999 PIZZA TOPPINGS (BIRMINGHAM) LIMITED

Registered number

11899939

Accounts For The Year Ended

31 May 2025

999 PIZZA TOPPINGS (BIRMINGHAM) LIMITED
Report and accounts
Contents




Page

Company information	1
Directors' report	2
Independent auditor's report	3 - 5
Profit and loss account	6
Statement of comprehensive income	7
Balance sheet	8
Statement of changes in equity	9
Notes to the accounts	10 -13

For Director's information only:
Detailed profit and loss accounts	14-15

999 PIZZA TOPPINGS (BIRMINGHAM) LIMITED

Company Information

Directors

Mr. H Haghighat

Mr H Aminnia

Auditors

Whitemoor Audit LLP

Chartered Accountants &

Registered Auditors

5th Floor

111 Charterhouse Street

London

EC1M 6AW

Registered office

54 Roebuck Lane

West Bromwich

Birmingham

B70 6QP

Registered number

11899939

999 PIZZA TOPPINGS (BIRMINGHAM) LIMITED
Registered number:		11899939
Directors' Report

The directors present their report and accounts for the year ended 31 May 2025.

Principal activities
The company's principal activity during the year was that of supplying food products.

Directors
The following persons served as directors during the year:

	Mr H Haghighat
	Mr H Aminnia

Dividend
No dividend was paid during the year

Directors' responsibilities

The directors are responsible for preparing the report and accounts in accordance with applicable law and regulations.

Company law requires the directors to prepare accounts for each financial year. Under that law the directors have elected to prepare the accounts in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the directors must not approve the accounts unless they are satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period. In preparing these accounts, the directors are required to:
●	select suitable accounting policies and then apply them consistently;
●	make judgements and estimates that are reasonable and prudent;
●	prepare the accounts 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 enable them to ensure that the accounts 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.


Disclosure of information to auditors

Each person who was a director at the time this report was approved confirms that:
●	so far as he is aware, there is no relevant audit information of which the company's auditor is unaware; and
●	he has taken all the steps that he ought to have taken as a director in order to make himself aware of any relevant audit information and to establish that the company's auditor is aware of that information.


Small company provisions
This report has been prepared in accordance with the provisions in Part 15 of the Companies Act 2006 applicable to companies subject to the small companies regime.

This report was approved by the board on 27 May 2026 and signed on its behalf.





Mr. H Aminnia
Director

999 PIZZA TOPPINGS (BIRMINGHAM) LIMITED
Independent auditor's report
to the members of 999 PIZZA TOPPINGS (BIRMINGHAM) LIMITED

Opinion

We have audited the accounts of 999 PIZZA TOPPINGS (BIRMINGHAM) LIMITED for the year ended 31 May 2025 which comprise the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and notes to the accounts, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' (United Kingdom Generally Accepted Accounting Practice).
In our opinion the accounts:
●	give a true and fair view of the state of the company's affairs as at 31 May 2025 and of its loss for the year then ended;
●	have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice;
●	have been prepared in accordance with the requirements of the Companies Act 2006.


Basis of opinion
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 Auditor’s responsibilities for the audit of the accounts section of our report. We are independent of the company in accordance with the ethical requirements that are relevant to our audit of the accounts in the UK, including the FRC’s Ethical Standard, and the provisions available for small entities, in the circumstances set out below, 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 accordance with the exemption provided by FRC's Ethical Standard - Provisions Available for Audits of Small Entities, we have prepared and submitted the company’s returns to the tax authorities and assisted with the preparation of the accounts.

Conclusions relating to going concern
In auditing the accounts, we have concluded that the directors' use of the going concern basis of accounting in the preparation of the accounts 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 accounts 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.
Other information
The other information comprises the information included in the report and accounts, other than the accounts and our auditor’s report thereon. The directors are responsible for the other information. Our opinion on the accounts 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. In connection with our audit of the accounts, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the accounts 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 accounts 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.

