Mezze Software Ltd

(Registration number: 13500441)
Balance Sheet as at 31 August 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	4	3,049	3,941
Current assets
Debtors	5	178,057	166,488
Cash at bank and in hand		126,969	153,232
		305,026	319,720
Creditors: Amounts falling due within one year	6	(172,915)	(197,272)
Net current assets		132,111	122,448
Net assets		135,160	126,389
Capital and reserves
Called up share capital	7	1	1
Profit and loss account		135,159	126,388
Total equity		135,160	126,389

Mezze Software Ltd

(Registration number: 13500441)
Balance Sheet as at 31 August 2025

For the financial year ending 31 August 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 accounts for the year in question in accordance with section 476; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and FRS 102 ‘The Financial Reporting Standard Applicable in the UK and Republic of Ireland’.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime and the option not to file the Profit and Loss Account has been taken.

Approved and authorised for issue by the Board on 18 May 2026 and signed on its behalf by:
 

.........................................

S A J Bos
Director

Mezze Software Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 August 2025

1	Statutory information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
12 Colston Yard
Bristol
BS1 5BD
England

2	Accounting policies

Summary of significant accounting policies

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A - 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006.

Basis of preparation

These financial statements have been prepared using the historical cost convention.

The financial statements are prepared in pounds sterling which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.

Going concern

The accounts have been prepared on a going concern basis which assumes that the company has sufficient funds to continue to trade for the foreseeable future. The directors have indicated their willingness to continue to support the company and accordingly the accounts have been prepared on the basis that the company is a going concern.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Mezze Software Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 August 2025

Government grants

Government grants are recognised, using the accrual model, at the fair value of the asset received or receivable when there is reasonable assurance that the company will comply with conditions attaching to them and the grants will be received.

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Tangible fixed assets

Tangible assets are stated in the statement of financial position at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Office equipment	33% on cost

Research and development costs

Research and development costs are written off to profit or loss in the year incurred.

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Trade creditors

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Mezze Software Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 August 2025

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

Employee benefits
The costs of short-term employee benefits are recognised as a liability and an expense.

The cost of any unused holiday entitlement is recognised in the period in which the employees' services are received.

Share based payments

The company has issued options over its unissued shares to certain employees. The cost of equity-settled transactions is measured by reference to the fair value of the equity instruments granted at the date at which they are granted and is recognised as an expense over the vesting period, which ends on the date on which the option holder becomes fully entitled to the award. Fair value is determined using the Black Scholes pricing model.

At each balance sheet date before vesting, the cumulative expense is calculated, representing the extent to which the vesting period has expired and management’s best estimate of the achievement or otherwise of non-market conditions and of the number of equity instruments that will ultimately vest. The movement in cumulative expense since the previous balance sheet date is recognised in the profit and loss account, with a corresponding entry in equity.

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 8 (2024 - 7).

Mezze Software Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 August 2025

4	Tangible fixed assets

	Office equipment  £
Cost
At 1 September 2024	7,830
Additions	1,995
At 31 August 2025	9,825
Depreciation
At 1 September 2024	3,889
Charge for the year	2,887
At 31 August 2025	6,776
Carrying amount
At 31 August 2025	3,049
At 31 August 2024	3,941

Mezze Software Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 August 2025

5	Debtors: amounts falling due within one year

	Note	2025 £	2024 £
Trade debtors		118,199	98,097
Amounts owed by group undertakings	8	2,695	31,103
Prepayment and Accrued Income		48,438	32,171
Other debtors		4,607	5,117
Directors' loan accounts		4,118	-
		178,057	166,488

6

Creditors

	2025 £	2024 £
Amounts falling due within one year
Trade creditors	30,320	34,753
Taxation and social security	79,200	60,390
Other creditors	1,884	1,986
Accruals and Deferred Income	35,949	42,369
Corporation tax	25,412	57,552
Directors' loan accounts	150	222
	172,915	197,272

Mezze Software Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 August 2025

7	Share capital

Allotted, called up and fully paid shares

	2025		2024
	No.	£	No.	£
Ordinary shares of £0.000001 (2024 - £0.001) each	1,177,000	1.18	1,177	1.18