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REGISTERED NUMBER: 02805748 (England and Wales)

Unaudited Financial Statements for the Year Ended 30 September 2025

for

Simcafe Limited

| Simcafe Limited (Registered number: 02805748) |

Contents of the Financial Statements

for the Year Ended 30 September 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 4 |

| Simcafe Limited |

Company Information

for the Year Ended 30 September 2025

| DIRECTORS: | Kaushik Shah

| Arun Shah

| REGISTERED OFFICE: | 15B Station Parade

| Cockfosters Road

| Barnet

| Hertfordshire

| EN4 0DL

| REGISTERED NUMBER: | 02805748 (England and Wales)

| ACCOUNTANTS: | Shah Dodhia & Co

| 173 Cleveland Street

| London

| W1T 6QR

| Simcafe Limited (Registered number: 02805748) |

Balance Sheet

30 September 2025

2025 | 2024 |

| Notes | £ | £ | £ | £

FIXED ASSETS

Investments | 4 | 358,380 |  | 541,440 |  |

Investment property | 5 | 590,000 |  | 590,000 |  |

948,380 |  | 1,131,440 |  |

CURRENT ASSETS

Stocks | 806,654 |  | 877,854 |  |

Debtors | 6 | 660,408 |  | 650,979 |  |

Cash at bank | 1,298,425 |  | 1,192,719 |  |

2,765,487 |  | 2,721,552 |  |

CREDITORS

Amounts falling due within one year | 7 | 638,785 |  | 617,933 |  |

NET CURRENT ASSETS | 2,126,702 |  | 2,103,619 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 3,075,082 |  | 3,235,059 |  |

PROVISIONS FOR LIABILITIES | 135,676 |  | 181,441 |  |

NET ASSETS | 2,939,406 |  | 3,053,618 |  |

CAPITAL AND RESERVES

Called up share capital | 10,000 |  | 10,000 |  |

Fair value reserve | 263,294 |  | 400,589 |  |

Retained earnings | 2,666,112 |  | 2,643,029 |  |

2,939,406 |  | 3,053,618 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a) | ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b) | preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

| Simcafe Limited (Registered number: 02805748) |

Balance Sheet - continued

30 September 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 14 March 2026 and were signed on its behalf by:

Arun Shah - Director

| Simcafe Limited (Registered number: 02805748) |

Notes to the Financial Statements

for the Year Ended 30 September 2025

1. | STATUTORY INFORMATION

| These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'

2. | ACCOUNTING POLICIES

| Basis of preparing the financial statements

| The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

| The financial statements are prepared in sterling, which is the functional currency of the entity.

| Turnover

| Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

| Investment property

| Investment properties are properties which are held either to earn rental income or for capital appreciation or for both. Investment properties are recognised initially at cost. Subsequent to initial recognition, investment properties are held at fair value. Any gains or losses arising from changes in the fair value are recognised in profit and loss in the year that they arise and no depreciation is provided in respect of investment properties.

| Investments

| Fixed asset investments are initially recorded at cost, and subsequently stated at cost less any accumulated impairment losses.

| Listed investments are measured at fair value with changes in fair value being recognised in profit or loss.

| Stocks

| Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

| 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.

| Simcafe Limited (Registered number: 02805748) |

Notes to the Financial Statements - continued

for the Year Ended 30 September 2025

2. | ACCOUNTING POLICIES - continued

| Foreign currencies

| Foreign currency transactions are initially recorded in the functional currency, by applying the spot exchange rate as at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are translated at the exchange rate ruling at the reporting date, with any gains or losses being taken to the profit and loss account.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 2 (2024 - 2 ) .

4. | FIXED ASSET INVESTMENTS

Other |

investments |

| £

| COST OR VALUATION

| At 1 October 2024 | 541,440 |  |

| Revaluations | (183,060 | ) |

| At 30 September 2025 | 358,380 |  |

| NET BOOK VALUE

| At 30 September 2025 | 358,380 |  |

| At 30 September 2024 | 541,440 |  |

| Cost or valuation at 30 September 2025 is represented by:

Other |

investments |

| £

| Valuation in 2025 | (183,060 | ) |

| Cost | 541,440 |  |

358,380 |  |

| Quoted Investments having a book value of £9,375 (2024 - £9,375) are listed on a recognised stock exchange and had a market value of £358,380 (2024 - £541,440) at the end of the year.

5. | INVESTMENT PROPERTY

Total |

| £

| FAIR VALUE

| At 1 October 2024

| and 30 September 2025 | 590,000 |  |

| NET BOOK VALUE

| At 30 September 2025 | 590,000 |  |

| At 30 September 2024 | 590,000 |  |

| The directors have considered the carrying value of the investment property and in their opinion there is no material difference between the carrying value and the market value.

| Simcafe Limited (Registered number: 02805748) |

Notes to the Financial Statements - continued

for the Year Ended 30 September 2025

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

2025 | 2024 |

| £ | £

| Trade debtors | 653,693 |  | 637,492 |  |

| VAT | 6,715 |  | 6,618 |  |

| Prepayments | - |  | 6,869 |  |

660,408 |  | 650,979 |  |

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

2025 | 2024 |

| £ | £

| Amounts owed to group undertakings | 482,841 |  | 485,230 |  |

| Amounts owed to related undertakings | 121,689 |  | 121,689 |  |

| Accrued expenses | 34,255 |  | 11,014 |  |

638,785 |  | 617,933 |  |

8. | RELATED PARTY DISCLOSURES

| The parent undertaking, Craigend Holdings Limited has advanced US $650,000 (2024: S$650,000) as an interest free, unsecured loan to Simcafe Ltd, repayable on demand. The amount of £482,841 (2024:£485,230) is classified under creditors due within one year.