IRIS Accounts Production v26.1.0.640 05821475 Board of Directors 1.6.24 29.5.25 29.5.25 Medium entities true false true true false false true false These accounts have been prepared in accordance with the provisions applicable to companies subject to the medium-sized companies regime. Ordinary 1.00000 iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh 05821475 2024-05-31 05821475 2025-05-29 05821475 2024-06-01 2025-05-29 05821475 2023-05-31 05821475 2023-06-01 2024-05-31 05821475 2024-05-31 05821475 ns15:EnglandWales 2024-06-01 2025-05-29 05821475 ns14:PoundSterling 2024-06-01 2025-05-29 05821475 ns10:Director1 2024-06-01 2025-05-29 05821475 ns10:PrivateLimitedCompanyLtd 2024-06-01 2025-05-29 05821475 ns10:MediumEntities 2024-06-01 2025-05-29 05821475 ns10:Audited 2024-06-01 2025-05-29 05821475 ns10:Medium-sizedCompaniesRegimeForDirectorsReport 2024-06-01 2025-05-29 05821475 ns10:Medium-sizedCompaniesRegimeForAccounts 2024-06-01 2025-05-29 05821475 ns10:FullAccounts 2024-06-01 2025-05-29 05821475 ns10:OrdinaryShareClass1 2024-06-01 2025-05-29 05821475 ns10:Director2 2024-06-01 2025-05-29 05821475 ns10:CompanySecretary1 2024-06-01 2025-05-29 05821475 ns10:RegisteredOffice 2024-06-01 2025-05-29 05821475 ns5:CurrentFinancialInstruments 2025-05-29 05821475 ns5:CurrentFinancialInstruments 2024-05-31 05821475 ns5:Non-currentFinancialInstruments 2025-05-29 05821475 ns5:Non-currentFinancialInstruments 2024-05-31 05821475 ns5:ShareCapital 2025-05-29 05821475 ns5:ShareCapital 2024-05-31 05821475 ns5:RetainedEarningsAccumulatedLosses 2025-05-29 05821475 ns5:RetainedEarningsAccumulatedLosses 2024-05-31 05821475 ns5:ShareCapital 2023-05-31 05821475 ns5:RetainedEarningsAccumulatedLosses 2023-05-31 05821475 ns5:RetainedEarningsAccumulatedLosses 2023-06-01 2024-05-31 05821475 ns5:RetainedEarningsAccumulatedLosses 2024-06-01 2025-05-29 05821475 ns5:ReportableOperatingSegment1 2024-06-01 2025-05-29 05821475 ns5:ReportableOperatingSegment1 2023-06-01 2024-05-31 05821475 ns5:TotalReportableOperatingSegmentsIncludingAnyUnallocatedAmount 2024-06-01 2025-05-29 05821475 ns5:TotalReportableOperatingSegmentsIncludingAnyUnallocatedAmount 2023-06-01 2024-05-31 05821475 ns15:UnitedKingdom 2024-06-01 2025-05-29 05821475 ns15:UnitedKingdom 2023-06-01 2024-05-31 05821475 ns5:TotalGeographicSegmentsIncludingAnyUnallocatedAmount 2024-06-01 2025-05-29 05821475 ns5:TotalGeographicSegmentsIncludingAnyUnallocatedAmount 2023-06-01 2024-05-31 05821475 ns5:OwnedAssets 2024-06-01 2025-05-29 05821475 ns5:OwnedAssets 2023-06-01 2024-05-31 05821475 ns5:LeasedAssets 2024-06-01 2025-05-29 05821475 ns5:LeasedAssets 2023-06-01 2024-05-31 05821475 1 2024-06-01 2025-05-29 05821475 1 2023-06-01 2024-05-31 05821475 ns10:OrdinaryShareClass1 2023-06-01 2024-05-31 05821475 ns5:ShortLeaseholdAssets ns5:LandBuildings 2024-05-31 05821475 ns5:PlantMachinery 2024-05-31 05821475 ns5:MotorVehicles 2024-05-31 05821475 ns5:ShortLeaseholdAssets ns5:LandBuildings 2024-06-01 2025-05-29 05821475 ns5:PlantMachinery 2024-06-01 2025-05-29 05821475 ns5:MotorVehicles 2024-06-01 2025-05-29 05821475 ns5:ShortLeaseholdAssets ns5:LandBuildings 2025-05-29 05821475 ns5:PlantMachinery 2025-05-29 05821475 ns5:MotorVehicles 2025-05-29 05821475 ns5:ShortLeaseholdAssets ns5:LandBuildings 2024-05-31 05821475 ns5:PlantMachinery 2024-05-31 05821475 ns5:MotorVehicles 2024-05-31 05821475 ns5:LeasedAssetsHeldAsLessee 2024-06-01 2025-05-29 05821475 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2025-05-29 05821475 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2024-05-31 05821475 ns5:CurrentFinancialInstruments 2024-06-01 2025-05-29 05821475 ns5:Non-currentFinancialInstruments ns5:BetweenTwoFiveYears 2025-05-29 05821475 ns5:Non-currentFinancialInstruments ns5:BetweenTwoFiveYears 2024-05-31 05821475 ns5:WithinOneYear ns5:CurrentFinancialInstruments ns5:HirePurchaseContracts 2025-05-29 05821475 ns5:WithinOneYear ns5:CurrentFinancialInstruments ns5:HirePurchaseContracts 2024-05-31 05821475 ns5:HirePurchaseContracts ns5:BetweenOneFiveYears 2025-05-29 05821475 ns5:HirePurchaseContracts ns5:BetweenOneFiveYears 2024-05-31 05821475 ns5:HirePurchaseContracts 2025-05-29 05821475 ns5:HirePurchaseContracts 2024-05-31 05821475 ns5:Secured 2025-05-29 05821475 ns5:Secured 2024-05-31 05821475 ns5:DeferredTaxation 2024-05-31 05821475 ns5:DeferredTaxation 2024-06-01 2025-05-29 05821475 ns5:DeferredTaxation 2025-05-29 05821475 ns10:OrdinaryShareClass1 2025-05-29 05821475 ns5:RetainedEarningsAccumulatedLosses 2024-05-31 05821475 1 2024-06-01 2025-05-29

