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REGISTERED NUMBER: 13246272 (England and Wales)

Financial Statements for the Year Ended 31 December 2025

for

CJZ ZELINKA UK Ltd

CJZ ZELINKA UK Ltd (Registered number: 13246272)

Contents of the Financial Statements

for the Year Ended 31 December 2025

Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 3 |

CJZ ZELINKA UK Ltd

Company Information

for the Year Ended 31 December 2025

| DIRECTOR: | J Zelinka

| REGISTERED OFFICE: | 111 Piccadilly Piccadilly

| Manchester

| M1 2HY

| REGISTERED NUMBER: | 13246272 (England and Wales)

| AUDITORS: | Harts Limited

| Chartered Accountants & Statutory Auditors

| Westminster House

| 10 Westminster Road

| Macclesfield

| Cheshire

| SK10 1BX

CJZ ZELINKA UK Ltd (Registered number: 13246272)

Balance Sheet

31 December 2025

| 31.12.25 |  | 31.12.24

| Notes | £ | £ |

CURRENT ASSETS

Debtors | 4 | 52,510 |  | 57,456 |  |

Cash at bank and in hand | 108,646 |  | 84,529 |  |

161,156 |  | 141,985 |  |

CREDITORS

Amounts falling due within one year | 5 | 46,609 |  | 53,152 |  |

NET CURRENT ASSETS | 114,547 |  | 88,833 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 114,547 |  | 88,833 |  |

CAPITAL AND RESERVES

Called up share capital | 1 |  | 1 |  |

Retained earnings | 114,546 |  | 88,832 |  |

SHAREHOLDERS' FUNDS | 114,547 |  | 88,833 |  |

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 director and authorised for issue on 30 March 2026 and were signed by:

J Zelinka - Director

CJZ ZELINKA UK Ltd (Registered number: 13246272)

Notes to the Financial Statements

for the Year Ended 31 December 2025

1. | STATUTORY INFORMATION

| CJZ ZELINKA UK Ltd 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. The financial statements have been prepared under the historical cost convention.

| The financial statements are prepared in sterling which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.

| The comparative figures are not entirely comparable due to the previous period being shortened.

| Turnover

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

| Financial instruments

| A financial asset or a financial liability is recognised only when the company becomes a party to the contractual provisions of the instrument.

| Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Such assets are subsequently carried at amortised cost using the effective interest method.

| At the end of each reporting period financial assets measured at amortised cost are assessed for objective evidence of impairment. If an asset is impaired the impairment loss is the difference between the carrying amount and the present value of the estimated cash flows discounted at the asset's original effective interest rate. The impairment loss is recognised in profit or loss.If there is a decrease in the impairment loss arising from an event occurring after the impairment was recognised, the impairment is reversed. The reversal is such that the current carrying amount does not exceed what the carrying amount would have been had the impairment not previously been recognised. The impairment reversal is recognised in profit or loss.

| Other financial instruments, including derivatives, are initially recognised at fair value, unless payment for an asset is deferred beyond normal business terms or financed at a rate of interest that is not a market rate, in which case the asset is measured at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.

| Other financial assets, including investments in equity instruments which are not subsidiaries, associates, or joint ventures, are initially measured at fair value, which is normally the transaction price. Such assets are subsequently carried at fair value and the changes in fair value are recognised in profit or loss, except that investments in equity instruments that are not publicly traded and whose fair values cannot be measured reliably are measured at cost less impairment.

| Financial assets are derecognised when (a) the contractual rights to the cash flows from the asset expire or are settled; or (b) substantially all the risks and rewards of the ownership of the asset are transferred to another party; or (c) despite having retained some significant risks and rewards of ownership, control of the asset has been transferred to another party who has the practical ability to unilaterally sell the asset to an unrelated third party without imposing additional restrictions.

| 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.

CJZ ZELINKA UK Ltd (Registered number: 13246272)

Notes to the Financial Statements - continued

for the Year Ended 31 December 2025

2. | ACCOUNTING POLICIES - continued

| 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.

| Foreign currencies

| Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

| Hire purchase and leasing commitments

| Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

3. | EMPLOYEES AND DIRECTORS

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

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

| 31.12.25 |  | 31.12.24

£ | £ |

| Trade debtors | 28,981 |  | 22,162 |  |

| Amounts owed by group undertakings | 739 |  | 12,294 |  |

| Other debtors | 22,790 |  | 23,000 |  |

52,510 |  | 57,456 |  |

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

| 31.12.25 |  | 31.12.24

£ | £ |

| Trade creditors | 1,702 |  | 2,250 |  |

| Taxation and social security | 35,190 |  | 29,253 |  |

| Other creditors | 9,717 |  | 21,649 |  |

46,609 |  | 53,152 |  |

6. | LEASING AGREEMENTS

| Minimum lease payments under non-cancellable operating leases fall due as follows:

| 31.12.25 |  | 31.12.24

£ | £ |

| Within one year | 590 |  | 590 |  |

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

| The Report of the Auditors was unqualified.

| Melissa Bowers FCCA (Senior Statutory Auditor)

| for and on behalf of Harts Limited

8. | RELATED PARTY DISCLOSURES

| During the year the company traded with its immediate parent company. At the balance sheet date £739 (2024: £12,294) was owed by the parent company.

CJZ ZELINKA UK Ltd (Registered number: 13246272)

Notes to the Financial Statements - continued

for the Year Ended 31 December 2025

9. | ULTIMATE CONTROLLING PARTY

| The immediate parent company is Celni jednatelstvi Zelinka s.r.o.

| The ultimate parent company and controlling party is Tuffieh Funds SICAV plc, Tuffieh Topaz Fund.