Mezcalito Brompton Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—4

Registered number: 15131403

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		111,013		147,902

			111,013		147,902
CURRENT ASSETS
Debtors	5	107,841		14,124
Cash at bank and in hand		19,044		52,956

		126,885		67,080
Creditors: Amounts Falling Due Within One Year	6	(357,208 )		(227,451 )

NET CURRENT ASSETS (LIABILITIES)			(230,323 )		(160,371 )

TOTAL ASSETS LESS CURRENT LIABILITIES			(119,310 )		(12,469 )

Creditors: Amounts Falling Due After More Than One Year	7		(25,015 )		(100,566 )

NET LIABILITIES			(144,325 )		(113,035 )

CAPITAL AND RESERVES
Called up share capital	8		300		300
Profit and Loss Account			(144,625 )		(113,335 )

SHAREHOLDERS' FUNDS			(144,325)		(113,035)

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Mezcalito Brompton Limited

Balance Sheet (continued)

As At 31 March 2026

For the year ending 31 March 2026 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

L M Geas

Director

7 August 2026

The notes on pages 3 to 4 form part of these financial statements.

1. General Information

Mezcalito Brompton Limited is a private company, limited by shares, incorporated in England & Wales, registered number 15131403 . The registered office is C/O London Accountants, Hurlingham Studios, Ranelagh Gardens, London, SW6 3PA.

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:

Plant & Machinery	20% Straight Line basis
Fixtures & Fittings	20% Straight Line basis

3. Average Number of Employees

Average number of employees, including directors, during the year was: 14 (2025: 18)

4. Tangible Assets

	Plant & Machinery	Fixtures & Fittings	Total
	£	£	£
Cost
As at 1 April 2025	9,308	186,468	195,776
Additions	-	2,785	2,785

As at 31 March 2026	9,308	189,253	198,561

Depreciation
As at 1 April 2025	2,481	45,393	47,874
Provided during the period	1,861	37,813	39,674

As at 31 March 2026	4,342	83,206	87,548

Net Book Value
As at 31 March 2026	4,966	106,047	111,013

As at 1 April 2025	6,827	141,075	147,902

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Mezcalito Brompton Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

5. Debtors

	2026	2025
	£	£
Due within one year
Trade debtors	2,028	9,023
Other debtors	105,304	-
VAT	-	4,076
Net wages	-	100
Directors' loan accounts	-	188
Intercompany - Mezcal Holding Ltd	-	512
Intercompany - Mezcalito express ltd	509	-
Intercompany - Mezcalito Islington Ltd	-	225

	107,841	14,124

6. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Trade creditors	21,880	49,179
Other taxes and social security	2,822	789
VAT	2,287	-
Directors' loan accounts	2,571	1,005
Intercompany - Mezcalito Chelsea Ltd	327,648	176,478

	357,208	227,451

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

	2026	2025
	£	£
Bank loans	9,750	20,473
Other loans	15,265	80,093

	25,015	100,566

8. Share Capital

	2026	2025
	£	£
Allotted, Called up and fully paid	300	300

9. Directors Advances, Credits and Guarantees

Included within Debtors and Creditors are the following directors loans:

	As at 1 April 2025	Amounts advanced	Amounts repaid	Amounts written off	As at 31 March 2026
	£	£	£	£	£
Mr Oliver Tristan	100	-	(100)	-	-
Ms Laure Geas	88	-	(2,659 )	-	(2,571 )
Mr Jean Alexandre Geas Greig	(1,005)	1,005	-	-	-

The above loan is unsecured, interest free and repayable on demand.

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