REGISTERED NUMBER: 07311027 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST AUGUST 2025

FOR

MEZZINO LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

J D McGrath

C Jones

REGISTERED OFFICE:

The Coach House

Hexgreave Hall

Upper Hexgreave

Farnsfield

Nottinghamshire

NG22 8LS

REGISTERED NUMBER:

07311027 (England and Wales)

ACCOUNTANTS:

Stephenson Nuttall & Co

Chartered Accountants

Ossington Chambers

6-8 Castle Gate

Newark

Nottinghamshire

NG24 1AX

FIXED ASSETS

Tangible assets

4

60,619

57,762

Investments

5

150

150

60,769

57,912

CURRENT ASSETS

Debtors

6

986,048

384,868

Cash at bank and in hand

1,361,844

823,691

2,347,892

1,208,559

CREDITORS

Amounts falling due within one year

7

916,149

419,482

NET CURRENT ASSETS

1,431,743

789,077

TOTAL ASSETS LESS CURRENT LIABILITIES

1,492,512

846,989

PROVISIONS FOR LIABILITIES

8

15,155

14,441

NET ASSETS

1,477,357

832,548

CAPITAL AND RESERVES

Called up share capital

9

10

10

Retained earnings

1,477,347

832,538

SHAREHOLDERS' FUNDS

1,477,357

832,548

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31st August 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 15th May 2026 and were signed on its behalf by:

C Jones - Director

1.	STATUTORY INFORMATION

Mezzino 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 is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

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

Computer software

-

20% on cost

Fixtures and fittings

-

20% on cost

Computer equipment

-

33% on reducing balance

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 35 (2024 - 21 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Computer

and

Computer

software

fittings

equipment

Totals

£

£

£

£

COST

At 1st September 2024

91,000

8,128

64,321

163,449

Additions

6,829

-

22,227

29,056

At 31st August 2025

97,829

8,128

86,548

192,505

DEPRECIATION

At 1st September 2024

56,706

7,447

41,534

105,687

Charge for year

14,518

220

11,461

26,199

At 31st August 2025

71,224

7,667

52,995

131,886

NET BOOK VALUE

At 31st August 2025

26,605

461

33,553

60,619

At 31st August 2024

34,294

681

22,787

57,762

5.	FIXED ASSET INVESTMENTS

Shares in

group

undertakings

£

COST

At 1st September 2024

and 31st August 2025

150

NET BOOK VALUE

At 31st August 2025

150

At 31st August 2024

150

Fixed asset investments represents 100% of the ordinary share capital of Mezzino (Ireland) Ltd, a company incorporated in the Republic of Ireland, and 50.2% of the ordinary share capital of Mezzino Investments Ltd, a company incorporated in the United Kingdom.

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/8/25

31/8/24

£

£

Trade debtors

559,477

189,658

Due from group undertakings

361,247

169,812

Prepayments

65,324

25,398

986,048

384,868

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/8/25

31/8/24

£

£

Trade creditors

131,567

27,888

Tax

213,799

129,184

Social security and other taxes

487,382

220,672

Other creditors

77,611

39,738

Accrued expenses

5,790

2,000

916,149

419,482

8.	PROVISIONS FOR LIABILITIES

31/8/25

31/8/24

£

£

Deferred tax

15,155

14,441

Deferred

tax

£

Balance at 1st September 2024

14,441

Accelerated capital allowances

714

Balance at 31st August 2025

15,155

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31/8/25

31/8/24

value:

£

£

10

Ordinary

£1

10

10

10.	RELATED PARTY DISCLOSURES

During the year, management charges of £142,956 (2024 - £124,046) were charged by the company to Mezzino Investments Ltd.

At 31st August 2025 an amount of £nil (2024 - £nil) was owed to the company by Mezzino Investments Ltd.

At 31st August 2025 an amount of £361,247 (2024 - £169,812) was owed to the company by Mezzino (Ireland) Ltd.