REGISTERED NUMBER: 05821475 (England and Wales)

| STRATEGIC REPORT, REPORT OF THE DIRECTORS AND |

| FINANCIAL STATEMENTS |

| FOR THE PERIOD 1 JUNE 2024 TO 29 MAY 2025 |

| FOR |

| ANATOLIAN FOODS LTD |

| ANATOLIAN FOODS LTD (REGISTERED NUMBER: 05821475) |

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE PERIOD 1 JUNE 2024 TO 29 MAY 2025

Page |

| Company Information | 1 |

| Strategic Report | 2 |

| Report of the Directors | 4 |

| Report of the Independent Auditor | 5 |

| Income Statement | 8 |

| Other Comprehensive Income | 9 |

| Statement of Financial Position | 10 |

| Statement of Changes in Equity | 11 |

| Statement of Cash Flows | 12 |

| Notes to the Statement of Cash Flows | 13 |

| Notes to the Financial Statements | 15 |

| ANATOLIAN FOODS LTD |

COMPANY INFORMATION

FOR THE PERIOD 1 JUNE 2024 TO 29 MAY 2025

| DIRECTORS: | Mr Y Donmez

| Mr M Gec

| SECRETARY: | Mr M Gec

| REGISTERED OFFICE: | 1 Kings Avenue

| Winchmore Hill

| London

| N21 3NA

| REGISTERED NUMBER: | 05821475 (England and Wales)

| SENIOR STATUTORY AUDITOR: | M Georghiades

| AUDITOR: | M Georghiades

| ( Senior Statutory Auditor )

| M Georghiades and Associates

| 130A Drakes Lane Potters Bar

| Hertfordshire

| EN6 1AF

| ANATOLIAN FOODS LTD (REGISTERED NUMBER: 05821475) |

STRATEGIC REPORT

FOR THE PERIOD 1 JUNE 2024 TO 29 MAY 2025

The directors present their strategic report for the period 1 June 2024 to 29 May 2025.

REVIEW OF BUSINESS

Business Performance and Position

Anatolian Foods Ltd operates as a wholesaler and distributor of food and beverages, committed to providing a wide range of quality food products efficiently and reliably to our clients. For the fiscal year ending 31 May 2025, the company demonstrated substantial growth in both revenue and profitability, reflecting our dedication to operational excellence and market expansion.

-Revenue: The company achieved a revenue of £18,201,134 up from £17,201,388 in 2024, marking a significant year-over-year increase of 5.81%.

-Gross Profit: Gross profit increased by 9.97%, from £2,555,844 in 2024 to £2,810,727 in 2025, supported by higher sales and impr oved cost efficiency in raw material sourcing and production. This growth reflects our continued focus on margin improve ment and sustainable expansion within the food industry.

-Operating Profit: Operating profit increased from £408,822 in 2024 to £551,016 in 2025 reflecting the realized benefits of prior strategic investments in staffing and infrastructure, alongside improved operational efficiencies.

-Net Profit: The net profit for the year is £382,467 while the profit for 2024 was £340,288. This decrease is due to investments in operations and infrastructure to strengthen long-term profitability.

Strategic Overview

Our strategy is to continue expanding our market reach, optimizing our operations, and investing in technology to support growth. Key performance indicators (KPIs) include revenue growth, profit margins, liquidity ratios, and operational efficiency metrics.

- Revenue Growth: Achieved 5.81% increase in revenue year-over-year.

- Profit Margins: Increased due to continued focus on margin improvement and sustainable expansion.

- Liquidity: Current ratio increased to 1.59 from 1.33, reflecting a strengthened liquidity position and more efficient management of working capital cycles.

- Operational Efficiency: Increased due to realized benefits of prior strategic investments in staffing and infrastructure.

External and Internal Trends

- External: The food and beverage distribution market continues to grow, driven by increasing demand for diverse food products. R egulatory changes and macroeconomic factors such as inflation and supply chain disruptions remain key considerati ons.

- Internal: Investments in motor vehicles and plant machinery (£134,821) highlight our focus on enhancing operational capacity. O ur employee base has remained stable, with a focus on training and development to improve productivity.

PRINCIPAL RISKS AND UNCERTAINTIES

- Market Risk: Exposure to market fluctuations in food prices and demand can impact profitability. To mitigate this, we diversify our product range and maintain strong relationships with suppliers.

- Operational Risk: Risks related to supply chain disruptions and operational inefficiencies are mitigated through robust supply chain management and continuous process improvements.

- Financial Risk: The risk of liquidity constraints is managed through effective cash flow management and maintaining adequate credit f acilities.

- Regulatory Risk: Compliance with food safety and other regulations is ensured through regular audits and adherence to best p ractices.

| ANATOLIAN FOODS LTD (REGISTERED NUMBER: 05821475) |

STRATEGIC REPORT

FOR THE PERIOD 1 JUNE 2024 TO 29 MAY 2025

OTHER MATTERS

Long-term Decision Making and Business Relationships

Our long-term strategy includes expanding into new markets, enhancing our product offerings, and investing in technology. We foster strong relationships with our employees, customers, and suppliers to ensure sustainable growth. Our commitment to maintaining a high business reputation is reflected in our operational practices and customer service.

Employee and Environmental Considerations

While specific environmental and employee-related disclosures are not mandatory for medium-sized entities, Anatolian Foods Ltd values sustainability and employee welfare. We continuously seek ways to reduce our environmental footprint and support our employees through training and development programs.

Future Developments

Looking ahead, Anatolian Foods Ltd plans to further enhance its market position by exploring new market opportunities, investing in advanced technologies, and continuing to improve operational efficiency. We are committed to adapting to changing market conditions and regulatory environments to ensure long-term success.

