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REGISTERED NUMBER: SC221587 (Scotland)

Unaudited Financial Statements for the Year Ended 31 July 2025

for

Oro Restaurant Ltd

| Oro Restaurant Ltd (Registered number: SC221587) |

Contents of the Financial Statements

for the Year Ended 31 July 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 4 |

| Oro Restaurant Ltd |

Company Information

for the Year Ended 31 July 2025

| DIRECTOR: | Dominic Crolla

| SECRETARY: | Genoveffa Crolla

| REGISTERED OFFICE: | 85 Kilmarnock Road

| Glasgow

| G41 3YR

| REGISTERED NUMBER: | SC221587 (Scotland)

| ACCOUNTANTS: | Stevenson & Kyles

| Chartered Accountants

| 25 Sandyford Place

| Glasgow

| G3 7NG

| Oro Restaurant Ltd (Registered number: SC221587) |

Balance Sheet

31 July 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 76,121 |  | - |  |

CURRENT ASSETS

Stock | 18,625 |  | 18,400 |  |

Debtors | 5 | 29,015 |  | 26,518 |  |

Cash at bank and in hand | 1,332,008 |  | 1,099,701 |  |

1,379,648 |  | 1,144,619 |  |

CREDITORS

Amounts falling due within one year | 6 | 1,453,827 |  | 1,126,139 |  |

NET CURRENT (LIABILITIES)/ASSETS | (74,179 | ) | 18,480 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 1,942 |  | 18,480 |  |

CAPITAL AND RESERVES

Called up share capital | 8 | 4 |  | 4 |  |

Retained earnings | 1,938 |  | 18,476 |  |

SHAREHOLDERS' FUNDS | 1,942 |  | 18,480 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 July 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

| Oro Restaurant Ltd (Registered number: SC221587) |

Balance Sheet - continued

31 July 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 3 March 2026 and were signed by:

Dominic Crolla - Director

| Oro Restaurant Ltd (Registered number: SC221587) |

Notes to the Financial Statements

for the Year Ended 31 July 2025

1. | STATUTORY INFORMATION

| Oro Restaurant Ltd is a private company, limited by shares , registered in Scotland. 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.

| Turnover

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

| Tangible fixed assets

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

| Motor vehicles | - | 6% on reducing balance

| Stocks

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

| Financial instruments

| Basic financial instruments, including debtors and creditors with no stated interest rate and receivable or payable within one year, are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in administrative expenses.

| 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.

| 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.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 53 (2024 - 53 ) .

| Oro Restaurant Ltd (Registered number: SC221587) |

Notes to the Financial Statements - continued

for the Year Ended 31 July 2025

4. | TANGIBLE FIXED ASSETS

| Motor

| vehicles

£ |

| COST

| Additions | 79,141 |  |

| At 31 July 2025 | 79,141 |  |

| DEPRECIATION

| Charge for year | 3,020 |  |

| At 31 July 2025 | 3,020 |  |

| NET BOOK VALUE

| At 31 July 2025 | 76,121 |  |

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

2025 | 2024 |

£ | £ |

| Trade debtors | 18,323 |  | 15,718 |  |

| Other debtors | 10,692 |  | 10,800 |  |

29,015 |  | 26,518 |  |

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

2025 | 2024 |

£ | £ |

| Trade creditors | 89,446 |  | 88,406 |  |

| Taxation and social security | 221,211 |  | 149,171 |  |

| Other creditors | 1,143,170 |  | 888,562 |  |

1,453,827 |  | 1,126,139 |  |

7. | SECURED DEBTS

| There exists in respect of group borrowings a Cross Corporate Guarantee and a Bond and Floating Charge over the assets of the company.

| Oro Restaurant Ltd (Registered number: SC221587) |

Notes to the Financial Statements - continued

for the Year Ended 31 July 2025

8. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

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

| value: | £ | £ |

| 2 | Ordinary | £1 | 2 |  | 2 |  |

| 1 | A | £1 | 1 |  | 1 |  |

| 1 | B | £1 | 1 |  | 1 |  |

4 |  | 4 |  |

9. | RELATED PARTY DISCLOSURES

| Crolpia Limited

| Parent undertaking

| The company has the use of fittings and equipment belonging to the parent company at nil cost. During the year it paid rentals of £47,500 (2024 - £47,500) to the parent company in respect of the premises from which it trades. It also incurred a management charge of £309685 (2024 - £342,350) from the parent company.

10. | ULTIMATE / PARENT CONTROLLING PARTY

| The company is the wholly owned subsidiary of Crolpia Limited, a company registered in Scotland. Crolpia Limited is under the control of Dominic Crolla.