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REGISTERED NUMBER: 02028124 (England and Wales)

| Unaudited Financial Statements |

| for the Year Ended 31 March 2026 |

| for |

| Cleopatra Trading Limited |

Cleopatra Trading Limited (Registered number: 02028124)

Contents of the Financial Statements

for the Year Ended 31 March 2026

Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 4 |

Chartered Accountants' Report | 8 |

Cleopatra Trading Limited

Company Information

for the Year Ended 31 March 2026

| DIRECTORS: | Dr F Kolahi-Zonoozi

| Mr K Mojtahedi

| Mr M Niknejad Kazempour

| SECRETARY: | Dr F Kolahi-Zonoozi

| REGISTERED OFFICE: | 2nd Floor Grove House

| 774-780 Wilmslow Road

| Didsbury

| Manchester

| Lancashire

| M20 2DR

| REGISTERED NUMBER: | 02028124 (England and Wales)

| ACCOUNTANTS: | Sterling Partners Limited

| Chartered Accountants

| Chartered Tax Advisors

| 2nd Floor, Grove House

| 774-780 Wilmslow Road

| Didsbury

| Manchester

| Greater Manchester

| M20 2DR

Cleopatra Trading Limited (Registered number: 02028124)

Balance Sheet

31 March 2026

| 2026 |  | 2025

| Notes | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 47,700 |  | 56,028 |  |

CURRENT ASSETS

Stocks | 770,591 |  | 1,039,782 |  |

Debtors | 5 | 235,109 |  | 121,599 |  |

Investments | 6 | 34,232 |  | 34,232 |  |

Cash at bank and in hand | 675,977 |  | 657,407 |  |

1,715,909 |  | 1,853,020 |  |

CREDITORS

Amounts falling due within one year | 7 | (173,580 | ) | (285,862 | ) |

NET CURRENT ASSETS | 1,542,329 |  | 1,567,158 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 1,590,029 |  | 1,623,186 |  |

PROVISIONS FOR LIABILITIES | 8 | (11,686 | ) | (13,716 | ) |

NET ASSETS | 1,578,343 |  | 1,609,470 |  |

CAPITAL AND RESERVES

Called up share capital | 100 |  | 100 |  |

Retained earnings | 9 | 1,578,243 |  | 1,609,370 |  |

SHAREHOLDERS' FUNDS | 1,578,343 |  | 1,609,470 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 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.

Cleopatra Trading Limited (Registered number: 02028124)

Balance Sheet - continued

31 March 2026

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 13 July 2026 and were signed on its behalf by:

Dr F Kolahi-Zonoozi - Director

Cleopatra Trading Limited (Registered number: 02028124)

Notes to the Financial Statements

for the Year Ended 31 March 2026

1. | STATUTORY INFORMATION

| Cleopatra Trading Limited 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.

| 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.

| Plant and machinery | - | 25% on reducing balance

| Fixtures and fittings | - | 15% on reducing balance

| Motor vehicles | - | 20% on reducing balance

| 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.

| 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.

Cleopatra Trading Limited (Registered number: 02028124)

Notes to the Financial Statements - continued

for the Year Ended 31 March 2026

2. | ACCOUNTING POLICIES - continued

| 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.

| Current asset investments

| Current asset investments are held at the lower of cost and net realisable value.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 21 (2025 - 22 ) .

