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Registered number:
FOR THE YEAR ENDED 31 DECEMBER 2025
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COMPANY INFORMATION
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CONTENTS
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STRATEGIC REPORT
FOR THE YEAR ENDED 31 DECEMBER 2025
Big Mamma Holdings Limited is a subsidiary of the Big Mamma Group, a French-based Group of Italian restaurants founded at the end of 2013 by Victor Lugger and Tigrane Seydoux. The concept is Italian trattorias with products imported directly from Italy, 100% homemade cuisine by a predominantly Italian team, affordable prices, and a warm atmosphere.
At the end of the year, the company had eight restaurants in London: Gloria, Circolo Popolare, Ave Mario, Jacuzzi, Barbella and Carlotta, as well as one restaurant in Birmingham (La Bellezza) and one in Manchester (Circolo Popolare). Barbella & Circolo Popolare Manchester opened in June 2025. These establishments continue to have resounding results translated by exciting media coverage and a real public success.
2025 was the first year where all eight restaurants were operating. Out of eight, six restaurants operated throughout the year.
Gloria, Circolo Popolare, Ave Mario, Jacuzzi, Barbella, La Bellezza, Circolo Popolare - Manchester and Carlotta all performed strongly in excess of expectations driven by consistently high customer feedback scores and strong brand awareness . Each of these factors has enabled the Group to maintain its high demand for the product with the restaurants continually fully booked one month in advance up throughout 2025. The Company loss for the year, before the corporation tax and deferred tax movement, was £1,349,092 (2024 – Profit £2,042,306), a decrease of £3,391,398. Company turnover for the year was £56,190,699 (2024 - £44,276,559). Environmental The company recognises its corporate responsibility to carry out its operations whilst minimising environmental impacts. The directors’ continued aim is to comply with all applicable environmental legislation, prevent pollution and reduce waste wherever possible. The total energy use during the year including electricity and gas, was 5,388,563 kWh (gas: 2,094,093 kWh; electricity: 3,294,470 kWh). The emissions in CO2 (carbon dioxide equivalent) related to energy consumption amounted to 913.3 MT CO2e (gas: 350.2 MT CO2e; electricity: 646.8 MT CO2e). Following the establishment of our emissions baseline last year, we have focused on implementing and strengthening targeted reduction initiatives. We continued promoting energy-efficient practices across our sites, including switching off unnecessary lighting and equipment, and reinforcing employee awareness around responsible energy use and public transport options. We have also begun engaging more closely with landlords to explore opportunities for increased renewable energy procurement. Where feasible, we are assessing the use of Renewable Energy Certificates (RECs) to help offset electricity consumption. As we do not operate company-owned vehicles, our primary emissions remain electricity-related. Therefore, our efforts continue to prioritise reducing energy consumption and embedding sustainable behaviours, while building partnerships that support a transition toward cleaner energy sources. To calculate energy consumption using the GHG Protocol, we gather electricity (kWh) and gas (m³ or kWh) data from bills, convert all to kWh, and sum the totals. We then multiply by UK-specific emission factors to estimate emissions. Source of EF = https://www.carbonfootprint .com/international_electricity_factors .html.
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STRATEGIC REPORT (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
The company’s governance arrangements for assessing and managing climate-related risks and opportunities are overseen by the Board of Directors. The board is responsible for monitoring climate-related risks and ensuring these factors are integrated into the company’s strategic decision-making processes. To support its work, the company has engaged Environmental Resource Management (ERM), an environmental consultancy, to provide a detailed climate risk assessment report. This engagement supports the company’s strategy in addressing climate-related risks and opportunities in a comprehensive and systematic way. Climate-related risks are fully integrated into the company’s overall risk management process. These risks are evaluated on an ongoing basis, and mitigation measures are incorporated into business planning, operations, and strategic development. The company ensures that climate-related considerations are factored into the company’s business continuity planning, investment decisions, and performance evaluations.
The company has set a target to reduce carbon emission, reduce energy consumption and to obtain some energy from renewable resources. The company is committed to proactively managing climate-related risks and capitalizing on climate-related opportunities. By aligning with ERM recommendations, integrating climate risks into our overall risk management framework, and setting measurable targets, we aim to contribute to a more sustainable future while ensuring the long-term resilience and success of the business.
