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Registration number: 03955762

Mezaro Energy Limited
Annual Report and Unaudited Financial Statements
for the Year Ended 31 December 2025

Mezaro Energy Limited

Contents

Balance Sheet | 1
Notes to the Unaudited Financial Statements | 2 to 6

Mezaro Energy Limited

(Registration number: 03955762)
Balance Sheet as at 31 December 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Tangible assets | 4 | 804 | 1,075
Other financial assets | 5 | 190,649 | 76,088
|  | 191,453 | 77,163
Current assets |  |  |
Debtors | 6 | 3,136 | 1,010
Cash at bank and in hand |  | 276 | 74,962
|  | 3,412 | 75,972
Creditors: Amounts falling due within one year | 7 | (15,084) | (29,133)
Net current (liabilities)/assets |  | (11,672) | 46,839
Total assets less current liabilities |  | 179,781 | 124,002
Provisions for liabilities |  | (12,551) | -
Net assets |  | 167,230 | 124,002
Capital and reserves |  |  |
Called up share capital |  | 1 | 1
Retained earnings |  | 167,229 | 124,001
Shareholders' funds |  | 167,230 | 124,002

For the financial year ending 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's 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 director acknowledges his 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 and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 14 June 2026

Mr C Hughes-Rees Director |  |

Mezaro Energy Limited

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

1 | General information

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

The address of its registered office is:
Chelmers
Old Mill Lane
Bray
Maidenhead
Berkshire
SL6 2BG

These financial statements were authorised for issue by the director on 14 June 2026.

2 | Accounting policies

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

The financial statements are prepared in sterling, which is the functional and presentational currency of the company, and rounded to the nearest £.

Summary of significant accounting policies and key accounting estimates

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, unless otherwise stated.

Revenue recognition

Revenue comprises the fair value of the consideration received or receivable for the provision of services in the ordinary course of the company's activities. Revenue is shown net of sales/value added tax, returns, rebates and discounts.
The company recognises revenue from the provision of services in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:
a) the amount of revenue can be reliably measured;
b) it is probable that future economic benefit will flow to the entity;
c) the stage of completion of the contract at the end of the reporting period can be reliably measured; and
d) the costs incurred and the costs to complete the contract can be reliably measured.

Mezaro Energy Limited

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

Foreign currency transactions and balances

Transactions in foreign currencies are initially recorded at the functional currency rate prevailing at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are retranslated into the respective functional currency of the entity at the rates prevailing on the reporting period date. Non-monetary items carried at fair value that are denominated in foreign currencies are retranslated at the rates prevailing on the initial transaction dates.
Non-monetary items measured in terms of historical cost in a foreign currency are not retranslated.

Tax

The tax expense for the period comprises current and deferred 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.

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.
Unrelieved tax losses and other deferred tax assets are recognised when 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.

Tangible assets

Tangible assets are stated in the Balance Sheet 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

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:

Asset class | Depreciation method and rate
Website | 25% straight line
Office equipment | 25% reducing balance

Investments

Investments in equity shares which are publicly traded or where the fair value can be measured reliably are initially measured at fair value, with changes in fair value recognised in profit or loss. Fair value is calculated by reference to the quoted market price in an active market at the end of each period.
Dividends on equity securities are recognised in income when receivable.

Mezaro Energy Limited

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

Debtors

Trade debtors are amounts due from customers for services performed in the ordinary course of business.
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.

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.

Creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Trade creditors are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.
Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

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. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

A 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.

Financial instruments

The company has elected to apply the provisions of Section 11 and Section 12 of FRS 102 in full in respect of financial instruments.
Financial assets and liabilities are recognised when the company becomes a party to the contractual provisions of the instrument.
Basic financial instruments are initially recognised at transaction price and subsequently measured at amortised cost using the effective interest method.
Investments in listed shares are classified as financial assets at fair value through profit or loss. These assets are initially recognised at transaction price and subsequently measured at fair value, based on quoted market prices at the reporting date.
Gains and losses arising from changes in fair value are recognised in profit or loss.

Mezaro Energy Limited

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

3 | Staff numbers

The average number of persons employed by the company (including the director) during the year was 1 (2024 - 1).

4 | Tangible assets

| Office equipment £ | Website £ | Total £
Cost or valuation
At 1 January 2025 | 6,692 | 4,000 | 10,692
At 31 December 2025 | 6,692 | 4,000 | 10,692
Depreciation
At 1 January 2025 | 5,617 | 4,000 | 9,617
Charge for the year | 271 | - | 271
At 31 December 2025 | 5,888 | 4,000 | 9,888
Carrying amount
At 31 December 2025 | 804 | - | 804
At 31 December 2024 | 1,075 | - | 1,075

5 | Financial assets (current and non-current)

| Financial assets at fair value £ | Total £
Non-current financial assets
Valuation
At 1 January 2025 | 76,088 | 76,088
Fair value adjustments | 99,301 | 99,301
Additions | 552,994 | 552,994
Disposals | (537,734) | (537,734)
At 31 December 2025 | 190,649 | 190,649
Carrying amount
At 31 December 2025 | 190,649 | 190,649
At 31 December 2024 | 76,088 | 76,088

Mezaro Energy Limited

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

The listed investments are held at their fair value at 31 December 2025.
The historic cost of the listed investments at 31 December 2025 was £91,346 (2024 - £77,040).

6 | Debtors

| Note | 2025 £ | 2024 £
Other debtors |  | 265 | 1,010
Income tax asset |  | 2,871 | -
|  | 3,136 | 1,010

7 | Creditors

Due within one year | 2025 £ | 2024 £
Amounts due to related parties | 11,584 | 20,721
Social security and other taxes | - | 5,162
Accruals | 3,500 | 3,250
| 15,084 | 29,133

8 | Related party transactions

Summary of transactions with key management

The director continued to provide the company with a loan during the year which was interest free and repayable on demand. At the balance sheet date the amount owed by the company was £11,584 (2024 - £20,721).