ON BEHALF OF THE BOARD:

Mr Y Donmez - Director

19 June 2026

| ANATOLIAN FOODS LTD (REGISTERED NUMBER: 05821475) |

REPORT OF THE DIRECTORS

FOR THE PERIOD 1 JUNE 2024 TO 29 MAY 2025

The directors present their report with the financial statements of the company for the period 1 June 2024 to 29 May 2025.

PRINCIPAL ACTIVITY

The principal activity of the company in the period under review was that of wholesalers and distributors of food and beverages.

DIVIDENDS

No interim dividend was paid during the period. The directors recommend a final dividend of 26.5 per share.

The total distribution of dividends for the period ended 29 May 2025 will be £ 265,000 .

EVENTS SINCE THE END OF THE PERIOD

Information relating to events since the end of the period is given in the notes to the financial statements.

DIRECTORS

The directors shown below have held office during the whole of the period from 1 June 2024 to the date of this report.

Mr Y Donmez

Mr M Gec

STATEMENT OF DIRECTORS' RESPONSIBILITIES

The directors are responsible for preparing the Strategic Report, the Report of the Directors and the financial statements in accordance with applicable law and regulations.

Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period. In preparing these financial statements, the directors are required to:

- | select suitable accounting policies and then apply them consistently;

- | make judgements and accounting estimates that are reasonable and prudent;

- | prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.

The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the company's transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

STATEMENT AS TO DISCLOSURE OF INFORMATION TO AUDITORS

So far as the directors are aware, there is no relevant audit information (as defined by Section 418 of the Companies Act 2006) of which the company's auditor is unaware, and each director has taken all the steps that he ought to have taken as a director in order to make himself aware of any relevant audit information and to establish that the company's auditor is aware of that information.

AUDITOR

The auditor, M Georghiades, will be proposed for re-appointment at the forthcoming Annual General Meeting.

ON BEHALF OF THE BOARD:

Mr Y Donmez - Director

19 June 2026

REPORT OF THE INDEPENDENT AUDITOR TO THE MEMBERS OF

ANATOLIAN FOODS LTD

Opinion

I have audited the financial statements of Anatolian Foods Ltd (the 'company') for the period ended 29 May 2025 which comprise the Income Statement, Other Comprehensive Income, Statement of Financial Position, Statement of Changes in Equity, Statement of Cash Flows and Notes to the Statement of Cash Flows, Notes to the Financial Statements, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' (United Kingdom Generally Accepted Accounting Practice).

In my opinion the financial statements:

- | give a true and fair view of the state of the company's affairs as at 29 May 2025 and of its profit for the period then ended;

- | have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and

- | have been prepared in accordance with the requirements of the Companies Act 2006.

Basis for opinion

I conducted my audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. My responsibilities under those standards are further described in the Auditor responsibilities for the audit of the financial statements section of my report. I am independent of the company in accordance with the ethical requirements that are relevant to my audit of the financial statements in the UK, including the FRC's Ethical Standard, and I have fulfilled my other ethical responsibilities in accordance with these requirements. I believe that the audit evidence I have obtained is sufficient and appropriate to provide a basis for my opinion.

Conclusions relating to going concern

In auditing the financial statements, I have concluded that the directors' use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

Based on the work I have performed, I have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the company's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.

My responsibilities and the responsibilities of the directors with respect to going concern are described in the relevant sections of this report.

Other information

The directors are responsible for the other information. The other information comprises the information in the Strategic Report and the Report of the Directors, but does not include the financial statements and my Report of the Auditor thereon.

My opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in my report, I do not express any form of assurance conclusion thereon.

In connection with my audit of the financial statements, my responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or my knowledge obtained in the audit or otherwise appears to be materially misstated. If I identify such material inconsistencies or apparent material misstatements, I am required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work I have performed, I conclude that there is a material misstatement of this other information, I am required to report that fact. I have nothing to report in this regard.

Opinions on other matters prescribed by the Companies Act 2006

In my opinion, based on the work undertaken in the course of the audit:

- | the information given in the Strategic Report and the Report of the Directors for the financial year for which the financial statements are prepared is consistent with the financial statements; and

- | the Strategic Report and the Report of the Directors have been prepared in accordance with applicable legal requirements.

Matters on which I am required to report by exception

In the light of the knowledge and understanding of the company and its environment obtained in the course of the audit, I have not identified material misstatements in the Strategic Report or the Report of the Directors.

I have nothing to report in respect of the following matters where the Companies Act 2006 requires me to report to you if, in my opinion:

- | adequate accounting records have not been kept, or returns adequate for my audit have not been received from branches not visited by me; or

- | the financial statements are not in agreement with the accounting records and returns; or

- | certain disclosures of directors' remuneration specified by law are not made; or

- | I have not received all the information and explanations I require for my audit.

REPORT OF THE INDEPENDENT AUDITOR TO THE MEMBERS OF

ANATOLIAN FOODS LTD

Responsibilities of directors

As explained more fully in the Statement of Directors' Responsibilities set out on page four, the directors are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the directors determine necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.

In preparing the financial statements, the directors are responsible for assessing the company's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the directors either intend to liquidate the company or to cease operations, or have no realistic alternative but to do so.

Auditor's responsibilities for the audit of the financial statements

My objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue a Report of the Auditor that includes my opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

The extent to which my procedures are capable of detecting irregularities, including fraud is detailed below:

Our approach to identifying and assessing the risks of material misstatement in respect of irregularities, including fraud and non-compliance with laws and regulations, was as follows:

- the engagement partner ensured that the engagement team collectively had the appropriate competence, capabilities and skills to identify or recognize non-compliance with applicable laws and regulations;

- we identified the laws and regulations applicable to the company through discussions with directors and other

management, and from our commercial knowledge and experience of the industry;

- we assessed the extent of compliance with the laws and regulations identified above through making enquiries of

management and inspecting legal correspondence; and identified laws and regulations were communicated within the audit team regularly and the team remained alert to instances of non-compliance throughout the audit.

