REGISTERED NUMBER: 13552998 (England and Wales)

Financial Statements for the Year Ended 31 May 2026

for

Sanita Spices U.k. Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

S Okanoglu

REGISTERED OFFICE:

1 Bittacy Close

London

NW7 1RU

REGISTERED NUMBER:

13552998 (England and Wales)

ACCOUNTANTS:

Musalar & Co Accountants

International Accountant &Tax Consultant

FAIA, FFA, FIPA,,FFTA

536 Lordship Lane

London

N22 5BY

FIXED ASSETS

Tangible assets

4

2,371

7,531

CURRENT ASSETS

Stocks

5

68,521

250,252

Debtors

6

239,328

4,333

Cash at bank and in hand

109

382

307,958

254,967

CREDITORS

Amounts falling due within one year

7

43,318

165,912

NET CURRENT ASSETS

264,640

89,055

TOTAL ASSETS LESS CURRENT LIABILITIES

267,011

96,586

CREDITORS

Amounts falling due after more than one year

8

164,585

-

NET ASSETS

102,426

96,586

CAPITAL AND RESERVES

Called up share capital

10

100

100

Retained earnings

11

102,326

96,486

SHAREHOLDERS' FUNDS

102,426

96,586

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

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

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 7 August 2026 and were signed by:

S Okanoglu - Director

1.	STATUTORY INFORMATION

Sanita Spices U.k. 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.

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.

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.

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 5 (2025 - 4 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Motor

machinery

vehicles

Totals

£

£

£

COST

At 1 June 2025

6,877

20,000

26,877

Additions

1,519

-

1,519

At 31 May 2026

8,396

20,000

28,396

DEPRECIATION

At 1 June 2025

4,346

15,000

19,346

Charge for year

1,680

4,999

6,679

At 31 May 2026

6,026

19,999

26,025

NET BOOK VALUE

At 31 May 2026

2,370

1

2,371

At 31 May 2025

2,531

5,000

7,531

5.

STOCKS

31.5.26

31.5.25

£

£

Stocks

68,521

250,252

6.

DEBTORS

31.5.26

31.5.25

£

£

Amounts falling due within one year:

Trade debtors

123,397

2,126

VAT

931

2,207

124,328

4,333

31.5.26

31.5.25

£

£

Amounts falling due after more than one year:

Amounts owed by associates £115,000

115,000

-

Aggregate amounts

239,328

4,333

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.5.26

31.5.25

£

£

Bank loans and overdrafts (see note 9)

19,490

19,384

Trade creditors

-

119,230

Paye

3,213

2,034

Tax

20,236

25,264

Other creditors

379

-

43,318

165,912

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.5.26

31.5.25

£

£

Bank loans (see note 9)

164,585

-

Amounts falling due in more than five years:

Repayable by instalments

Bank loans more 5 yr by instal

164,585

-

9.

LOANS

An analysis of the maturity of loans is given below:

31.5.26

31.5.25

£

£

Amounts falling due within one year or on demand:

Bank overdrafts

19,490

19,384

Amounts falling due in more than five years:

Repayable by instalments

Bank loans more 5 yr by instal

164,585

-

10.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.5.26

31.5.25

value:

£

£

100

Ordinary shares class A

1.00

100

100

11.

RESERVES

Retained

earnings

£

At 1 June 2025

96,486

Profit for the year

50,261

Dividends

(44,421

)

At 31 May 2026

102,326