Opinions on other matters prescribed by the Companies Act 2006
In our opinion, based on the work undertaken in the course of the audit:
●	the information given in the directors’ report for the financial year for which the accounts are prepared is consistent with the accounts; and
●	the directors’ report has been prepared in accordance with applicable legal requirements.

Matters on which we are required to report by exception

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 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 accounts 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; or
●	the directors were not entitled to prepare the accounts in accordance with the small companies regime and take advantage of the small companies’ exemptions in preparing the directors’ report and from the requirement to prepare a strategic report.

Responsibilities of directors
As explained more fully in the directors’ responsibilities statement, the directors are responsible for the preparation of the accounts 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 accounts that are free from material misstatement, whether due to fraud or error.
In preparing the accounts, 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.

Auditor’s responsibilities for the audit of the accounts
Our objectives are to obtain reasonable assurance about whether the accounts as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s 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 accounts.

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:
•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 in the catering industry.
•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 relevant legislation such as the Companies Act 2006, taxation legislation, 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
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;
•investigated the rationale behind significant or unusual transactions; and
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;
•reading the minutes of meetings of those charged with governance;
•enquiring of management as to actual and potential litigation and claims;
•reviewing correspondence with HMRC and relevant regulators.

A further description of our responsibilities for the audit of the accounts is located on the Financial Reporting Council’s website at www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor’s report.


Use of our 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 auditor's 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.



Neal Brand
(Senior Statutory Auditor)		5th Floor
for and on behalf of		111 Charterhouse Street
Whitemoor Audit LLP		London
Accountants and Statutory Auditors
27 May 2026		EC1M 6AW

999 PIZZA TOPPINGS (BIRMINGHAM) LIMITED
Profit and Loss Account
for the year ended 31 May 2025


	2025		2024
£		£

Turnover	7,552,881		6,652,957

Cost of sales	(6,313,975)		(5,493,111)

Gross profit	1,238,906		1,159,846

Distribution costs	(170,384)		(105,866)
Administrative expenses	(1,177,880)		(1,163,417)

Operating loss	(109,358)		(109,437)

Interest payable	(3,777)		(4,024)

Loss before taxation	(113,135)		(113,461)

Tax on loss	9,233		(31,413)

Loss for the financial year	(103,902)		(144,874)

999 PIZZA TOPPINGS (BIRMINGHAM) LIMITED
Statement of comprehensive income
for the year ended 31 May 2025


	2025		2024
£		£

Loss for the financial year	(103,902)		(144,874)

Other comprehensive income

Total comprehensive income for the year	(103,902)		(144,874)

999 PIZZA TOPPINGS (BIRMINGHAM) LIMITED
Registered number:		11899939
Balance Sheet
as at 31 May 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	5		217,268			255,609

Current assets
Debtors	6	237,091			193,704
Cash at bank and in hand		106,287			180,471
		343,378			374,175

Creditors: amounts falling due within one year	7	(255,276)			(177,166)

Net current assets			88,102			197,009

Total assets less current liabilities			305,370			452,618

Creditors: amounts falling due after more than one year	8		(6,151)			(40,264)

Provisions for liabilities			(48,804)			(58,037)


Net assets			250,415			354,317

Capital and reserves
Called up share capital			100			100
Profit and loss account			250,315			354,217

Shareholders' funds			250,415			354,317

The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.


Mr. H. Aminnia
Director
Approved by the board on 27 May 2026

999 PIZZA TOPPINGS (BIRMINGHAM) LIMITED
Statement of Changes in Equity
for the year ended 31 May 2025

Share		Share		Re-		Profit		Total
capital		premium		valuation		and loss
reserve						account
£		£		£		£		£

At 1 June 2023	100		-		-		499,091		499,191

Loss for the financial year							(144,874)		(144,874)


At 31 May 2024	100		-		-		354,217		354,317



At 1 June 2024	100		-		-		354,217		354,317

Loss for the financial year							(103,902)		(103,902)


At 31 May 2025	100		-		-		250,315		250,415

999 PIZZA TOPPINGS (BIRMINGHAM) LIMITED
Notes to the Accounts
for the year ended 31 May 2025


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Turnover
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:
	Plant & Machinery		15% reducing balance
	Motor Vehicles		15% reducing balance

