REGISTERED NUMBER: 12602155

Unaudited Financial Statements for the Year Ended 31 May 2025

for

Above & Beyond Meats Ltd

Page

Balance Sheet

1

Notes to the Financial Statements

2

CURRENT ASSETS

Debtors

4

115,497

29,645

Cash at bank

7,058

3,252

122,555

32,897

CREDITORS

Amounts falling due within one year

5

105,038

9,431

NET CURRENT ASSETS

17,517

23,466

TOTAL ASSETS LESS CURRENT LIABILITIES

17,517

23,466

CREDITORS

Amounts falling due after more than one year

6

-

335

NET ASSETS

17,517

23,131

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

17,417

23,031

17,517

23,131

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 May 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.

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 25 May 2026 and were signed by:

Mr Z R Riaz - Director

1.	STATUTORY INFORMATION

Above & Beyond Meats Ltd is a private company, limited by shares , registered in Not specified/Other. The company's registered number and registered office address are as below:

Registered number:

12602155

Registered office:

18-20 High Street

Stevenage

Hertfordshire

SG1 3EJ

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 the cost less estimated residual value of each asset over its estimated useful life.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

3.	EMPLOYEES AND DIRECTORS

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

4.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

70,487

29,629

Intercompany - Lz Construction

45,010

-

Deferred tax asset

-

16

115,497

29,645

5.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

-

204

Tax

831

-

Directors' current accounts

101,844

6,864

Accrued expenses

2,363

2,363

105,038

9,431

6.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Tax

-

335

7.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 May 2025 and 31 May 2024:

2025

2024

£

£

Mr Z R Riaz

Balance outstanding at start of year

(6,864

)

-

Amounts advanced

378,059

415,345

Amounts repaid

(473,039

)

(422,209

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

(101,844

)

(6,864

)

This loan is provided interest free and repayable on demand.

8.	RELATED PARTY DISCLOSURES

At the balance sheet date the company was owed £45,010 (2024: NIL) from LZ Construction Specialists Limited. LZ Construction Specialists Limited is connected by way of common directorships.

9.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is Mr Z Riaz, by virtue of his shareholdings.