4. | TANGIBLE FIXED ASSETS

| Fixtures |

| Plant and |  | and |  | Motor |

| machinery |  | fittings |  | vehicles |  | Totals

£ | £ | £ | £ |

| COST

| At 1 April 2025 | 19,237 |  | 39,474 |  | 98,380 |  | 157,091 |  |

| Additions | 2,620 |  | - |  | - |  | 2,620 |  |

| At 31 March 2026 | 21,857 |  | 39,474 |  | 98,380 |  | 159,711 |  |

| DEPRECIATION

| At 1 April 2025 | 18,452 |  | 20,440 |  | 62,171 |  | 101,063 |  |

| Charge for year | 852 |  | 2,855 |  | 7,241 |  | 10,948 |  |

| At 31 March 2026 | 19,304 |  | 23,295 |  | 69,412 |  | 112,011 |  |

| NET BOOK VALUE

| At 31 March 2026 | 2,553 |  | 16,179 |  | 28,968 |  | 47,700 |  |

| At 31 March 2025 | 785 |  | 19,034 |  | 36,209 |  | 56,028 |  |

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

2026 | 2025 |

£ | £ |

| Trade debtors | 52,905 |  | 55,131 |  |

| Supplier payment on account | 156,356 |  | 33,726 |  |

| Prepayments | 25,848 |  | 32,742 |  |

235,109 |  | 121,599 |  |

6. | CURRENT ASSET INVESTMENTS

| It is the directors' opinion that the difference between the market value of the shares held and net book value is not material.

Cleopatra Trading Limited (Registered number: 02028124)

Notes to the Financial Statements - continued

for the Year Ended 31 March 2026

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

2026 | 2025 |

£ | £ |

| Payments on account | 448 |  | 1,993 |  |

| Trade creditors | 69,411 |  | 80,308 |  |

| Taxation | 32,741 |  | 56,380 |  |

| Social security and other taxes | 7,757 |  | 6,526 |  |

| VAT | 59,573 |  | 57,684 |  |

| Directors' current accounts | - |  | 79,521 |  |

| Accruals and deferred income | 3,650 |  | 3,450 |  |

173,580 |  | 285,862 |  |

8. | PROVISIONS FOR LIABILITIES

2026 | 2025 |

£ | £ |

| Deferred tax | 11,686 |  | 13,716 |  |

| Deferred |

| tax |

£ |

| Balance at 1 April 2025 | 13,716 |  |

| Accelerated capital allowances | (2,030 | ) |

| Balance at 31 March 2026 | 11,686 |  |

9. | RESERVES

| Retained

| earnings

£ |

| At 1 April 2025 | 1,609,370 |  |

| Profit for the year | 98,873 |  |

| Dividends | (130,000 | ) |

| At 31 March 2026 | 1,578,243 |  |

10. | OTHER FINANCIAL COMMITMENTS

| The company had outstanding financial commitments in respect of operating leases as at 31 March 2026 of £788,666 (2025: £1,008,666).

Cleopatra Trading Limited (Registered number: 02028124)

Notes to the Financial Statements - continued

for the Year Ended 31 March 2026

11. | DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

| The following advances and credits to directors subsisted during the years ended 31 March 2026 and 31 March 2025:

2026 | 2025 |

£ | £ |

| Dr F Kolahi-Zonoozi

| Balance outstanding at start of year | (79,521 | ) | (150,000 | ) |

| Amounts advanced | 79,521 |  | 70,479 |  |

| Amounts repaid | - |  | - |  |

| Amounts written off | - |  | - |  |

| Amounts waived | - |  | - |  |

| Balance outstanding at end of year | - |  | (79,521 | ) |

| Mr M Niknejad Kazempour

| Balance outstanding at start of year | - |  | 10,000 |  |

| Amounts repaid | - |  | (10,000 | ) |

| Amounts written off | - |  | - |  |

| Amounts waived | - |  | - |  |

| Balance outstanding at end of year | - |  | - |  |

12. | ULTIMATE CONTROLLING PARTY

| The directors are considered to be the ultimate controlling party by virtue of their ability to act in concert in respect of the operational and financial policies of the company.

Chartered Accountants' Report to the Board of Directors

on the Unaudited Financial Statements of

Cleopatra Trading Limited

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Cleopatra Trading Limited for the year ended 31 March 2026 which comprise the Income Statement, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of Cleopatra Trading Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Cleopatra Trading Limited and state those matters that we have agreed to state to the Board of Directors of Cleopatra Trading Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Cleopatra Trading Limited and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Cleopatra Trading Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Cleopatra Trading Limited. You consider that Cleopatra Trading Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Cleopatra Trading Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Sterling Partners Limited

Chartered Accountants

Chartered Tax Advisors

2nd Floor, Grove House

774-780 Wilmslow Road

Didsbury

Manchester

Greater Manchester

M20 2DR

Date: .............................................