REGISTERED NUMBER: 12311650 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025

FOR

MESONI LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Mr S Pinducciu

REGISTERED OFFICE:

Flat 5 15 Lansdowne Place

Upper Norwood

London

SE19 2UA

REGISTERED NUMBER:

12311650 (England and Wales)

ACCOUNTANTS:

Bayar Hughes & Co

Chartered Certified Accountants

4 Green Lane Business Park

238 Green lane

New Eltham

London

SE9 3TL

FIXED ASSETS

Intangible assets

4

5,125

6,150

Tangible assets

5

3,434

2,601

8,559

8,751

CURRENT ASSETS

Debtors

6

18,482

142

Cash at bank

28,380

23,632

46,862

23,774

CREDITORS

Amounts falling due within one year

7

31,346

11,728

NET CURRENT ASSETS

15,516

12,046

TOTAL ASSETS LESS CURRENT LIABILITIES

24,075

20,797

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

23,975

20,697

SHAREHOLDERS' FUNDS

24,075

20,797

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 July 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 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 23 September 2025 and were signed by:

Mr S Pinducciu - Director

1.	STATUTORY INFORMATION

Mesoni 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 comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2020, is being amortised evenly over its estimated useful life of ten years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

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

Equipment, Fixtures & Fitting

-

25% on reducing balance

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 1 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 August 2024

and 31 July 2025

10,250

AMORTISATION

At 1 August 2024

4,100

Charge for year

1,025

At 31 July 2025

5,125

NET BOOK VALUE

At 31 July 2025

5,125

At 31 July 2024

6,150

5.	TANGIBLE FIXED ASSETS

Equipment,

Fixtures

& Fitting

£

COST

At 1 August 2024

5,655

Additions

1,978

At 31 July 2025

7,633

DEPRECIATION

At 1 August 2024

3,054

Charge for year

1,145

At 31 July 2025

4,199

NET BOOK VALUE

At 31 July 2025

3,434

At 31 July 2024

2,601

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

18,338

-

Other debtors

144

142

18,482

142

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

6,469

-

Taxation and social security

19,970

8,840

Other creditors

4,907

2,888

31,346

11,728