REGISTERED NUMBER: 09918288 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 DECEMBER 2025

FOR

MAZAL CERTS LTD

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

3

DIRECTOR:

C Galandauer

REGISTERED OFFICE:

115 Craven Park Road

London

N15 6BL

REGISTERED NUMBER:

09918288 (England and Wales)

ACCOUNTANTS:

Venitt and Greaves

Chartered Accountants

115 Craven Park Road

South Tottenham

London

N15 6BL

CURRENT ASSETS

Debtors

5

50,000

50,000

Cash at bank

-

789

50,000

50,789

CREDITORS

Amounts falling due within one year

6

(16,905

)

(16,546

)

NET CURRENT ASSETS

33,095

34,243

TOTAL ASSETS LESS CURRENT LIABILITIES

33,095

34,243

CREDITORS

Amounts falling due after more than one year

7

(20,525

)

(20,888

)

NET ASSETS

12,570

13,355

CAPITAL AND RESERVES

Called up share capital

9

1

1

Retained earnings

10

12,569

13,354

SHAREHOLDERS' FUNDS

12,570

13,355

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 December 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 7 January 2026 and were signed by:

C Galandauer - Director

1.	STATUTORY INFORMATION

Mazal Certs 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2016, is being amortised evenly over its estimated useful life of five 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.

3.	EMPLOYEES AND DIRECTORS

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

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 31 December 2024

and 30 December 2025

5,000

AMORTISATION

At 31 December 2024

and 30 December 2025

5,000

NET BOOK VALUE

At 30 December 2025

-

At 30 December 2024

-

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.12.25

30.12.24

£

£

Other debtors

50,000

50,000

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.12.25

30.12.24

£

£

Tax

3,958

3,958

Other creditors

12,227

12,228

Accrued expenses

720

360

16,905

16,546

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

30.12.25

30.12.24

£

£

Other loans more 5yrs instal

20,525

20,888

Amounts falling due in more than five years:

Repayable by instalments

Other loans more 5yrs instal

20,525

20,888

8.	SECURED DEBTS

The following secured debts are included within creditors:

30.12.25

30.12.24

£

£

Other loans

20,525

20,888

Under the bank loan, £20,525 was received under Bounce back Loan Scheme (BBL). The loan is unsecured, interest free for the first year, then capped at 2.5% afterwards and backed by HM Government.

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

30.12.25

30.12.24

value:

£

£

1

Ordinary

£1

1

1

10.

RESERVES

Retained

earnings

£

At 31 December 2024

13,354

Deficit for the year

(785

)

At 30 December 2025

12,569

11.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is C Galandauer.