2025-01-01 2025-12-31 false Capium Accounts Production 1.1 09912165 2025-01-01 2025-12-31 09912165 bus:AbridgedAccounts 2025-01-01 2025-12-31 09912165 bus:FRS102 2025-01-01 2025-12-31 09912165 bus:AuditExemptWithAccountantsReport 2025-01-01 2025-12-31 09912165 bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 09912165 bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 09912165 2025-01-01 2025-12-31 09912165 2025-12-31 09912165 bus:RegisteredOffice 2025-01-01 2025-12-31 09912165 core:WithinOneYear 2025-12-31 09912165 core:AfterOneYear 2025-12-31 09912165 1 2025-01-01 2025-12-31 09912165 bus:Director1 2025-01-01 2025-12-31 09912165 bus:Director1 2025-12-31 09912165 bus:Director1 2024-01-01 2024-12-31 09912165 2024-01-01 09912165 bus:LeadAgentIfApplicable 2025-01-01 2025-12-31 09912165 2024-01-01 2024-12-31 09912165 2024-12-31 09912165 core:WithinOneYear 2024-12-31 09912165 core:AfterOneYear 2024-12-31 09912165 bus:EntityAccountantsOrAuditors 2024-01-01 2024-12-31 09912165 core:LandBuildings 2025-01-01 2025-12-31 09912165 core:LandBuildings 2025-12-31 09912165 core:LandBuildings 2024-12-31 09912165 core:PlantMachinery 2025-01-01 2025-12-31 09912165 core:PlantMachinery 2025-12-31 09912165 core:PlantMachinery 2024-12-31 09912165 core:FurnitureFittings 2025-01-01 2025-12-31 09912165 core:FurnitureFittings 2025-12-31 09912165 core:FurnitureFittings 2024-12-31 09912165 core:ComputerEquipment 2025-01-01 2025-12-31 09912165 core:ComputerEquipment 2025-12-31 09912165 core:ComputerEquipment 2024-12-31 09912165 core:LeasedAssetsHeldAsLessee core:PlantMachinery 2025-12-31 09912165 core:LeasedAssetsHeldAsLessee core:PlantMachinery 2024-12-31 09912165 core:CostValuation core:Non-currentFinancialInstruments 2025-12-31 09912165 core:CostValuation core:Non-currentFinancialInstruments 2024-12-31 09912165 core:AdditionsToInvestments core:Non-currentFinancialInstruments 2025-12-31 09912165 core:DisposalsDecreaseInInvestments core:Non-currentFinancialInstruments 2025-12-31 09912165 core:RevaluationsIncreaseDecreaseInInvestments core:Non-currentFinancialInstruments 2025-12-31 09912165 core:Non-currentFinancialInstruments 2025-12-31 09912165 core:Non-currentFinancialInstruments 2024-12-31 09912165 core:ShareCapital 2025-12-31 09912165 core:ShareCapital 2024-12-31 09912165 core:RetainedEarningsAccumulatedLosses 2025-12-31 09912165 core:RetainedEarningsAccumulatedLosses 2024-12-31 09912165 dpl:Item1 2025-01-01 09912165 dpl:Item1 2025-12-31 09912165 dpl:Item1 2024-01-01 09912165 dpl:Item1 2024-12-31 iso4217:GBP xbrli:shares xbrli:pure

Registered Number: 09912165
England and Wales
ALMA CAFE LTD
Abridged Accounts
Period of accounts Start date: 01 January 2025 End date: 31 December 2025

Alma Cafe Ltd Contents Page For the year ended 31 December 2025
Accountants' Report | 1
Statement of Financial Position | 2
Notes to the Financial Statements | 3

