Morzine Group Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 12067226

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		844		-
Investments	5		1,222,033		1,222,033

			1,222,877		1,222,033
CURRENT ASSETS
Debtors	6	25,105		-
Cash at bank and in hand		206		5,097

		25,311		5,097
Creditors: Amounts Falling Due Within One Year	7	(21,133 )		(62,631 )

NET CURRENT ASSETS (LIABILITIES)			4,178		(57,534 )

TOTAL ASSETS LESS CURRENT LIABILITIES			1,227,055		1,164,499

Creditors: Amounts Falling Due After More Than One Year	8		(810,784 )		(564,248 )

NET ASSETS			416,271		600,251

CAPITAL AND RESERVES
Called up share capital	9		67		100
Profit and Loss Account			416,204		600,151

SHAREHOLDERS' FUNDS			416,271		600,251

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Morzine Group Limited

Balance Sheet (continued)

As At 31 October 2025

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

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr Geoff Mitchell

Director

30 July 2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

Morzine Group Limited is a private company, limited by shares, incorporated in England & Wales, registered number 12067226 . The registered office is ONE THE SQUARE, Temple Quay, Bristol, BS1 6DG.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. 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 is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Computer Equipment

20% Straight Line

3. Average Number of Employees

There were no employess during the year NIL (2024: )

4. Tangible Assets

	Computer Equipment
	£
Cost
As at 1 November 2024	-
Additions	844

As at 31 October 2025	844

Net Book Value
As at 31 October 2025	844

As at 1 November 2024	-

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Morzine Group Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 October 2025

5. Investments

	Unlisted
	£
Cost or Valuation
As at 1 November 2024	1,222,033

As at 31 October 2025	1,222,033

Provision
As at 1 November 2024	-

As at 31 October 2025	-

Net Book Value
As at 31 October 2025	1,222,033

As at 1 November 2024	1,222,033

6. Debtors

	2025	2024
	£	£
Due within one year
Directors' loan accounts	25,105	-

7. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Bank loans and overdrafts	-	9,527
Corporation tax	-	1,397
Other creditors	-	20,740
Accruals and deferred income	693	693
Directors' loan accounts	20,440	30,274

	21,133	62,631

8. Creditors: Amounts Falling Due After More Than One Year

	2025	2024
	£	£
Bank loans	-	10,382
Amounts owed to subsidiaries	810,784	553,866

	810,784	564,248

9. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	67	100

During the year, the company purchased 33 of its own ordinary shares from a director, Neil Coombes. The shares were cancelled following the purchase. The consideration paid has been deducted from share capital at nominal value, with the excess over nominal value deducted from retained earnings.

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Morzine Group Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 October 2025

10. Related Party Transactions

The company has related party balances with group companies and with an entity under common directorship.

At the balance sheet date, the company was owed the following amounts:

Modo Commercial Kitchens Ltd (wholly owned subsidiary): £806,333.50

Concept Bars Ltd (wholly owned subsidiary): £3,383.24

CCF UK Ltd (company under common control through shared directors): £1,067.73

There were no transactions between the company and these related parties during the year. All balances are unsecured, interest free and repayable on demand.

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