at the undiscounted amount of the cash and other consideration, expected to be paid or received. However if the arrangements of a short-term instrument constitute a financing transaction, like the payment of a trade debt deferred beyond normal business terms of financed at a rate of interest that is not a market rate or in case of an out-right short-term loan not at market rate, the financial asset or liability is measured, initially, at the present value of the future cash flow discounted at a market rate of interest for a similar debt instrument and subsequently at amortised cost.

| 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 balance sheet date.

| Deferred tax

| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet 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.

| Hire purchase and leasing commitments

| Rentals payable under operating leases are charged in the profit and loss account on a straight line basis over the lease term. Lease incentives are recognised over the lease term on a straight line basis.

| 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.

TRIPLE D LIMITED (REGISTERED NUMBER: 02878079)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 MAY 2025

3. | ACCOUNTING POLICIES - continued

| Cash and cash equivalents

| Cash and cash equivalents comprise cash on hand and deposits repayable on demand, less overdrafts payable on demand.

| Trade debtors

| Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

| Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the Company will not be able to collect all amounts due according to the original terms of the receivables.

| Trade creditors

| Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the Company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

| Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

4. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 99 (2024 - 114 ) .

5. | INTANGIBLE FIXED ASSETS

| Other

| intangible

| assets

£ |

| COST

| At 1 June 2024

| and 31 May 2025 | 62,541 |  |

| AMORTISATION

| At 1 June 2024 | 25,484 |  |

| Charge for year | 6,643 |  |

| At 31 May 2025 | 32,127 |  |

| NET BOOK VALUE

| At 31 May 2025 | 30,414 |  |

| At 31 May 2024 | 37,057 |  |

TRIPLE D LIMITED (REGISTERED NUMBER: 02878079)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 MAY 2025

6. | TANGIBLE FIXED ASSETS

| Fixtures, |

| Freehold |  | Short |  | Plant and |  | fittings |

| property |  | leasehold |  | machinery |  | & equipment |  | Totals

£ | £ | £ | £ | £ |

| COST OR VALUATION

| At 1 June 2024 | 3,200,000 |  | 932,814 |  | 546,355 |  | 1,116,843 |  | 5,796,012 |  |

| Additions | - |  | - |  | 4,105 |  | 55,820 |  | 59,925 |  |

| At 31 May 2025 | 3,200,000 |  | 932,814 |  | 550,460 |  | 1,172,663 |  | 5,855,937 |  |

| DEPRECIATION

| At 1 June 2024 | - |  | 867,375 |  | 501,749 |  | 1,021,747 |  | 2,390,871 |  |

| Charge for year | 32,000 |  | 28,771 |  | 12,178 |  | 37,729 |  | 110,678 |  |

| Revaluation adjustments | (32,000 | ) | - |  | - |  | - |  | (32,000 | ) |

| At 31 May 2025 | - |  | 896,146 |  | 513,927 |  | 1,059,476 |  | 2,469,549 |  |

| NET BOOK VALUE

| At 31 May 2025 | 3,200,000 |  | 36,668 |  | 36,533 |  | 113,187 |  | 3,386,388 |  |

| At 31 May 2024 | 3,200,000 |  | 65,439 |  | 44,606 |  | 95,096 |  | 3,405,141 |  |

| Cost or valuation at 31 May 2025 is represented by:

| Fixtures, |

| Freehold |  | Short |  | Plant and |  | fittings |

| property |  | leasehold |  | machinery |  | & equipment |  | Totals

£ | £ | £ | £ | £ |

| Valuation in 2015 | 1,008,917 |  | 292,081 |  | - |  | - |  | 1,300,998 |  |

| Valuation in 2016 | 1,100,000 |  | - |  | - |  | - |  | 1,100,000 |  |

| Valuation in 2021 | 100,000 |  | - |  | - |  | - |  | 100,000 |  |

| Cost | 991,083 |  | 640,733 |  | 550,460 |  | 1,172,663 |  | 3,354,939 |  |

3,200,000 |  | 932,814 |  | 550,460 |  | 1,172,663 |  | 5,855,937 |  |

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

2025 | 2024 |

£ | £ |

| Trade debtors | 55,134 |  | 29,140 |  |

| Prepayments | 67,784 |  | 39,694 |  |

122,918 |  | 68,834 |  |

TRIPLE D LIMITED (REGISTERED NUMBER: 02878079)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 MAY 2025

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

2025 | 2024 |

£ | £ |

| Bank loans and overdrafts | 170,624 |  | 170,706 |  |

| Trade creditors | 273,796 |  | 321,526 |  |

| Tax | 91,717 |  | 40,182 |  |

| Social security and other taxes | 36,608 |  | 27,452 |  |

| VAT | 181,676 |  | 151,742 |  |

| Other creditors | 140,196 |  | 138,430 |  |

| Directors' current accounts | 489 |  | 721 |  |

| Accrued expenses | 67,916 |  | 73,427 |  |

963,022 |  | 924,186 |  |

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

2025 | 2024 |

£ | £ |

| Bank loans - 1-2 years | 58,124 |  | 135,000 |  |

| Bank loans - 2-5 years | 62,258 |  | 22,500 |  |

120,382 |  | 157,500 |  |

10. | SECURED DEBTS

| The following secured debts are included within creditors:

2025 | 2024 |

£ | £ |

| Bank loans | 291,006 |  | 328,206 |  |

| Bank loans include a lending facility under Coronavirus Business Interruption Loan Scheme (CBILS) which is secured by a legal charge over the freehold property and assets of the company.

11. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

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

| value: | £ | £ |

| 99 | Ordinary | £1 | 99 |  | 99 |  |

| The company has one class of ordinary shares. Ordinary shares have full rights in the company with respect to voting, dividend and capital distribution.

TRIPLE D LIMITED (REGISTERED NUMBER: 02878079)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 MAY 2025

12. | RESERVES

| Retained |  | Revaluation |

| earnings |  | reserve |  | Totals

£ | £ | £ |

| At 1 June 2024 | 757,969 |  | 1,868,780 |  | 2,626,749 |  |

| Profit for the year | 219,619 |  | 219,619 |  |

| Dividends | (99,900 | ) | (99,900 | ) |

| Revaluation in the year | - |  | 32,000 |  | 32,000 |  |

| Revaluation adjustment | 32,000 |  | (32,000 | ) | - |  |

| At 31 May 2025 | 909,688 |  | 1,868,780 |  | 2,778,468 |  |

13. | DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

| The Report of the Auditors was unqualified.

| Aamir Kazi (Senior Statutory Auditor)

| for and on behalf of Orcom Civvals Audit Limited

14. | RELATED PARTY DISCLOSURES

| Dividends totalling £99,900 (2024: £76,050) were paid during the year to directors and close members of their families.