The UK restaurant sector continues to face external uncertainties, with elevated cost pressures across labour, energy, and food, alongside increases in taxation and business rates. Consumer spending also remains influenced by ongoing cost-of-living considerations.
Big Mamma is actively managing these challenges through disciplined cost control, pricing strategies, and operational efficiencies. The Directors remain confident in the Group’s resilience, adaptability, and long-term growth prospects.
The continued success and sustainability of the company will be determined significantly by the ability to continue to grow revenues more than its costs. Therefore, the level of sales and year on year growth are key performance indicators (KPIs).
In line with the company's operating objectives, financial and non-financial KPIs are used to measure and support the success of the business, including:
• Detailed analysis and monitoring of sales using average spend per head, table rotation • F&B costs • Labour costs • EBITA • Free Cash Flow • Investment Payback • Employee Turnover • Customer Satisfaction via rating on social media • BCorp
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STRATEGIC REPORT (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
Where appropriate, we also use qualitative measures in addition to KPIs to evaluate performance against our objectives where numerical measures are not appropriate. None of the above are individually key to assessing the overall performance of the company.
Gross Profit Margin is used to measure performance: Gross Profit Margin 2025 - 75% (2024 - 74%) Non-financial KPIs are monitored on a regular basis and include food and drink quality, customer feedback and staff turnover levels. These are monitored by management and drive the actions across the business to deliver the strategy. Management were satisfied with these KPIs in 2025.
Members and Employees
The members of the Company along with any future employees, are considered essential to the Company’s future. The interests and wellbeing of all members and future employees are held in the highest regard and the Company is dependent on a collegial environment to ensure success. Scheduled meetings are held on a regular basis to ensure all members are informed of business decisions and material information as it pertains to the Company. Equal opportunities are offered to all, regardless of gender, race, ethnicity or national origin, sexual orientation, religious belief, colour, disability, marital status, or age. All applicants are treated equally in respect to any recruitment, promotion, training, pay and other employment policies and practices. Under no circumstances will discrimination against any individual or group be tolerated. Business Relationships Business relationships are held in the utmost regard and are critical to the success of the Company. This includes all vendors, service providers, advisers, and strategic partnership with whom the Company initiates and maintains a professional relationship. Of particular importance as it pertains to the Company is our partners in the finance, compliance, and law areas to assist with navigating local guidelines and procedures with the highest integrity. Community and Environment The company, given its B-Corp accreditation, actively works to protect and operate harmoniously within its surrounding environment and local community. As part of the day-to-day running of the business it consistently considers its impact and how its operations can benefit the local community and environment. Standards of Business Conduct One of the tenets the Company was built upon is upholding a reputation for high standards of business conduct and ethics. We continue to focus our efforts around maintaining this reputation, which is a guiding beacon in our path to help our investments and shareholders succeed. When considering any business activity or conduct, much thought is given to longer-term implications of that decision. Decisions material to the direction and success of the Company are made on a consensual basis among the directors. Careful thought is also given to the likely scenarios we foresee materialising over the long term regarding the macro and operating environment prior to implementation.
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STRATEGIC REPORT (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
Anti-bribery and anti-corruption
The Company has adopted an anti-corruption and bribery policy which applies to the Board and employees of the Company. It generally sets out their responsibilities in observing and upholding a zero-tolerance position on bribery and corruption in all jurisdictions in which the Company operates. It also provides guidance to those working for the Company on how to recognise and deal with bribery and corruption issues and the potential consequences of failing to adhere to this guidance. The Company expects all employees, suppliers and consultants to conduct their day-to-day business activities in a fair, honest and ethical manner, be aware of and refer to this policy in all of their business activities worldwide and to conduct business on the Company’s behalf in compliance with it. Management at all levels are responsible for ensuring that those reporting to them, internally and externally, are made aware of and understand this policy. The anti-corruption and bribery policy is aligned to meet UK and Europe laws governing anti-bribery and anti-corruption. The Company takes a zero tolerance approach to acts of bribery and corruption and will not offer, give or receive bribes, or accept improper payments to obtain new business, retain existing business or secure any advantage and will not permit others to do so on its behalf.
This report was approved by the board on 22 May 2026 and signed on its behalf.
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DIRECTORS' REPORT
FOR THE YEAR ENDED 31 DECEMBER 2025
The directors present their report and the financial statements for the year ended 31 December 2025.
The directors who served during the year were:
The directors are responsible for preparing the Strategic Report, the Directors' Report and the financial statements in accordance with applicable law and regulations.