We assessed the susceptibility of the company's financial statements to material misstatement, including obtaining an understanding of how fraud might occur, by:

- making enquiries of management as to where they considered there was susceptibility to fraud, their knowledge of

actual, suspected and alleged fraud; and

- considering the internal controls in place to mitigate risks of fraud and non-compliance with laws and regulations.

To address the risk of fraud through management bias and override of controls, we:

- performed analytical procedures to identify any unusual or unexpected relationships;

- tested journal entries to identify unusual transactions;

- assessed whether judgements and assumptions made in determining the accounting estimates were indicative of

potential bias; and

- investigated the rationale behind significant or unusual transactions.

In response to the risk of irregularities and non-compliance with laws and regulations, we designed procedures which included, but were not limited to:

- agreeing financial statement disclosures to underlying supporting documentation;

- reading the minutes of meetings of those charged with governance;

- enquiring of management as to actual and potential litigation and claims; and

- reviewing correspondence with HMRC, relevant regulators, and the company's legal advisors.

There are inherent limitations in our audit procedure described above. The more removed that laws and regulations are from financial transactions, the less likely it is that we would become aware of non-compliance. Auditing standards also limit the audit procedures required to identify non-compliance with law and regulations to enquiry of the directors and other management and the inspection of regulatory and legal correspondence, if any. Material misstatements that arise due to fraud can be harder to detect than those that arise from error as they may involve deliberate concealment or collusion.

A further description of my responsibilities for the audit of the financial statements is located on the Financial Reporting Council's website at www.frc.org.uk/auditorsresponsibilities. This description forms part of my Report of the Auditor.

REPORT OF THE INDEPENDENT AUDITOR TO THE MEMBERS OF

ANATOLIAN FOODS LTD

Use of my report

This report is made solely to the company's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. My audit work has been undertaken so that I might state to the company's members those matters I am required to state to them in a Report of the Auditor and for no other purpose. To the fullest extent permitted by law, I do not accept or assume responsibility to anyone other than the company and the company's members as a body, for my audit work, for this report, or for the opinions I have formed.

M Georghiades

( Senior Statutory Auditor )

M Georghiades and Associates

130A Drakes Lane Potters Bar

Hertfordshire

EN6 1AF

19 June 2026

| ANATOLIAN FOODS LTD (REGISTERED NUMBER: 05821475) |

INCOME STATEMENT

FOR THE PERIOD 1 JUNE 2024 TO 29 MAY 2025

| Period |

| 1.6.24 |

| to |  | Year Ended

| 29.5.25 |  | 31.5.24

| Notes | £ | £ |

REVENUE | 3 | 18,201,134 |  | 17,201,388 |  |

Cost of sales | 15,390,407 |  | 14,645,544 |  |

GROSS PROFIT | 2,810,727 |  | 2,555,844 |  |

Administrative expenses | 2,259,711 |  | 2,183,109 |  |

551,016 |  | 372,735 |  |

Other operating income | - |  | 36,087 |  |

OPERATING PROFIT | 5 | 551,016 |  | 408,822 |  |

Interest receivable and similar income | 18,661 |  | 101,748 |  |

569,677 |  | 510,570 |  |

Interest payable and similar expenses | 7 | 44,679 |  | 68,250 |  |

PROFIT BEFORE TAXATION | 524,998 |  | 442,320 |  |

Tax on profit | 8 | 142,531 |  | 102,032 |  |

PROFIT FOR THE FINANCIAL PERIOD | 382,467 |  | 340,288 |  |

| ANATOLIAN FOODS LTD (REGISTERED NUMBER: 05821475) |

OTHER COMPREHENSIVE INCOME

FOR THE PERIOD 1 JUNE 2024 TO 29 MAY 2025

| Period |

| 1.6.24 |

| to |  | Year Ended

| 29.5.25 |  | 31.5.24

| Notes | £ | £ |

PROFIT FOR THE PERIOD | 382,467 |  | 340,288 |  |

OTHER COMPREHENSIVE INCOME | - |  | - |  |

TOTAL COMPREHENSIVE INCOME FOR THE PERIOD | 382,467 |  | 340,288 |  |

| ANATOLIAN FOODS LTD (REGISTERED NUMBER: 05821475) |

STATEMENT OF FINANCIAL POSITION

29 MAY 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Property, plant and equipment | 10 | 732,601 |  | 813,822 |  |

CURRENT ASSETS

Inventories | 11 | 796,290 |  | 736,885 |  |

Debtors | 12 | 4,061,699 |  | 3,865,808 |  |

Cash at bank and in hand | 791,978 |  | 2,737,350 |  |

5,649,967 |  | 7,340,043 |  |

CREDITORS

Amounts falling due within one year | 13 | 3,658,692 |  | 5,502,435 |  |

NET CURRENT ASSETS | 1,991,275 |  | 1,837,608 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 2,723,876 |  | 2,651,430 |  |

CREDITORS

Amounts falling due after more than one year | 14 | (261,289 | ) | (276,592 | ) |

PROVISIONS FOR LIABILITIES | 18 | (132,534 | ) | (162,252 | ) |

NET ASSETS | 2,330,053 |  | 2,212,586 |  |

CAPITAL AND RESERVES

Called up share capital | 19 | 10,000 |  | 10,000 |  |

Retained earnings | 20 | 2,320,053 |  | 2,202,586 |  |

SHAREHOLDERS' FUNDS | 2,330,053 |  | 2,212,586 |  |

The financial statements were approved by the Board of Directors and authorised for issue on 19 June 2026 and were signed on its behalf by:

