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REGISTERED NUMBER: 11204583 (England and Wales)

FINANCIAL STATEMENTS FOR THE YEAR ENDED 30TH JUNE 2025

FOR

KAMBA COFFEE LIMITED

KAMBA COFFEE LIMITED (REGISTERED NUMBER: 11204583)

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30TH JUNE 2025

Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 3 |

KAMBA COFFEE LIMITED

COMPANY INFORMATION

FOR THE YEAR ENDED 30TH JUNE 2025

| DIRECTORS: | Mr R Soochak

| Mr V Matusek

| Mr I Matusek

| REGISTERED OFFICE: | No. 4 The Onyx

| 102 Camley Street

| Kings Cross

| London

| N1C 4PF

| REGISTERED NUMBER: | 11204583 (England and Wales)

| AUDITORS: | PSJ Alexander & Co

| Chartered Accountants & Statutory Auditors

| 1 Doughty Street

| London

| WC1N 2PH

KAMBA COFFEE LIMITED (REGISTERED NUMBER: 11204583)

BALANCE SHEET

30TH JUNE 2025

| 2025 | 2024 |

| Notes | $ | $ | $ | $ |

FIXED ASSETS

Intangible assets | 4 | - |  | - |  |

Tangible assets | 5 | 891,618 |  | 883,199 |  |

891,618 |  | 883,199 |  |

CURRENT ASSETS

Stocks | 6 | 5,135 |  | 1,155,848 |  |

Debtors | 7 | 24,328 |  | 215,083 |  |

Cash in hand | 429,700 |  | 20,106 |  |

459,163 |  | 1,391,037 |  |

CREDITORS

Amounts falling due within one year | 8 | 665,804 |  | 1,275,824 |  |

NET CURRENT (LIABILITIES)/ASSETS | (206,641 | ) | 115,213 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 684,977 |  | 998,412 |  |

CAPITAL AND RESERVES

Called up share capital | 9 | 2,550,000 |  | 2,550,000 |  |

Retained earnings | (1,865,023 | ) | (1,551,588 | ) |

SHAREHOLDERS' FUNDS | 684,977 |  | 998,412 |  |

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 26th February 2026 and were signed on its behalf by:

Mr R Soochak - Director | Mr V Matusek - Director

Mr I Matusek - Director

KAMBA COFFEE LIMITED (REGISTERED NUMBER: 11204583)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30TH JUNE 2025

1. | STATUTORY INFORMATION

| Kamba Coffee 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.

2. | ACCOUNTING POLICIES

| Basis of preparing the financial statements

| 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.

| Break-up Basis

| The financial statements have been prepared on a break-up basis rather than on a going concern basis.

| The Company did not undertake any new business in coffee trade and has continued to sell existing stock to meet its commitments under open contracts.

| The Directors are aware of a dispute among the shareholders and, until the future direction of the Company is determined, it is uncertain whether the Company will continue in operation. Consequently, the directors have decided to prepare the financial statements a break-up basis.

| Under this basis of preparation, assets are stated at their net realisable value, and only known or probable liabilities have been recognised.

| Following the sale of the leasehold property after the year-end and legal advice obtained, the Directors plan to settle all known liabilities of the Company and to disperse any surplus funds to the shareholders.

| The financial statements are prepared and presented in US dollars, which is the functional and presentation currency of the entity.

| Turnover

| Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax.

| Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer, usually on delivery of the goods; the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity and the costs incurred or to be incurred in respect of the transactions can be measured reliably.

| Intangible assets

| 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.

| Website and logos is being amortised evenly over its estimated useful life of five years.

| Tangible fixed assets

| Tangible assets are initially recorded at cost, and are subsequently stated at cost less any accumulated depreciation and impairment losses.

| Depreciation

| Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

| Long leasehold property - 1% straight line p.a.

| Fixtures, fittings and equipment - 20% straight line p.a.

| If there is an indication that there has been a significant change in depreciation rate, useful life or residual value of tangible assets, the depreciation is revised prospectively to reflect the new estimate.

KAMBA COFFEE LIMITED (REGISTERED NUMBER: 11204583)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30TH JUNE 2025

2. | ACCOUNTING POLICIES - continued

| Stocks

| Stocks are measured 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 stocks to their present location and condition. Stock held at the year end is valued at fair value.

| Taxation

| The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in the statement of comprehensive income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. In this case, tax is recognised in other comprehensive income or directly in capital and reserves, respectively.

| Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to be paid or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

| Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.

| Foreign currencies

| The financial statements are presented in US Dollars, which is the functional and presentional currency of the Company.

| Transactions in foreign currencies are translated to the functional currency of the Company at exchange rates at the date of the transactions. Monetary assets and liabilities denominated in foreign currencies at the end of the reporting date are translated to the functional currency at the exchange rate on that date. The foreign currency gain or loss on monetary items is the difference between amortised cost in the functional currency at the beginning of the year, adjusted for effective interest and payments during the year, and the amortised cost in foreign currency translated at the exchange rate at the end of the year.

| Non-monetary assets and liabilities denominated in foreign currencies that are measured at fair value are translated to the functional currency at the exchange rate at the date that the fair value was determined. Non-monetary items in a foreign currency that are measured in terms of historical cost are translated using the exchange rate at the date of the transaction. Foreign currency differences arising on translation are recognised in profit or loss account.

| Defined contribution plans

| Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund.

| When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised in finance costs in profit or loss in the period in which it arises.

| Impairment

| A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.

| When it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that are largely independent of the cash inflows from other assets or groups of assets.