In preparing these financial statements, the directors are required to:
∙select suitable accounting policies for the company's financial statements and then apply them consistently;
∙make judgments and accounting estimates that are reasonable and prudent;
∙state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements;
∙prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.
The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the company's transactions and disclose with reasonable accuracy at any time the financial position of the company and to enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
The loss for the year, after taxation, amounted to £350,211 (2024 - profit £692,043).
There are no plans which will significantly change the activities and risks of the company.
Engaging with employees is crucial for creating a positive work environment and driving organizational success.
We foster a culture where employees feel comfortable sharing ideas, feedback, and concerns. We invest in training and career development opportunities. We include employees in decision-making processes, especially those that affect their work. We try and create a positive and inclusive work environment where employees feel safe and respected and can address any issues of discrimination or harassment promptly to the management.
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DIRECTORS' REPORT (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
Suppliers : We try and have regular and clear communication. We keep our suppliers informed about their needs, expectations, and any changes in our business. Provide constructive feedback on their performance.
Customers : We actively listen to customer feedback and address their concerns promptly. This shows that we value their input and are committed to improving. We try and provide a consistent experience across all touchpoints, from customer service to product quality. We utilize various channels (social media, email, in-person) to engage with customers and keep them informed, implement programs that reward repeat customers and encourage long-term relationships. Stakeholders : We keep stakeholders informed about our company’s performance, goals, and challenges. Transparent reporting builds trust and credibility. We actively engage with stakeholders through meetings, reports, and community involvement. The company ensures that disabled candidates are given full and fair consideration for employment, promotion, and training opportunities. Recruitment processes are designed to eliminate barriers and provide an equitable experience for all candidates, including those with disabilities. If an employee becomes disabled during their employment, the company makes every effort to continue their employment. This includes identifying suitable alternative roles if necessary and providing training or assistance to support their transition and ongoing development. The company is dedicated to creating an accessible working environment by making necessary adjustments to the workplace and working arrangements to enable disabled employees to perform their roles effectively. We continuously review our policies and practices to ensure they comply with relevant legislation and reflect best practices in supporting disabled employees.
Details of post balance sheet events are disclosed in note 26.
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DIRECTORS' REPORT (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
Under section 487(2) of the Companies Act 2006, Sopher + Co LLP will be deemed to have been reappointed as auditors 28 days after these financial statements were sent to members or 28 days after the latest date prescribed for filing the accounts with the registrar, whichever is earlier.
This report was approved by the board on 22 May 2026 and signed on its behalf.
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INDEPENDENT AUDITORS' REPORT TO THE MEMBERS OF BIG MAMMA HOLDINGS LIMITED
We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditors' responsibilities for the audit of the financial statements section of our report. We are independent of the company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the United Kingdom, including the Financial Reporting Council's Ethical Standard and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.
In auditing the financial statements, we have concluded that the directors' use of the going concern basis of accounting in the preparation of the financial statements is appropriate.
Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the company's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.
Our responsibilities and the responsibilities of the directors with respect to going concern are described in the relevant sections of this report.
The directors are responsible for the other information. The other information comprises the information included in the Annual Report, other than the financial statements and our Auditors' Report thereon. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon.
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INDEPENDENT AUDITORS' REPORT TO THE MEMBERS OF BIG MAMMA HOLDINGS LIMITED (CONTINUED)
Other information (continued)
In connection with our audit of the financial statements, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether there is a material misstatement in the financial statements or a material misstatement of the other information. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.
We have nothing to report in this regard.
In our opinion, based on the work undertaken in the course of the audit:
∙the information given in the Strategic Report and the Directors' Report for the financial year for which the financial statements are prepared is consistent with the financial statements; and
∙the Strategic Report and the Directors' Report have been prepared in accordance with applicable legal requirements.
In the light of the knowledge and understanding of the company and its environment obtained in the course of the audit, we have not identified material misstatements in the Strategic Report or the Directors' Report.
We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 requires us to report to you if, in our opinion:
∙adequate accounting records have not been kept, or returns adequate for our audit have not been received from branches not visited by us; or
∙the financial statements are not in agreement with the accounting records and returns; or
∙certain disclosures of directors' remuneration specified by law are not made; or
∙we have not received all the information and explanations we require for our audit.