Mr Y Donmez - Director

| ANATOLIAN FOODS LTD (REGISTERED NUMBER: 05821475) |

STATEMENT OF CHANGES IN EQUITY

FOR THE PERIOD 1 JUNE 2024 TO 29 MAY 2025

| Called up |

| share |  | Retained |  | Total

| capital |  | earnings |  | equity

£ | £ | £ |

Balance at 1 June 2023 | 10,000 |  | 2,151,298 |  | 2,161,298 |  |

Changes in equity

Dividends | - |  | (289,000 | ) | (289,000 | ) |

Total comprehensive income | - |  | 340,288 |  | 340,288 |  |

Balance at 31 May 2024 | 10,000 |  | 2,202,586 |  | 2,212,586 |  |

Changes in equity

Dividends | - |  | (265,000 | ) | (265,000 | ) |

Total comprehensive income | - |  | 382,467 |  | 382,467 |  |

Balance at 29 May 2025 | 10,000 |  | 2,320,053 |  | 2,330,053 |  |

| ANATOLIAN FOODS LTD (REGISTERED NUMBER: 05821475) |

STATEMENT OF CASH FLOWS

FOR THE PERIOD 1 JUNE 2024 TO 29 MAY 2025

| Period |

| 1.6.24 |

| to |  | Year Ended

| 29.5.25 |  | 31.5.24

| Notes | £ | £ |

Cash flows from operating activities

Cash generated from operations | 1 | (1,201,520 | ) | 2,321,766 |  |

Interest paid | (44,679 | ) | (68,250 | ) |

Tax paid | (42,876 | ) | 10,615 |  |

Net cash from operating activities | (1,289,075 | ) | 2,264,131 |  |

Cash flows from investing activities

Purchase of tangible fixed assets | (134,821 | ) | (246,874 | ) |

Sale of tangible fixed assets | 19,996 |  | 40,744 |  |

Interest received | 18,661 |  | 101,748 |  |

Net cash from investing activities | (96,164 | ) | (104,382 | ) |

Cash flows from financing activities

New loans in year | - |  | 275,378 |  |

Loan repayments in year | - |  | (29,785 | ) |

Capital repayments in year | 36,735 |  | 56,105 |  |

Amount withdrawn by directors | - |  | (58,218 | ) |

Equity dividends paid | (265,000 | ) | (289,000 | ) |

Net cash from financing activities | (228,265 | ) | (45,520 | ) |

(Decrease)/increase in cash and cash equivalents | (1,613,504 | ) | 2,114,229 |  |

Cash and cash equivalents at beginning of period | 2 | 2,405,482 |  | 291,253 |  |

Cash and cash equivalents at end of period | 2 | 791,978 |  | 2,405,482 |  |

| ANATOLIAN FOODS LTD (REGISTERED NUMBER: 05821475) |

NOTES TO THE STATEMENT OF CASH FLOWS

FOR THE PERIOD 1 JUNE 2024 TO 29 MAY 2025

1. | RECONCILIATION OF PROFIT BEFORE TAXATION TO CASH GENERATED FROM OPERATIONS

| Period |

| 1.6.24 |

| to | Year Ended

| 29.5.25 |  | 31.5.24

£ | £ |

| Profit before taxation | 524,998 |  | 442,320 |  |

| Depreciation charges | 162,764 |  | 157,295 |  |

| Loss on disposal of fixed assets | 33,282 |  | 166,328 |  |

| Interco Debtors | (659,311 | ) | (324,627 | ) |

| Interco Creditors | (2,251,294 | ) | 2,779,177 |  |

| Finance costs | 44,679 |  | 68,250 |  |

| Finance income | (18,661 | ) | (101,748 | ) |

(2,163,543 | ) | 3,186,995 |  |

| Increase in inventories | (59,405 | ) | (194,185 | ) |

| Decrease/(increase) in trade and other debtors | 463,420 |  | (300,722 | ) |

| Increase/(decrease) in trade and other creditors | 558,008 |  | (370,322 | ) |

| Cash generated from operations | (1,201,520 | ) | 2,321,766 |  |

2. | CASH AND CASH EQUIVALENTS

| The amounts disclosed on the Statement of Cash Flows in respect of cash and cash equivalents are in respect of these Statement of Financial Position amounts:

| Period ended 29 May 2025

| 29.5.25 |  | 1.6.24

£ | £ |

| Cash and cash equivalents | 791,978 |  | 2,737,350 |  |

| Bank overdrafts | - |  | (331,868 | ) |

791,978 |  | 2,405,482 |  |

| Year ended 31 May 2024

| 31.5.24 |  | 1.6.23

£ | £ |

| Cash and cash equivalents | 2,737,350 |  | 358,587 |  |

| Bank overdrafts | (331,868 | ) | (67,334 | ) |

2,405,482 |  | 291,253 |  |

| ANATOLIAN FOODS LTD (REGISTERED NUMBER: 05821475) |

NOTES TO THE STATEMENT OF CASH FLOWS

FOR THE PERIOD 1 JUNE 2024 TO 29 MAY 2025

3. | ANALYSIS OF CHANGES IN NET FUNDS/(DEBT)

| At 1.6.24 | Cash flow | At 29.5.25

£ | £ | £ |

| Net cash |

| Cash at bank and in hand | 2,737,350 |  | (1,945,372 | ) | 791,978 |  |

| Bank overdrafts | (331,868 | ) | 331,868 |  | - |  |

2,405,482 |  | (1,613,504 | ) | 791,978 |  |

| Debt

| Finance leases | (341,857 | ) | (36,735 | ) | (378,592 | ) |

| Debts falling due within 1 year | (501,377 | ) | (279,606 | ) | (780,983 | ) |

| Debts falling due after 1 year | (20,870 | ) | 13,181 |  | (7,689 | ) |

(864,104 | ) | (303,160 | ) | (1,167,264 | ) |

| Total | 1,541,378 |  | (1,916,664 | ) | (375,286 | ) |

| ANATOLIAN FOODS LTD (REGISTERED NUMBER: 05821475) |

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD 1 JUNE 2024 TO 29 MAY 2025

1. | STATUTORY INFORMATION

| Anatolian Foods 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.

| The presentation currency of the financial statements is the Pound Sterling (£).

