REGISTERED NUMBER: 10512340 (England and Wales)

Capeesh Ltd

Abridged Unaudited Financial Statements

for the Year Ended 31 March 2026

Page

Company Information

1

Chartered Accountants' Report

2

Statement of Financial Position

3

Notes to the Financial Statements

5

DIRECTOR:

Mr M Aydemir

REGISTERED OFFICE:

4 Pan Peninsula Square

Canary Wharf

London

E14 9HN

REGISTERED NUMBER:

10512340 (England and Wales)

ACCOUNTANTS:

Alton & Co

Chartered Accountants

239-241 Kennington Lane

London

SE11 5QU

The following reproduces the text of the report prepared for the director 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 Statement of Financial Position. Readers are cautioned that the Abridged Income Statement and certain other primary statements and the Report of the Director 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 Capeesh Ltd for the year ended 31 March 2026 which comprise the Abridged Income Statement, Statement of Financial Position 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 director of Capeesh Ltd in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Capeesh Ltd and state those matters that we have agreed to state to the director of Capeesh Ltd 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 Capeesh Ltd and its director for our work or for this report.

It is your duty to ensure that Capeesh Ltd 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 Capeesh Ltd. You consider that Capeesh Ltd 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 Capeesh Ltd. 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.

Alton & Co

Chartered Accountants

239-241 Kennington Lane

London

SE11 5QU

17 July 2026

FIXED ASSETS

Property, plant and equipment

4

840,755

917,964

CURRENT ASSETS

Inventories

5

38,953

37,455

Debtors

6

298,452

295,096

Cash at bank and in hand

81,282

42,578

418,687

375,129

CREDITORS

Amounts falling due within one year

7

1,127,076

1,222,304

NET CURRENT LIABILITIES

(708,389

)

(847,175

)

TOTAL ASSETS LESS CURRENT LIABILITIES

132,366

70,789

PROVISIONS FOR LIABILITIES

10

44,962

40,320

NET ASSETS

87,404

30,469

CAPITAL AND RESERVES

Called up share capital

11

100

100

Retained earnings

12

87,304

30,369

SHAREHOLDERS' FUNDS

87,404

30,469

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 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.

All the members have consented to the preparation of an abridged Income Statement for the year ended 31 March 2026 in accordance with Section 444(2A) of the Companies Act 2006.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 17 July 2026 and were signed by:

Mr M Aydemir - Director

1.	STATUTORY INFORMATION

Capeesh 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" 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

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

Turnover is generated from the ordinary activities of the business and is recognised when the customer takes delivery of the order.

Tangible fixed assets

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

Short leasehold

-

straight line over the life of the lease

Improvements to property

-

15% on reducing balance

Plant and machinery

-

25% on reducing balance

Fixtures and fittings

-

20% on reducing balance

Stocks

Inventories 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 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 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.

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 27 (2025 - 28 ) .

4.	PROPERTY, PLANT AND EQUIPMENT

Improvements

Fixtures

Short

to

Plant and

and

leasehold

property

machinery

fittings

Totals

£

£

£

£

£

COST

At 1 April 2025

853,596

9,025

147,290

684,895

1,694,806

Additions

-

-

12,446

6,115

18,561

At 31 March 2026

853,596

9,025

159,736

691,010

1,713,367

DEPRECIATION

At 1 April 2025

232,495

5,845

96,905

441,597

776,842

Charge for year

29,704

477

15,707

49,882

95,770

At 31 March 2026

262,199

6,322

112,612

491,479

872,612

NET BOOK VALUE

At 31 March 2026

591,397

2,703

47,124

199,531

840,755

At 31 March 2025

621,101

3,180

50,385

243,298

917,964

5.	INVENTORIES

2026

2025

£

£

Stocks

38,953

37,455

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

106,168

104,040

Aydemir Group (Pan Peninsula)

59,204

59,204

Tax

69,671

69,671

VAT

-

1,417

Prepayments and accrued income

6,409

3,764

Rent deposit

57,000

57,000

298,452

295,096

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Bank loans and overdrafts (see note 8)

2,237

25,585

Trade creditors

48,915

128,089

Tax

35,497

41,426

Social security and other taxes

16,763

15,443

VAT

44,792

-

Net wages control

49,404

50,505

Pensions control account

2,530

2,649

Shakespeare Coffee & Bistro Ltd

68,800

83,800

Kervan Banqueting Ltd

244,950

244,950

Shakespeare Coffee & Bistro Cockfosters Ltd

35,000

35,000

Directors' current accounts

564,803

571,296

Accrued expenses

13,385

23,561

1,127,076

1,222,304

8.

LOANS

An analysis of the maturity of loans is given below:

2026

2025

£

£

Amounts falling due within one year or on demand:

Bank overdrafts

2,237

4,747

Bank loans

-

20,838

2,237

25,585

9.	SECURED DEBTS

The following secured debts are included within creditors:

2026

2025

£

£

Bank loans

-

20,838

Security given to National Westminster Bank plc.

10.	PROVISIONS FOR LIABILITIES

2026

2025

£

£

Deferred tax

44,962

40,320

Deferred

tax

£

Balance at 1 April 2025

40,320

Charge to Income Statement during year

4,642

Balance at 31 March 2026

44,962

11.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2026

2025

value:

£

£

100

Ordinary

£1

100

100

12.

RESERVES

Retained

earnings

£

At 1 April 2025

30,369

Profit for the year

56,935

At 31 March 2026

87,304

13.	RELATED PARTY DISCLOSURES

Transactions with members of key management personnel:

At balance sheet date, amounts due to related party £564,803 (2024:£571,296 ). Interest free loan payable on demand and is presented within creditors.

Transactions with companies under common & Joint control:

At balance sheet date, amounts due from related parties £59,204 (2024:£59,204 ).Interest free loan repayable on demand and is presented within debtors.

At balance sheet date, amounts due to related parties £348,750 (2024:£332,250. Interest free loan payable on demand and is presented within creditors.