As explained more fully in the Directors' Responsibilities Statement set out on page 5, the directors are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the directors determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.
In preparing the financial statements, the directors are responsible for assessing the company's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the directors either intend to liquidate the company or to cease operations, or have no realistic alternative but to do so.
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INDEPENDENT AUDITORS' REPORT TO THE MEMBERS OF BIG MAMMA HOLDINGS LIMITED (CONTINUED)
Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an Auditors' Report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.
Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:
Our approach to identifying and assessing the risks of material misstatement in respect of irregularities, including fraud and non-compliance with laws and regulations, was as follows:
∙the engagement partner ensured that the engagement team collectively had the appropriate competence, capabilities and skills to identify or recognise non-compliance with applicable laws and regulations;
∙we identified the laws and regulations applicable to the Company through discussions with directors and other management, and from our commercial knowledge and experience of the hospitality sector;
∙we focused on specific laws and regulations which we considered may have a direct material effect on the financial statements or the operations of the Company, including the Companies Act 2006, taxation legislation and data protection, anti-bribery, employment, environmental and health and safety legislation;
∙we assessed the extent of compliance with the laws and regulations identified above through making enquiries of management and inspecting legal correspondence; and
∙identified laws and regulations were communicated within the audit team regularly and the team remained alert to instances of non-compliance throughout the audit.
We assessed the susceptibility of the Company’s financial statements to material misstatement, including obtaining an understanding of how fraud might occur, by:
∙making enquiries of management as to where they considered there was susceptibility to fraud, their knowledge of actual, suspected and alleged fraud;
∙considering the internal controls in place to mitigate risks of fraud and non-compliance with laws and regulations; and
∙understanding the design of the Company’s remuneration policies.
To address the risk of fraud through management bias and override of controls, we:
∙performed analytical procedures to identify any unusual or unexpected relationships;
∙tested journal entries to identify unusual transactions;
∙assessed whether judgements and assumptions made in determining the accounting estimates were indicative of potential bias; and
∙investigated the rationale behind significant or unusual transactions.
In response to the risk of irregularities and non-compliance with laws and regulations, we designed procedures which included, but were not limited to:
∙agreeing financial statement disclosures to underlying supporting documentation;
∙enquiring of management as to actual and potential litigation and claims; and
∙reviewing correspondence with HMRC, relevant regulators and the Company’s legal advisors.
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INDEPENDENT AUDITORS' REPORT TO THE MEMBERS OF BIG MAMMA HOLDINGS LIMITED (CONTINUED)
Auditors' responsibilities for the audit of the financial statements (continued)
There are inherent limitations in our audit procedures described above. The more removed that laws and regulations are from financial transactions, the less likely it is that we would become aware of non-compliance. Auditing standards also limit the audit procedures required to identify non-compliance with laws and regulations to enquiry of the directors and other management and the inspection of regulatory and legal correspondence, if any. Material misstatements that arise due to fraud can be harder to detect than those that arise from error as they may involve deliberate concealment or collusion.
A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council's website at: www.frc.org.uk/auditorsresponsibilities. This description forms part of our Auditors' Report.
This report is made solely to the company's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the company's members those matters we are required to state to them in an Auditors' Report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and the company's members, as a body, for our audit work, for this report, or for the opinions we have formed.
for and on behalf of
Chartered Accountants
Statutory Auditors
5 Elstree Gate
Elstree Way
Borehamwood
Hertfordshire
WD6 1JD
22 May 2026
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STATEMENT OF COMPREHENSIVE INCOME
FOR THE YEAR ENDED 31 DECEMBER 2025
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STATEMENT OF FINANCIAL POSITION
AS AT 31 DECEMBER 2025
The financial statements were approved and authorised for issue by the board and were signed on its behalf on 22 May 2026.
The notes on pages 16 to 27 form part of these financial statements.
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STATEMENT OF CHANGES IN EQUITY
FOR THE YEAR ENDED 31 DECEMBER 2025
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STATEMENT OF CASH FLOWS
FOR THE YEAR ENDED 31 DECEMBER 2025
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NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
Big Mamma Holdings Limited is a private limited liability company registered in England and Wales. Its registered office is at 144 Great Portland Street, London, W1W 6QT and its business address is at Huckletree Soho, Basement - Second Floor, Ingestre Court Basement, Ingestre PI, London W1F 0JL.
The principal activity of the company is that of operating restaurants.