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" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

| Significant judgements and estimates

| In the application of the company's accounting policies, the director is required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are relevant. Actual results may differ from these estimates.

| The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period or in the period of the revision and future periods where the revision affects both current and future periods.

| Going concern

| At the time of approving the financial statements, the directors has a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus the directors continues to adopt the going concern basis in preparing the financial statements.

| The directors regards the foreseeable future as no less than twelve months following the publication of these annual financial statements. The directors have considered the company's balance sheet position as at the year end, its working capital forecasts and projections, taking account of possible changes in trading performance and the current state of its operating market, and is satisfied that for the foreseeable future, the company's financial position is improving and will enable the company to remain in operational existence. In addition, the directors and the shareholders have agreed to provide continuing financial support as and when required to enable the company to continue in operational existence. Consequently, the directors considers it to be appropriate to prepare the financial statements on the going concern basis.

| Revenue

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

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

| Property, plant and equipment

| Property, plant and equipment are stated at cost less accumulated depreciation and accumulated impairment losses. Such cost includes costs directly attributable to making the assets capable of operating as intended.

| The carrying value of tangible assets are reviewed for impairment when events or changes in circumstances indicate the carrying value may not be recoverable.

| Leasehold Land and buildings - over the lease term of 5 years

| Plant and machinery - 20% on reducing balance

| Motor vehicles - 20% on reducing balance

| The company has adopted the policy of not to depreciate in the year of purchase of the asset, however full depreciation will be provided in the year of disposal.

| ANATOLIAN FOODS LTD (REGISTERED NUMBER: 05821475) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE PERIOD 1 JUNE 2024 TO 29 MAY 2025

2. | ACCOUNTING POLICIES - continued

| Inventories

| Inventories are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.

| Provision is made for obsolete, slow-moving or defective items where appropriate.

| Taxation

| Taxation for the period 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 statement of financial position date.

| Deferred tax

| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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 period 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 statement of financial position 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

| Assets held under finance leases and hire purchase contracts, which are those where substantially all the risks and rewards of ownership of the asset have passed to the company, are capitalised in the balance sheet and depreciated over their useful lives. The corresponding lease or hire purchase obligation is treated in the balance sheet as a liability.

| The interest element of the rental obligations is charged to the profit and loss account over the period of the lease and represents a constant proportion of the balance of capital repayments outstanding.

| Rentals paid under operating leases are charged to income on a straight line basis over the lease term.

| Pension costs and other post-retirement benefits

| The Company operates a defined contribution pension scheme. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity and has no further payment obligations.

| The contributions are recognised as an expense in profit or loss in the period as employees provide service. Amounts due but unpaid are shown in accruals as a liability in the Statement of Financial Position. The assets of the plan are held separately from the Company in independently administered funds.

| ANATOLIAN FOODS LTD (REGISTERED NUMBER: 05821475) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE PERIOD 1 JUNE 2024 TO 29 MAY 2025

2. | ACCOUNTING POLICIES - continued

| Cash and cash equivalents

| Cash and cash equivalents in the statement of financial position comprise cash at banks and in hand, short-term deposits and other short-term liquid investments with original maturities of three months or less that is readily convertible to a known amount of cash and are subject to insignificant risk of changes in values.

| Financial Instruments

| The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

| Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

| Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

| Basic financial assets

| Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

| Other financial assets

| Other financial assets 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.

| Impairment of financial assets

| Financial assets, other than those held at fair value through profit and loss, are assessed for indicators of impairment at each reporting end date.

| Financial assets are impaired where there is objective evidence that, as a result of one or more events that occurred after the initial recognition of the financial asset, the estimated future cash flows have been affected. 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.

| Derecognition of financial assets

| Financial assets are derecognised only when the contractual rights to the cash flows from the asset expire or are settled, or when the company transfers the financial asset and substantially all the risks and rewards of ownership to another entity, or if some significant risks and rewards of ownership are retained but control of the asset has transferred to another party that is able to sell the asset in its entirety to an unrelated third party..

| ANATOLIAN FOODS LTD (REGISTERED NUMBER: 05821475) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE PERIOD 1 JUNE 2024 TO 29 MAY 2025

2. | ACCOUNTING POLICIES - continued

| Classification of financial liabilities

| Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

| Basic financial liabilities

| Basic financial liabilities, including creditors, bank loans, that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

| Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

| Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

| Other financial liabilities

| Derivatives, including interest rate swaps and forward foreign exchange contracts, are not basic financial instruments. Derivatives are initially recognised at fair value on the date a derivative contract is entered into and are subsequently re-measured at their fair value. Changes in the fair value of derivatives are recognised in profit or loss in finance costs or finance income as appropriate, unless hedge accounting is applied and the hedge is a cash flow hedge.

| Debt instruments that do not meet the conditions in FRS 102 paragraph 11.9 are subsequently measured at fair value through profit or loss. Debt instruments may be designated as being measured at fair value though profit or loss to eliminate or reduce an accounting mismatch or if the instruments are measured and their performance evaluated on a fair value basis in accordance with a documented risk management or investment strategy.

| Derecognition of financial liabilities

| Financial liabilities are derecognised when the company’s contractual obligations expire or are discharged or cancelled.

| Other interest receivable and similar income

| Interest income is recognised in profit or loss using the effective interest method.

| Called up share capital and reserves

| Called-up share capital represents the nominal value of ordinary shares that have been issued. The share premium account includes any premiums received on issue of share capital. Any transaction costs associated with issuing shares are deducted from share premium.

| The retained earnings include all current and prior period retained profits and losses.

| Dividends

| Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at a general meeting. These amounts are recognised in the statement of changes in equity.

| ANATOLIAN FOODS LTD (REGISTERED NUMBER: 05821475) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE PERIOD 1 JUNE 2024 TO 29 MAY 2025

2. | ACCOUNTING POLICIES - continued

| New or revised standards or interpretations

| Amendments to FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland and other FRSs Periodic Review 2024

| On 27 March 2024, the FRC issued Amendments to FRS 102. The effective date for most amendments is accounting periods beginning on or after 1 January 2026, with earlier adoption permitted. The Amendments include new disclosures for supplier finance arrangements that are mandatorily effective from 1 January 2025.

| The most significant amendments are the replacement of Section 23, now renamed Revenue from Contracts with Customers, and Section 20 Leases. The many other less significant changes, including a new Section 2A Fair Value Measurement, are not currently expected to have a material impact. The new revenue and leasing requirements seek to provide greater consistency and alignment to the international accounting standards, i.e. IFRS 15 and IFRS 16.

| The Company is planning for the implementation of these change and is at an early stage in evaluating their financial impact. Under the new lease accounting requirements management expects that these amounts would be recognised on-balance sheet, with a lease liability based on the discounted value of the future commitments, plus payments related to optional extension periods if considered reasonably certain, and a related ‘right-of-use’ asset. Management is reviewing existing revenue contracts to determine the overall recognition, measurement, presentation and disclosure impact.

