REGISTERED NUMBER: 01209111 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 December 2025

for

Mesguen (UK) Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

P Gac

SAS Somesfi

Primever Services

SECRETARY:

P Gac

REGISTERED OFFICE:

22 The Square

The Millfields

Plymouth

Devon

PL1 3JX

BUSINESS ADDRESS:

C/O Sheppards Accountants Limited

22 The Square

The Millfields

Plymouth

Devon

PL1 3JX

REGISTERED NUMBER:

01209111 (England and Wales)

ACCOUNTANTS:

Sheppards Accountants Limited

22 The Square

The Millfields

Plymouth

Devon

PL1 3JX

FIXED ASSETS

Intangible assets

4

-

2,570

Tangible assets

5

375,350

291,371

Investments

6

11,500

11,500

386,850

305,441

CURRENT ASSETS

Debtors

7

288,151

333,943

Cash at bank

1,406,676

1,056,874

1,694,827

1,390,817

CREDITORS

Amounts falling due within one year

8

127,422

158,116

NET CURRENT ASSETS

1,567,405

1,232,701

TOTAL ASSETS LESS CURRENT LIABILITIES

1,954,255

1,538,142

PROVISIONS FOR LIABILITIES

20,353

-

NET ASSETS

1,933,902

1,538,142

CAPITAL AND RESERVES

Called up share capital

8,000

8,000

Retained earnings

1,925,902

1,530,142

1,933,902

1,538,142

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Board of Directors and authorised for issue on 14 April 2026 and were signed on its behalf by:

P Gac - Director

1.	STATUTORY INFORMATION

Mesguen (UK) 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 represents the total invoice value, excluding value added tax, of sales made during the year and derives from the provision of goods falling within the company's ordinary activities.

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.

Patents and licences are being amortised evenly over their estimated useful life of four years.

Tangible fixed assets and depreciation

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

Plant and machinery

-

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.

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.

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts and finance leases are capitalised as tangible assets and depreciated over the shorter of the lease term and their useful lives. Obligations under such agreements are included in creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce constant periodic rates of charge on the net obligations outstanding in each period.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 7 (2024 - 7 ) .

4.	INTANGIBLE FIXED ASSETS

Patents

and

licences

£

COST

At 1 January 2025

and 31 December 2025

10,280

AMORTISATION

At 1 January 2025

7,710

Amortisation for year

2,570

At 31 December 2025

10,280

NET BOOK VALUE

At 31 December 2025

-

At 31 December 2024

2,570

5.	TANGIBLE FIXED ASSETS

Improvements

Freehold

to

Plant and

property

property

machinery

Totals

£

£

£

£

COST

At 1 January 2025

300,000

55,984

17,742

373,726

Additions

-

-

137,249

137,249

At 31 December 2025

300,000

55,984

154,991

510,975

DEPRECIATION

At 1 January 2025

56,250

16,795

9,310

82,355

Charge for year

11,250

5,599

36,421

53,270

At 31 December 2025

67,500

22,394

45,731

135,625

NET BOOK VALUE

At 31 December 2025

232,500

33,590

109,260

375,350

At 31 December 2024

243,750

39,189

8,432

291,371

6.	FIXED ASSET INVESTMENTS

Other

investments

£

COST

At 1 January 2025

and 31 December 2025

11,500

NET BOOK VALUE

At 31 December 2025

11,500

At 31 December 2024

11,500

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

196,977

237,858

Amounts owed by group undertakings

27,503

27,503

Other debtors

37,171

42,746

VAT

26,500

25,836

288,151

333,943

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

6,036

8,553

Corporation tax

112,181

141,156

Social security and other taxes

7,030

6,257

Accruals and deferred income

2,175

2,150

127,422

158,116