ACCOUNTS - Final Accounts

Registered number: 09398145

CAVA SPILIADIS UK LIMITED

UNAUDITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JANUARY 2026


CAVA SPILIADIS UK LIMITED

CONTENTS

	Page
Statement of Financial Position	1
Notes to the Financial Statements	2 - 5


CAVA SPILIADIS UK LIMITED REGISTERED NUMBER:09398145

STATEMENT OF FINANCIAL POSITION

AS AT 31 JANUARY 2026

	2026	2025
Note	£	£


Current assets
Stocks	4	102,242	140,769
Debtors: amounts falling due within one year	5	25,845	26,710
Cash at bank and in hand		66,098	30,782
		194,185	198,261
Current liabilities
Creditors: amounts falling due within one year	6	(67,063)	(61,457)
Net current assets		127,122	136,804
Creditors: amounts falling due after more than one year	7	-	(9,167)

Net assets		127,122	127,637

Capital and reserves
Called up share capital	8	1	1
Profit and loss account		127,121	127,636
		127,122	127,637

The director considers that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 21 October 2026.

G Spiliadis

Director

The notes on pages 2 to 5 form part of these financial statements.

Page 1


CAVA SPILIADIS UK LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JANUARY 2026

1.	General information

Cava Spiliadis UK Limited is a private limited liability company incorporated in England and Wales with its registered office at 5 Elstree Gate, Elstree Way, Borehamwood, Hertfordshire, WD6 1JD.

The principal activity of the Company continued to be the supply of premium estate bottled Greek wines to restaurants.

2.Accounting policies

2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

2.2

Turnover

Turnover comprises the invoiced value of wine sold, net of trade discounts and Value Added Tax. The Company recognises turnover on despatch, when the significant risks and rewards of ownership pass to the customer.

2.3

Stocks

The Company states stocks at the lower of cost and estimated selling price less costs to complete and sell. Cost comprises purchase price, carriage inwards and, for duty-paid stock, alcohol duty. Stock held in bond excludes duty, which becomes payable on release from bond. At each reporting date the Company assesses stock for impairment, with regard to vintage, age and sales history, and recognises any impairment loss in profit or loss.

2.4

Debtors

Short term debtors are measured at the transaction price, less any impairment.

2.5

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions.

2.6

Creditors

Short term creditors are measured at the transaction price. The Company measures bank loans at amortised cost and charges interest to the Statement of Comprehensive Income as it accrues.

Page 2


CAVA SPILIADIS UK LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JANUARY 2026

2.Accounting policies (continued)

2.7

Foreign currency translation

Functional and presentation currency

The Company's functional and presentational currency is £ Sterling.

Transactions and balances

Foreign currency transactions are translated into the functional currency using the spot exchange rates at the dates of the transactions.

At each period end foreign currency monetary items are translated using the closing rate. Non-monetary items measured at historical cost are translated using the exchange rate at the date of the transaction and non-monetary items measured at fair value are measured using the exchange rate when fair value was determined.

2.8

Pensions

Defined contribution pension plan

The Company contributes to a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations.

The contributions are recognised as an expense in the Statement of Comprehensive Income when they fall due. Amounts not paid are shown in accruals as a liability in the Statement of Financial Position. The assets of the plan are held separately from the Company in independently administered funds.

2.9

Borrowing costs

The Company recognises all borrowing costs in the Statement of Comprehensive Income in the year it incurs them.

2.10

Taxation

The Company recognises tax in profit or loss, except where it relates to items recognised in other comprehensive income or directly in equity. Current tax uses the tax rates and laws enacted or substantively enacted in the UK at the reporting date. Deferred tax arises from timing differences between taxable profits and total comprehensive income. The Company recognises a deferred tax asset only where recovery against future taxable profits is probable.

Employees

The average monthly number of employees, including director, during the year was 2 (2025 - 2).

Page 3


CAVA SPILIADIS UK LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JANUARY 2026

4.	Stocks
		2026	2025
		£	£

	Goods for resale	102,242	140,769

Debtors

					2026	2025
					£	£

Trade debtors	24,895	22,706
Other debtors	-	3,054
Prepayments and accrued income	950	950
	25,845	26,710

6.	Creditors: Amounts falling due within one year
		2026	2025
		£	£

Bank loans	9,084	10,000
Trade creditors	17,366	31,894
Amounts owed to group undertakings	5	5
Other taxation and social security	14,240	13,387
Other creditors	3,931	3,928
Accruals and deferred income	22,437	2,243
	67,063	61,457

7.	Creditors: Amounts falling due after more than one year
		2026	2025
		£	£

	Bank loans	-	9,167

Page 4


CAVA SPILIADIS UK LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JANUARY 2026

8.	Share capital
		2026	2025
		£	£

Allotted, called up and fully paid

1 (2025 - 1) Ordinary share of £1	1	1

9.	Controlling party

The Company is a wholly-owned subsidiary of 4273672 Canada Inc., a company registered in Canada.

The ultimate parent undertaking is 8797196 Canada Inc., a company registered in Canada.

Page 5