3. | REVENUE

| The revenue and profit before taxation are attributable to the one principal activity of the company.

| An analysis of revenue by class of business is given below:

| Period |

| 1.6.24 |

| to | Year Ended

| 29.5.25 |  | 31.5.24

£ | £ |

| Wholesale of food and beverage | 18,201,134 |  | 17,201,388 |  |

18,201,134 |  | 17,201,388 |  |

| An analysis of revenue by geographical market is given below:

| Period |

| 1.6.24 |

| to | Year Ended

| 29.5.25 |  | 31.5.24

£ | £ |

| United Kingdom | 18,201,134 |  | 17,201,388 |  |

18,201,134 |  | 17,201,388 |  |

4. | EMPLOYEES AND DIRECTORS

| Period |

| 1.6.24 |

| to | Year Ended

| 29.5.25 |  | 31.5.24

£ | £ |

| Wages and salaries | 904,209 |  | 699,583 |  |

| Social security costs | 70,246 |  | 45,672 |  |

| Other pension costs | 19,047 |  | 13,385 |  |

993,502 |  | 758,640 |  |

| ANATOLIAN FOODS LTD (REGISTERED NUMBER: 05821475) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE PERIOD 1 JUNE 2024 TO 29 MAY 2025

4. | EMPLOYEES AND DIRECTORS - continued

| The average number of employees during the period was as follows:

| Period |

| 1.6.24 |

| to | Year Ended

| 29.5.25 |  | 31.5.24

| Distribution and Administration | 39 |  | 37 |  |

| Period |

| 1.6.24 |

| to | Year Ended

| 29.5.25 |  | 31.5.24

£ | £ |

| Directors' remuneration | 18,616 |  | 18,616 |  |

5. | OPERATING PROFIT

| The operating profit is stated after charging/(crediting):

| Period |

| 1.6.24 |

| to | Year Ended

| 29.5.25 |  | 31.5.24

£ | £ |

| Other operating leases | 517,554 |  | 480,233 |  |

| Depreciation - owned assets | 75,435 |  | 91,927 |  |

| Depreciation - assets on hire purchase contracts | 87,329 |  | 73,709 |  |

| Loss on disposal of fixed assets | 33,282 |  | 166,328 |  |

| Foreign exchange differences | (2,067 | ) | (3,859 | ) |

6. | AUDITORS' REMUNERATION

| Period |

| 1.6.24 |

| to | Year Ended

| 29.5.25 |  | 31.5.24

£ | £ |

| Fees payable to the company's auditor for the audit of the company's financial statements | 8,500 |  | 7,500 |  |

7. | INTEREST PAYABLE AND SIMILAR EXPENSES |

| Period |

| 1.6.24 |

| to | Year Ended

| 29.5.25 |  | 31.5.24

£ | £ |

| Interest payable | 44,679 |  | 68,250 |  |

| ANATOLIAN FOODS LTD (REGISTERED NUMBER: 05821475) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE PERIOD 1 JUNE 2024 TO 29 MAY 2025

8. | TAXATION

| Analysis of the tax charge

| The tax charge on the profit for the period was as follows:

| Period |

| 1.6.24 |

| to | Year Ended

| 29.5.25 |  | 31.5.24

£ | £ |

| Current tax:

| UK corporation tax | 172,249 |  | 135,720 |  |

| Deferred tax | (29,718 | ) | (33,688 | ) |

| Tax on profit | 142,531 |  | 102,032 |  |

| Reconciliation of total tax charge included in profit and loss

| The tax assessed for the period is higher than the standard rate of corporation tax in the UK. The difference is explained below:

| Period |

| 1.6.24 |

| to | Year Ended

| 29.5.25 |  | 31.5.24

£ | £ |

| Profit before tax | 524,998 |  | 442,320 |  |

| Profit multiplied by the standard rate of corporation tax in the UK of 25% (2024 - 25%) | 131,250 |  | 110,580 |  |

| Effects of:

| Expenses not deductible for tax purposes | 53,681 |  | 58,645 |  |

| Income not taxable for tax purposes | (4,665 | ) | (25,438 | ) |

| Capital allowances in excess of depreciation | (6,560 | ) | (16,442 | ) |

| Other adjustments | (1,457 | ) | 8,375 |  |

| Deferred tax | (29,718 | ) | (33,688 | ) |

| Total tax charge | 142,531 |  | 102,032 |  |

9. | DIVIDENDS

| Period |

| 1.6.24 |

| to | Year Ended

| 29.5.25 |  | 31.5.24

£ | £ |

| Ordinary shares of £1 each

| Final dividend | 265,000 |  | 289,000 |  |

| ANATOLIAN FOODS LTD (REGISTERED NUMBER: 05821475) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE PERIOD 1 JUNE 2024 TO 29 MAY 2025

