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|  |  | Company registration number:16184604 |
|  | PEP CAFE LIMITED |  |  |  |
|  |  | FINANCIAL STATEMENTS |  |  |  |
|  |  | FOR THE PERIOD ENDED 31 January 2026 |  |  |  |

PEP CAFE LIMITED |  |  |  |  |  |  |  |  |  |  |
BALANCE SHEET |  |  |  |  |  |  |  |  |  |  |
AS AT 31 January 2026 |  |  |  |  |  |  |  |  |  |  |
|  |  |  |  | 2026 |
|  |  |  | Notes | £ |  | £ |
FIXED ASSETS |  |  |  |  |  |  |  |  |  |  |
Tangible assets |  |  | 3 |  |  | 4,857
|  |  |  |  |  |  | 4,857
CURRENT ASSETS |  |  |  |  |  |  |  |  |  |  |
Stocks |  |  |  | 5,250
Debtors |  |  | 4 | 32,803
Cash at bank and in hand |  |  |  | 4,451
|  |  |  |  | 42,504
CREDITORS |  |  |  |  |  |  |  |  |  |  |
Amounts falling due within one year |  | 5 | (20,311) |  |
NET CURRENT ASSETS |  |  |  |  |  | 22,193 |  |  |
TOTAL ASSETS LESS |  |  |  |  |  |  |  |  |  |  |
CURRENT LIABILITIES |  |  |  |  |  | 27,050 |  |  |
Creditors falling due after one year |  | 6 |  |  | (9,137)
NET ASSETS |  |  |  |  |  | 17,913 |  |  |
CAPITAL AND RESERVES |  |  |  |  |  |  |  |  |  |  |
Called-up equity share capital |  |  | 7 |  |  | 100 |  |  |
Profit and loss account |  |  |  |  |  | 17,813 |  |  |
SHAREHOLDERS FUNDS |  |  |  |  |  | 17,913 |  |  |
For the period ending 31 January 2026 the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies. |  |  |  |  |  |  |
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. |  |  |  |  |  |  |
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of the accounts. |  |  |  |  |  |  |
These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006. Approved by the board of directors on 8 July 2026 and signed on its behalf. |  |  |  |  |  |  |
The profit and loss account has not been delivered to the Registrar of Companies in accordance with the special provisions applicable to companies subject to the small companies' regime. |  |  |  |  |  |  |
..........................................................................
Nurettin Egrin |  |  |  |  |  |  |  |  |  |  |
8 July 2026 |  |  |  |  |  |  |  |  |  |  |
The annexed notes form part of these financial statements. |  |  |  |  |  |  |

PEP CAFE LIMITED |  |  |  |  |  |
STATEMENT OF CHANGES IN EQUITY |  |  |  |  |  |
FOR THE PERIOD ENDED 31 JANUARY 2026 |  |
|  |  |  | Share | Share | P and L | Revaluation | Other | Total
|  |  |  | Capital | Premium | Account | reserve | reserves | equity
|  |  |  | £ | £ | £ | £ | £ | £
| Changes in equity |  |  |  |  |  |  |  |  |  |
| Share issue |  | 100 | 0 | 0 | 0 | 0 | 100
| Total comprehensive income | 0 | 0 | 17,813 | 0 | 0 | 17,813
| Balance at 31 January 2026 | 100 | 0 | 17,813 | 0 | 0 | 17,913

| PEP CAFE LIMITED |  |  |  |  |  |  |  |
| NOTES TO THE FINANCIAL STATEMENTS |  |  |  |  |  |  |
| FOR THE PERIOD ENDED 31 JANUARY 2026 |  |  |  |  |  |  |
1. | Accounting policies |  |  |  |  |  |  |  |
| Statutory information |  |  |  |  |  |  |
| Pep Cafe Limited is a private company, limited by shares, registered in England and Wales. The presentation currency of the financial statements is the £ sterling. |
| Statement of compliance |  |  |  |  |  |  |
| These financial statements have been prepared in accordance with the provisions of Section 1A 'Small entities' of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. There were no material departures from the standard. |
| Basis of preparing the financial statements |  |  |  |  |  |  |
| The financial statements have been prepared under the historical cost convention in accordance with the accounting policies set out below. These financial statements have been prepared in accordance with FRS102 Section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006. |
| Turnover |  |  |  |  |  |  |  |  |
| Turnover comprises the value of goods and services supplied by the company, net of Value Added Tax and trade discounts. |
| Fixed Assets |  |  |  |  |  |  |  |
| Tangible fixed assets are stated at cost less depreciation. Depreciation i provided at rates calculated to write off the cost less estimated residual value of each asset over its expected useful life, as follows: |
| Plant and Machinery - 15% reducing balance basis |
| Fixtures and Fittings - 15% reducing balance basis |
| Stocks and Work In Progress |  |  |  |  |  |  |
| Inventories have been valued at the lower of cost and estimated selling price less costs to sell. |

2. | Employees |  |  |
| The average number of persons employed by the company (including directors) during the year was 2.

3. | Tangible fixed assets |  |  |  |  |  |  |  |  |
|  |  |  | F and F | Total |
| Cost |  |  |  |  |  |  |  |  |  |
| Additions |  |  | 5,800 | 5,800 |
| At end of period |  | 5,800 | 5,800 |
| Depreciation |  |  |  |  |  |  |  |  |  |
| Provided during the period |  | 943 | 943 |
| At end of period |  | 943 | 943 |
| Net Book Value |  |  |  |  |  |  |  |  |
| At end of period |  | 4,857 | 4,857 |

4. | Debtors |  |  |  |  |  |  |
|  |  |  |  | 2026 |  |  |
|  |  |  |  | £ |  |  |
| Due within one year |  |  |  |  |  |  |
| Trade Debtors |  |  | 12,077
| Other Debtors |  |  | 20,726
|  |  |  |  | 32,803

5. | Creditors due within one year |  |  |  |  |
|  |  |  |  | 2026 |  |
|  |  |  |  | £ |  |
| Trade creditors |  |  | 226
| Corporation Tax |  |  | 3,039
| Other taxes and social security costs |  | 2,215
| Other creditors |  |  | 12,095
| Accruals and deferred income |  | 2,736
|  |  |  |  | 20,311 |  |
6. | Creditors due after one year |  |  |  |  |
|  |  |  |  | 2026 |  |
|  |  |  |  | £ |  |
| Bank Loans |  | 9,137
|  |  |  |  | 9,137

7. | Share capital |  |  | Alloted, Issued and fully paid |  |  |  |
|  |  |  |  | 2026 |  |  |
|  |  |  |  | £ |  |  |
| Ordinary shares of £1 each |  |  | 100 |  |  |
| Total issued share capital |  |  | 100