2.Accounting policies
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.
The preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgment in applying the company's accounting policies (see note 3).
The following principal accounting policies have been applied:
The company made a loss for the year and at the statement of financial position date had net current liabilities. The directors have obtained assurance from the ultimate parent undertaking that funds will be made available to the company so that it will be able to carry on on trading and meet its financial obligations as and when they fall due for at least twelve months from the date of accounts are approved. The accounts have therefore been prepared under the going concern basis.
Turnover consists of food and beverage sales, which are recognised at the point of sale.
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NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
2.Accounting policies (continued)
At each reporting date the company assesses whether there is any indication of impairment. If such indication exists, the recoverable amount of the asset is determined which is the higher of its fair value less costs to sell and its value in use. An impairment loss is recognised where the carrying amount exceeds the recoverable amount.
Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method.
The estimated useful lives range as follows:
The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.
Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.
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NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
2.Accounting policies (continued)
The company enters into transactions that result in basic financial instruments such as trade and other debtors, trade and other creditors, cash and cash equivalents, and loans with related parties.
Trade debtors, other debtors and loans to related parties are recognised initially at the transaction price less attributable transaction costs. Trade creditors, other creditors and loans from related parties are recognised initially at transaction price plus attributable transaction costs. Subsequently they are measured at amortised cost using the effective interest method, less any impairment losses in the case of trade and other debtors, and loans to related parties. Cash and cash equivalents comprise cash balances and call deposits.
The company's functional and presentational currency is £ Sterling.
Foreign currency transactions are translated into the functional currency using the spot exchange rates at the dates of the transactions. At each period end foreign currency monetary items are translated using the closing rate. Non-monetary items measured at historical cost are translated using the exchange rate at the date of the transaction and non-monetary items measured at fair value are measured using the exchange rate when fair value was determined. Foreign exchange gains and losses resulting from the settlement of transactions and from the translation at period-end exchange rates of monetary assets and liabilities denominated in foreign currencies are recognised in the Statement of Comprehensive Income.
The company contributes to a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the company pays fixed contributions into a separate entity. Once the contributions have been paid the company has no further payment obligations.
The contributions are recognised as an expense in the Statement of Comprehensive Income when they fall due. Amounts not paid are shown in accruals as a liability in the Statement of Financial Position. The assets of the plan are held separately from the company in independently administered funds.
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NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
2.Accounting policies (continued)
The company's exceptional items are pre-opening costs incurred up until the date of opening a new restaurant. a) Determining whether there are indicators of impairment of the company's tangible assets. Factors taken into consideration in reaching such a decision include the economic viability and expected future financial performance of the asset. In preparing these financial statements, the management have considered the following key sources of estimation uncertainty: a) Tangible assets are depreciated over their useful lives taking into account residual values, where appropriate. The actual lives of the assets and residual values are assessed annually and may vary depending on a number of factors. In re-assessing asset lives, factors such as technological innovation and maintenance programmes are taken into account. Residual value assessments consider issues such as future market conditions, the remaining life of the asset and estimated disposal values.
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NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
All turnover arose within the United Kingdom, and it is wholly attributable to the principal activity of the company.
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NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
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NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
11.Taxation (continued)
At the reporting date the company has estimated tax losses of £15,194,959 (2024 - £8,624,778) available to carry forward and use against future taxable profits. A deferred tax asset has been recognised in relation to these losses. Further details are disclosed in note 19.
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NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
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NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
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NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
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NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
Profit and loss account
A group company Big Mamma SAS has provided corporate guarantees to landlords in support of lease liabilities arising under lease agreements entered into by the company for new restaurant sites. As at the reporting date, no liability is expected to arise under these guarantees and accordingly no provision has been recognised in the financial statements.
The company contributed to a defined contributions pension scheme. The assets of the scheme are held separately from those of the company in an independently administered fund. The pension cost charge represents contributions payable by the company to the fund and amounted to £301,134 (2024 - £213,277). At the Statement of Financial Position date the company owed £121,398 (2024 - £86,261) to the pension fund.
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NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
The company's immediate parent undertaking is Big Mamma Food S.A.S., a company registered in France with registered office address 35 Rue du Sentier, 75002, Paris, France.
The company's ultimate parent undertaking is Metropolitan Properties International s.r.o., a company registered in Czechia with registered office address Ke Kaplance 60, zip code160, Prague, Czech Republic.
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