REGISTERED NUMBER: 06126207 (England and Wales)

Unaudited Financial Statements for the Year Ended 28 February 2025

for

Camellia Sinensis Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Mr Ajit Madan

SECRETARY:

REGISTERED OFFICE:

Unit 4 Saxon Business Centre

Windsor Avenue

London

London

SW19 2RR

REGISTERED NUMBER:

06126207 (England and Wales)

ACCOUNTANTS:

Taxpoint Direct Limited

Chartered Certified Accountants &Tax Consultants

310E Sterling House

Langston Road

Loughton

IG10 3TS

FIXED ASSETS

Tangible assets

4

11,283

14,134

CURRENT ASSETS

Stocks

222,600

166,800

Debtors

5

158,472

103,108

Cash at bank and in hand

73,714

51,866

454,786

321,774

CREDITORS

Amounts falling due within one year

6

224,572

136,433

NET CURRENT ASSETS

230,214

185,341

TOTAL ASSETS LESS CURRENT LIABILITIES

241,497

199,475

CREDITORS

Amounts falling due after more than one year

7

227,996

185,604

NET ASSETS

13,501

13,871

CAPITAL AND RESERVES

Called up share capital

120,105

120,105

Retained earnings

8

(106,604

)

(106,234

)

SHAREHOLDERS' FUNDS

13,501

13,871

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 28 February 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 28 February 2025 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 17 November 2025 and were signed by:

Mr Ajit Madan - Director

1.	STATUTORY INFORMATION

Camellia Sinensis 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.

Improvements to property

-

25% on reducing balance

Plant and machinery

-

25% on reducing balance

Fixtures and fittings

-

25% on reducing balance

Computer equipment

-

25% 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.

Pension costs and other post-retirement benefits

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 10 (2024 - 8 ) .

4.	TANGIBLE FIXED ASSETS

Improvements

Fixtures

to

Plant and

and

Computer

property

machinery

fittings

equipment

Totals

£

£

£

£

£

COST

At 1 March 2024

22,045

11,812

42,224

6,115

82,196

Additions

-

-

56

854

910

At 28 February 2025

22,045

11,812

42,280

6,969

83,106

DEPRECIATION

At 1 March 2024

18,121

11,510

32,868

5,563

68,062

Charge for year

981

76

2,353

351

3,761

At 28 February 2025

19,102

11,586

35,221

5,914

71,823

NET BOOK VALUE

At 28 February 2025

2,943

226

7,059

1,055

11,283

At 29 February 2024

3,924

302

9,356

552

14,134

5.

DEBTORS

28.2.25

29.2.24

as restated

£

£

Amounts falling due within one year:

Trade debtors

136,486

72,878

Rent Deposit

11,486

11,486

VAT

-

8,244

147,972

92,608

Amounts falling due after more than one year:

Other debtors

10,500

10,500

Aggregate amounts

158,472

103,108

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

28.2.25

29.2.24

as restated

£

£

Bank loans and overdrafts

22,537

-

Trade creditors

109,947

49,824

Tax

1,875

546

Social security and other taxes

45,091

36,718

VAT

9,334

-

Wages Control Account

2,792

19,348

Directors' current accounts

32,996

29,997

224,572

136,433

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

28.2.25

29.2.24

as restated

£

£

Bank loans - 2-5 years

46,225

45,587

Business Loan

73,909

73,909

Long term loan

43,172

43,172

Other Loan

64,690

22,936

227,996

185,604

8.

RESERVES

Retained

earnings

£

At 1 March 2024

(89,186

)

Prior year adjustment

(17,048

)

(106,234

)

Deficit for the year

(370

)

At 28 February 2025

(106,604

)