Alma Cafe Ltd Accountants' Report For the year ended 31 December 2025
Chartered Accountants' report to the board of directors on the preparation of the unaudited statutory accounts of Alma Cafe Ltd for the year ended 31 December 2025 In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Alma Cafe Ltd for the year ended 31 December 2025 which comprise of the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity 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, we are subject to its ethical and other professional requirements which are detailed at www.icaew.com/en/members/regulations-standards-and-guidance This report is made solely to the Board of Directors of Alma Cafe Ltd, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the accounts of Alma Cafe Ltd and state those matters that we have agreed to state to the Board of Directors of Alma Cafe Ltd, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Alma Cafe Ltd and its Board of Directors as a body for our work or for this report. It is your duty to ensure that Alma Cafe Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of Alma Cafe Ltd. You consider that Alma Cafe 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 accounts of Alma Cafe 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 accounts for the year ended 31 December 2025. .................................................... Chawton Hector 2 Maules Gardens Bristol Avon BS34 8AN 29 June 2026 1

Alma Cafe Ltd Statement of Financial Position As at 31 December 2025
| Notes | 2025 £ |  | 2024 £
--- | --- | --- | --- | ---
Fixed assets |  |  |
Tangible fixed assets | 3 | 139,583 |  | 117,172
|  | 139,583 |  | 117,172
Current assets |  |  |
Debtors: amounts falling due within one year |  | 38,654 |  | 52,369
Cash at bank and in hand |  | 5,731 |  | 15,614
|  | 44,385 |  | 67,983
Creditors: amount falling due within one year |  | (92,602) |  | (81,048)
Net current assets |  | (48,217) |  | (13,065)
Total assets less current liabilities |  | 91,366 |  | 104,107
Creditors: amount falling due after more than one year |  | (1,058,894) |  | (985,113)
Net assets |  | (967,528) |  | (881,006)
Capital and reserves |  |  |
Called up share capital |  | 100 |  | 100
Profit and loss account |  | (967,628) |  | (881,106)
Shareholders' funds |  | (967,528) |  | (881,006)
For the year ended 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. Director's responsibilities: The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476. The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These 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 to the Registrar of Companies. The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A). The financial statements were approved by the director on 29 June 2026 and were signed by:
------------------------------- Bakhtiyar Sadigli Director
2

Alma Cafe Ltd Notes to the Abridged Financial Statements For the year ended 31 December 2025
General Information Alma Cafe Ltd is a private company, limited by shares, registered in England and Wales, registration number 09912165, registration address 1 Lyric Square, London , W6 0NB. The presentation currency is £ sterling.
1. | Accounting policies Significant accounting policies The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by Section 1A of the standard) Turnover Turnover comprises the value of goods and services supplied by the company, net of Value Added Tax. Tangible fixed assets Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Land and Buildings | 13.5 Years Straight Line
Plant and Machinery | 33% Reducing Balance
Fixtures and Fittings | 33% Reducing Balance
Computer Equipment | 33% Reducing Balance
2. | Average number of employees Average number of employees during the year was 50 (2024 : 43).
3. | Tangible fixed assets
Cost or valuation | Land and Buildings |  | Plant and Machinery |  | Fixtures and Fittings |  | Computer Equipment |  | Total
| £ |  | £ |  | £ |  | £ |  | £
At 01 January 2025 | 196,966 |  | 107,842 |  | 28,020 |  | 11,101 |  | 343,929
Additions | - |  | 5,419 |  | 44,962 |  | 1,108 |  | 51,489
Disposals | - |  | - |  | - |  | - |  | -
At 31 December 2025 | 196,966 |  | 113,261 |  | 72,982 |  | 12,209 |  | 395,418
Depreciation
At 01 January 2025 | 107,900 |  | 83,211 |  | 26,355 |  | 9,291 |  | 226,757
Charge for year | 7,713 |  | 9,726 |  | 10,722 |  | 917 |  | 29,078
On disposals | - |  | - |  | - |  | - |  | -
At 31 December 2025 | 115,613 |  | 92,937 |  | 37,077 |  | 10,208 |  | 255,835
Net book values
Closing balance as at 31 December 2025 | 81,353 |  | 20,324 |  | 35,905 |  | 2,001 |  | 139,583
Opening balance as at 01 January 2025 | 89,066 |  | 24,631 |  | 1,665 |  | 1,810 |  | 117,172
4. | Going Concern As at the year end the liabilities of the company exceeded its assets by £967,528 (2024 - £881,006). The company is therefore dependent on the support of its director. The accounts have been prepared on a going concern basis, as the director has no plans to withdraw support.
3