Company No: 10189271 (England and Wales)

Contents

• Company Information
• Balance Sheet
• Notes to the Financial Statements

DIRECTORS	A Linsbichler
	L Linsbichler

REGISTERED OFFICE	89 Woodville Road
	London
	E18 1JT
	United Kingdom

COMPANY NUMBER

10189271 (England and Wales)

ACCOUNTANT	Gravita Business Services II Limited
	Aldgate Tower
	2 Leman Street
	London
	E1 8FA
	United Kingdom

	Note	31.01.2025		31.01.2024
		£		£
Fixed assets
Intangible assets	3	105		157
Tangible assets	4	1,063		2,461
Investments	5	62,644		62,644
		63,812		65,262
Current assets
Stocks		910		296
Debtors	6	11,667		13,939
Cash at bank and in hand		16,829		28,090
		29,406		42,325
Creditors: amounts falling due within one year	7	( 120,813)		( 125,999)
Net current liabilities		(91,407)		(83,674)
Total assets less current liabilities		(27,595)		(18,412)
Creditors: amounts falling due after more than one year	8	( 91,000)		( 91,000)
Net liabilities		( 118,595)		( 109,412)
Capital and reserves
Called-up share capital	9	10,526		10,526
Profit and loss account		( 129,121 )		( 119,938 )
Total shareholders' deficit		( 118,595)		( 109,412)

For the financial year ending 31 January 2025 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

• The members have not required the Company to obtain an audit of its financial statements for the financial year in accordance with section 476;
• The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Profit and Loss Account has not been delivered.

The financial statements of Metzger & Sohne Ltd (registered number: 10189271) were approved and authorised for issue by the Board of Directors on 31 October 2025. They were signed on its behalf by:

L Linsbichler Director

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial period, unless otherwise stated.

General information and basis of accounting

Metzger & Sohne Ltd (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is 89 Woodville Road, London, E18 1JT, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Going concern

The directors have assessed the Balance Sheet and likely future cash flows at the date of approving these financial statements. The directors have a reasonable expectation that the Company has adequate resources to continue in operational existence and to meet its financial obligations as they fall due for at least 12 months from the date of signing these financial statements. Accordingly, they continue to adopt the going concern basis in preparing the financial statements.

Foreign currency

Transactions in foreign currencies are recorded at the rate of exchange at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies at the Balance Sheet date are reported at the rates of exchange prevailing at that date.

Exchange differences are recognised in the Profit and Loss Account in the period in which they arise except for exchange differences arising on gains or losses on non-monetary items which are recognised in the Statement of Comprehensive Income.

Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

Turnover is recognised when the significant risks and rewards are considered to have been transferred to the customer.

Intangible assets

Intangible assets are stated at cost or valuation, net of amortisation and any provision for impairment. Amortisation is provided on all intangible assets at rates to write off the cost or valuation of each asset over its expected useful life as follows:

Other intangible assets

10 years straight line

Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line or reducing balance basis over its expected useful life, as follows:

Leasehold improvements	depreciated over the life of the lease
Fixtures and fittings	3 years straight line
Computer equipment	4 years straight line

Fixed asset investments

Interests in subsidiaries, associates and jointly controlled entities are initially measured at cost and subsequently measured at cost less any accumulated impairment losses. The investments are assessed for impairment at each reporting date and any impairment losses or reversals of impairment losses are recognised immediately in profit or loss.

A subsidiary is an entity controlled by the company. Control is the power to govern the financial and operating policies of the entity so as to obtain benefits from its activities.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to sell, which is equivalent to the net realisable value. Cost includes materials, direct labour and an attributable proportion of manufacturing overheads based on normal levels of activity. Cost is calculated using the FIFO (first-in, first-out) method. Provision is made for obsolete, slow-moving or defective items where appropriate.

At each reporting date, an assessment is made for impairment. Any excess of the carrying amount of stocks over its estimated selling price less costs to complete and sell is recognised as an impairment loss in profit or loss. Reversals of impairment losses are also recognised in profit or loss.

2. Employees

	Year ended 31.01.2025		Period from 01.11.2022 to 31.01.2024
	Number		Number
Monthly average number of persons employed by the Company during the year, including directors	2		2

3. Intangible assets

	Other intangible assets		Total
	£		£
Cost
At 01 February 2024	6,867		6,867
At 31 January 2025	6,867		6,867
Accumulated amortisation
At 01 February 2024	6,710		6,710
Charge for the financial year	52		52
At 31 January 2025	6,762		6,762
Net book value
At 31 January 2025	105		105
At 31 January 2024	157		157

4. Tangible assets

	Leasehold improve- ments		Fixtures and fittings		Computer equipment		Total
	£		£		£		£
Cost
At 01 February 2024	5,260		4,258		1,936		11,454
Additions	0		208		0		208
At 31 January 2025	5,260		4,466		1,936		11,662
Accumulated depreciation
At 01 February 2024	5,260		2,547		1,186		8,993
Charge for the financial year	0		1,200		406		1,606
At 31 January 2025	5,260		3,747		1,592		10,599
Net book value
At 31 January 2025	0		719		344		1,063
At 31 January 2024	0		1,711		750		2,461

5. Fixed asset investments

Investments in subsidiaries

	31.01.2025
	£
Cost
At 01 February 2024	62,644
At 31 January 2025	62,644
Carrying value at 31 January 2025	62,644
Carrying value at 31 January 2024	62,644

The directors consider that the carrying amounts of financial assets carried at amortised cost in the financial statements approximate to their fair values.

6. Debtors

	31.01.2025		31.01.2024
	£		£
Trade debtors	367		13,260
Amounts owed by Group undertakings	10,467		0
Other debtors	833		679
	11,667		13,939

7. Creditors: amounts falling due within one year

	31.01.2025		31.01.2024
	£		£
Trade creditors	3,000		0
Amounts owed to Group undertakings	0		15,780
Accruals	22,685		23,185
Other taxation and social security	142		73
Other creditors	94,986		86,961
	120,813		125,999

8. Creditors: amounts falling due after more than one year

	31.01.2025		31.01.2024
	£		£
Other creditors	91,000		91,000

9. Called-up share capital

	31.01.2025		31.01.2024
	£		£
Allotted, called-up and fully-paid
105,263 Ordinary shares of £ 0.10 each	10,526		10,526