KAMBA COFFEE LIMITED (REGISTERED NUMBER: 11204583)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30TH JUNE 2025

2. | ACCOUNTING POLICIES - continued

| Provisions

| Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event; it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense.

| Provisions are initially measured at the best estimate of the amount required to settle the obligation at the reporting date and subsequently reviewed at each reporting date and adjusted to reflect the current best estimate of the amount that would be required to settle the obligation. Any adjustments to the amounts previously recognised are recognised in profit or loss unless the provision was originally recognised as part of the cost of an asset. When a provision is measured at the present value of the amount expected to be required to settle the obligation, the unwinding of the discount is recognised in finance costs in profit or loss in the period it arises.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 1 (2024 - 5 ) .

4. | INTANGIBLE FIXED ASSETS

| Other

| intangible

| assets

$ |

| COST

| At 1st July 2024 | 6,379 |  |

| Disposals | (6,379 | ) |

| At 30th June 2025 | - |  |

| AMORTISATION

| At 1st July 2024 | 6,379 |  |

| Eliminated on disposal | (6,379 | ) |

| At 30th June 2025 | - |  |

| NET BOOK VALUE

| At 30th June 2025 | - |  |

| At 30th June 2024 | - |  |

KAMBA COFFEE LIMITED (REGISTERED NUMBER: 11204583)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30TH JUNE 2025

5. | TANGIBLE FIXED ASSETS

| Plant and |

| Land and |  | machinery |

| buildings |  | etc |  | Totals

$ | $ | $ |

| COST OR VALUATION

| At 1st July 2024 | 878,765 |  | 132,506 |  | 1,011,271 |  |

| Disposals | - |  | (132,506 | ) | (132,506 | ) |

| Revaluations | 12,853 |  | - |  | 12,853 |  |

| At 30th June 2025 | 891,618 |  | - |  | 891,618 |  |

| DEPRECIATION

| At 1st July 2024 | - |  | 128,072 |  | 128,072 |  |

| Charge for year | 8,788 |  | 4,433 |  | 13,221 |  |

| Eliminated on disposal | - |  | (132,505 | ) | (132,505 | ) |

| Impairments | (8,788 | ) | - |  | (8,788 | ) |

| At 30th June 2025 | - |  | - |  | - |  |

| NET BOOK VALUE

| At 30th June 2025 | 891,618 |  | - |  | 891,618 |  |

| At 30th June 2024 | 878,765 |  | 4,434 |  | 883,199 |  |

| The leasehold property was sold after the year end for £650,000 ($891,618), and it is the directors' opinion that the property be revalued to this amount at the balance sheet date.

| Cost or valuation at 30th June 2025 is represented by:

| Land and

| buildings

$ |

| Valuation in 2023 | (482,178 | ) |

| Valuation in 2024 | (225,940 | ) |

| Valuation in 2025 | 12,853 |  |

| Cost | 1,586,883 |  |

891,618 |  |

6. | STOCKS

2025 | 2024 |

$ | $ |

| Coffee | 5,135 |  | 1,155,848 |  |

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

2025 | 2024 |

$ | $ |

| Trade debtors | 4,438 |  | 121,967 |  |

| Other debtors | 19,890 |  | 93,116 |  |

24,328 |  | 215,083 |  |

KAMBA COFFEE LIMITED (REGISTERED NUMBER: 11204583)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30TH JUNE 2025

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

2025 | 2024 |

$ | $ |

| Bank loans and overdrafts | - |  | 742,478 |  |

| Trade creditors | 267 |  | 70,584 |  |

| Taxation and social security | 5,507 |  | 6,415 |  |

| Other creditors | 660,030 |  | 456,347 |  |

665,804 |  | 1,275,824 |  |

9. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

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

| value: | $ | $ |

| 1,961,539 | Ordinary | $1.30 | 2,550,000 |  | 2,550,000 |  |

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

| The Report of the Auditors was unqualified.

| The report contained a statement under the heading "Emphasis of matter - Basis of preparing the financial statements" drawing attention to the fact that the financial statements have been prepared on a break-up basis.

| Manesh Shah (Senior Statutory Auditor)

| for and on behalf of PSJ Alexander & Co

11. | RELATED PARTY DISCLOSURES

| The Company undertook the following transactions with its shareholders or companies controlled by its shareholders :

|  | 2025 |  | 2024 |  |

| $ |  | $ |  |

| Sales to related party |  | 362,711 |  | 3,152,581 |  |

| Purchases from related party |  | 124,383 |  | - |  |

| Bad Debts provision |  | - |  | (17,285 | ) |

| Rental income received from related party |  | 55,088 |  | 31,386 |  |

| Net amounts (due to)/receivable from related parties at the balance sheet date |  | - |  | (10,725 | ) |

| -

| The financial statements include an accrual provision of $607,892 (2024:$436,070) (including estimated Employers' National Insurance contribution of $26,936 (2024: $21,057) in respect to remuneration for directors' services to 30th June 2025. Insurance was covered under a policy in the name of a shareholder; a commercial decision was made between both parties not to recharge the share of the premium this year.

12. | POST BALANCE SHEET EVENTS

| Since 1st July 2025, no new business has been undertaken. The Company has made one final sale post year-end to fulfill obligations on open contracts. At the general meeting of the shareholders on 3 March 2025, it was resolved, by a majority of the shareholders, that the leasehold property be sold. The property was sold post year-end at auction to a shareholder of the Company.