10. | PROPERTY, PLANT AND EQUIPMENT

| Leasehold |

| Land and |  | Plant and |  | Motor |

| buildings |  | machinery |  | vehicles |  | Totals

£ | £ | £ | £ |

| COST

| At 1 June 2024 | 17,116 |  | 709,123 |  | 946,722 |  | 1,672,961 |  |

| Additions | - |  | 5,317 |  | 129,504 |  | 134,821 |  |

| Disposals | - |  | - |  | (206,493 | ) | (206,493 | ) |

| At 29 May 2025 | 17,116 |  | 714,440 |  | 869,733 |  | 1,601,289 |  |

| DEPRECIATION

| At 1 June 2024 | 17,116 |  | 435,608 |  | 406,415 |  | 859,139 |  |

| Charge for period | - |  | 54,703 |  | 108,061 |  | 162,764 |  |

| Eliminated on disposal | - |  | - |  | (153,215 | ) | (153,215 | ) |

| At 29 May 2025 | 17,116 |  | 490,311 |  | 361,261 |  | 868,688 |  |

| NET BOOK VALUE

| At 29 May 2025 | - |  | 224,129 |  | 508,472 |  | 732,601 |  |

| At 31 May 2024 | - |  | 273,515 |  | 540,307 |  | 813,822 |  |

| The net book value of assets held under finance leases or hire purchase contracts, included above, are as follows:

|  | 2025 |  | 2024 |  |

| Motor vehicles |  | 134,708 |  | 73,709 |  |

11. | INVENTORIES

2025 | 2024 |

£ | £ |

| Stocks | 796,290 |  | 736,885 |  |

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

2025 | 2024 |

£ | £ |

| Trade debtors | 1,026,581 |  | 1,127,607 |  |

| Amounts owed by group undertakings | 1,779,592 |  | 1,120,281 |  |

| Other debtors | 1,212,921 |  | 1,573,566 |  |

| Prepayments | 42,605 |  | 44,354 |  |

4,061,699 |  | 3,865,808 |  |

| All amounts due from group undertakings are unsecured, interest free, and repayable on demand.

| ANATOLIAN FOODS LTD (REGISTERED NUMBER: 05821475) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE PERIOD 1 JUNE 2024 TO 29 MAY 2025

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

2025 | 2024 |

£ | £ |

| Bank loans and overdrafts (see note 15) | 780,983 |  | 833,245 |  |

| Hire purchase contracts (see note 16) | 124,992 |  | 86,135 |  |

| Trade creditors | 1,557,656 |  | 1,339,819 |  |

| Amounts owed to group undertakings | 527,883 |  | 2,779,177 |  |

| Tax | 433,963 |  | 304,590 |  |

| Social security and other taxes | 18,126 |  | 14,003 |  |

| VAT | 49,872 |  | 31,038 |  |

| Other creditors | 13,435 |  | 55,942 |  |

| Accrued expenses | 151,782 |  | 58,486 |  |

3,658,692 |  | 5,502,435 |  |

| All amounts due to group undertakings are unsecured, interest free and therefore considered repayable on demand.

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

2025 | 2024 |

£ | £ |

| Bank loans (see note 15) | 7,689 |  | 20,870 |  |

| Hire purchase contracts (see note 16) | 253,600 |  | 255,722 |  |

261,289 |  | 276,592 |  |

15. | LOANS

| An analysis of the maturity of loans is given below:

2025 | 2024 |

£ | £ |

| Amounts falling due within one year or on demand:

| Bank overdrafts | - |  | 331,868 |  |

| Bank loans | 780,983 |  | 501,377 |  |

780,983 |  | 833,245 |  |

| Amounts falling due between two and five years:

| Bank loans - 2-5 years | 7,689 |  | 20,870 |  |

16. | LEASING AGREEMENTS

| Minimum lease payments under hire purchase fall due as follows:

| Hire purchase |

| contracts |

2025 | 2024 |

£ | £ |

| Net obligations repayable:

| Within one year | 124,992 |  | 86,135 |  |

| Between one and five years | 253,600 |  | 255,722 |  |

378,592 |  | 341,857 |  |

| Operating lease, are recognised in the profit and loss on a straight line basis over the period of the lease. From company adoption of FRS 102, lease incentives have been recognised over the entire contract period of the leased property assets of the business.

| ANATOLIAN FOODS LTD (REGISTERED NUMBER: 05821475) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE PERIOD 1 JUNE 2024 TO 29 MAY 2025

17. | SECURED DEBTS

| The following secured debts are included within creditors:

2025 | 2024 |

£ | £ |

| Bank overdrafts | - |  | 331,868 |  |

| Bank loans | 788,672 |  | 522,247 |  |

788,672 |  | 854,115 |  |

| The bank loans and overdrafts are secured by way of a negative pledge, fixed and floating charge on all the property or undertaking of the company.

18. | PROVISIONS FOR LIABILITIES

2025 | 2024 |

£ | £ |

| Deferred tax | 132,534 |  | 162,252 |  |

| Deferred |

| tax |

£ |

| Balance at 1 June 2024 | 162,252 |  |

| Provided during period | (29,718 | ) |

| Adjustment |

| Balance at 29 May 2025 | 132,534 |  |

19. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

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

| value: | £ | £ |

| 10,000 | Ordinary | £1 | 10,000 |  | 10,000 |  |

20. | RESERVES

| Retained

| earnings

£ |

| At 1 June 2024 | 2,202,586 |  |

| Profit for the period | 382,467 |  |

| Dividends | (265,000 | ) |

| At 29 May 2025 | 2,320,053 |  |

21. | RELATED PARTY DISCLOSURES

| The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

| Included in other debtors is an amount of £880,091 (2024: £1,554,754) due from connected companies with common control. These amounts are interest free and recoverable on demand.

| Included in other creditors is an amount of £5,808 (2024: £Nil) due to connected company with common control. These amounts are interest free and repayable on demand.

| ANATOLIAN FOODS LTD (REGISTERED NUMBER: 05821475) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE PERIOD 1 JUNE 2024 TO 29 MAY 2025

22. | POST BALANCE SHEET EVENTS

| No significant events have occurred between the reporting date 31 May 2025, and the date the financial statements were authorized for issue that would require adjustment to or disclosure in the financial statements

23. | ULTIMATE CONTROLLING PARTY

| The immediate parent company and ultimate controlling party is Anatolian Holdings Limited.

| The largest and the smallest group in which the results of the company are consolidated is that headed by Anatolian Holdings Limited, which is incorporated in the United Kingdom. The consolidated financial statements are available to the public and may be obtained from the company's registered office, being 1 Kings Avenue, London, United Kingdom. N21 3NA