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Provisions
	Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

	Leased assets
	A lease is classified as a finance lease if it transfers substantially all the risks and rewards incidental to ownership. All other leases are classified as operating leases. The rights of use and obligations under finance leases are initially recognised as assets and liabilities at amounts equal to the fair value of the leased assets or, if lower, the present value of the minimum lease payments. Minimum lease payments are apportioned between the finance charge and the reduction in the outstanding liability using the effective interest rate method. The finance charge is allocated to each period during the lease so as to produce a constant periodic rate of interest on the remaining balance of the liability. Leased assets are depreciated in accordance with the company's policy for tangible fixed assets. If there is no reasonable certainty that ownership will be obtained at the end of the lease term, the asset is depreciated over the lower of the lease term and its useful life. Operating lease payments are recognised as an expense on a straight line basis over the lease term.

	Pensions
	Contributions to defined contribution plans are expensed in the period to which they relate.

2	Going Concern
	The company relies on Pizza GoGo Limited, the parent company, incorporated in UK, for all
	its supplies and other trading facilities.


3	Audit information

	The audit report is unqualified.

	Senior statutory auditor:	Neal Brand
	Firm:	Whitemoor Audit LLP
	Date of audit report:	27 May 2026


4	Employees				2025		2024
Number						Number

	Average number of persons employed by the company				23		18


5	Tangible fixed assets
			Plant and machinery etc		Motor vehicles		Total
£				£		£
	Cost
	At 1 June 2024		63,122		296,556		359,678
	At 31 May 2025		63,122		296,556		359,678

	Depreciation
	At 1 June 2024		24,463		79,605		104,068
	Charge for the year		5,799		32,543		38,342
	At 31 May 2025		30,262		112,148		142,410

	Net book value
	At 31 May 2025		32,860		184,408		217,268
	At 31 May 2024		38,659		216,951		255,610


6	Debtors				2025		2024
£						£

	Trade debtors				214,496		152,949
	Other debtors				22,595		40,755
					237,091		193,704


7	Creditors: amounts falling due within one year				2025		2024
£						£

	Bank loan ( see note 8 below )				10,000		10,000
	Obligations under finance lease and hire purchase contracts				23,986		30,836
	Trade creditors				38,967		3,883
	Taxation and social security costs				14,962		13,903
	Other creditors				167,361		118,544
					255,276		177,166


8	Creditors: amounts falling due after one year				2025		2024
£						£

	Bank loan				2,996		13,122
	Obligations under finance lease and hire purchase contracts				3,155		27,142
					6,151		40,264

	The Bounce back loan is unsecured and is repayable over a period of 60 months starting from 28th September 2021.
	The interest rate is 2.5% annually.

9	Related party transactions				2025		2024
£						£
(i)	At the year end the amount owed from and to Pizza GoGo Limited, the parent
	company ( see note 10 below) , were as follows:


	Receivable from Pizza GoGo Limited				-		100,000
	(disclosed under debtors in note 6 above)
	Payable to Pizza GoGo Limited				31,665.60	-
	(disclosed under trade creditors in note 7 above)

(ii)	During the year, Pizza Gogo Limited as the main supplier, had charged 999 Pizza Toppings (Birmingham) Limited £6,264,513 net of vat (2024 -£5,558,217 net of vat ) for goods acquired during the year.

iii)	During the year, Pizza Gogo Limited charged rent to 999 Pizza Toppings (Birmingham) Limited £79,164 ( 2024: £79,164) for use of warehouse and office facilities.

10	Controlling party

	The company is controlled by Pizza GoGo Limited, a company incorporated & registered in the UK which owns 90% shares in 999 Pizza Toppings (Birmingham) Limited.


11	Other information

	999 PIZZA TOPPINGS (BIRMINGHAM) LIMITED is a private company limited by shares and incorporated in England. Its registered office is:
	54 Roebuck Lane
	West Bromwich
	Birmingham
	B70 6QP