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Registration number: 08914115

Mother Mash Limited Unaudited Financial Statements for the Year Ended 28 February 2026
Brebners Chartered Accountants 130 Shaftesbury Avenue London W1D 5AR

Mother Mash Limited

Contents

Company Information | 1
Statement of Financial Position | 2 to 3
Notes to the Financial Statements | 4 to 9

Mother Mash Limited

Company Information

Director | E G J Ferguson

Registered office | 130 Shaftesbury Avenue 2nd Floor London W1D 5EU

Accountants | Brebners Chartered Accountants 130 Shaftesbury Avenue London W1D 5AR

Mother Mash Limited

Statement of Financial Position as at 28 February 2026

| Note | 2026 £ | 2025 £
Fixed assets |  |  |
Tangible assets |  | 395,203 | 446,119
Current assets |  |  |
Stocks | 6 | 4,500 | 2,500
Debtors | 7 | 487,990 | 472,653
Cash at bank and in hand |  | 4,749 | 2,366
|  | 497,239 | 477,519
Creditors: Amounts falling due within one year | 8 | (473,754) | (559,748)
Net current assets/(liabilities) |  | 23,485 | (82,229)
Total assets less current liabilities |  | 418,688 | 363,890
Creditors: Amounts falling due after more than one year | 8 | - | (28,620)
Provisions for liabilities - deferred tax |  | (59,215) | (71,846)
Net assets |  | 359,473 | 263,424
Capital and reserves |  |  |
Called up share capital |  | 100 | 100
Profit and loss account |  | 359,373 | 263,324
Total equity |  | 359,473 | 263,424

For the financial year ending 28 February 2026 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 in accordance with the provisions applicable to companies subject to the small companies regime and FRS 102 ‘The Financial Reporting Standard Applicable in the UK and Republic of Ireland’.

Mother Mash Limited

Statement of Financial Position as at 28 February 2026

The director of Mother Mash Limited has elected not to include a copy of the Income Statement within the financial statements, in accordance with the special provisions relating to companies subject to the small companies regime within the Companies Act 2006, s444.

Approved and authorised by the director on 13 August 2026

.........................................

E G J Ferguson

Director

Company registration number: 08914115

Mother Mash Limited

Notes to the Financial Statements for the Year Ended 28 February 2026

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:
130 Shaftesbury Avenue
2nd Floor
London
W1D 5EU

The principal activity of the company is the operation of food retail outlets.

2 | Accounting policies

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 - 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' Section 1A and the Companies Act 2006.

Basis of preparation

These financial statements have been prepared using the historical cost convention except any items disclosed in the accounting policies as being shown at fair value and are presented in sterling, which is the functional currency of the entity.

Summary of significant accounting policies

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.

Going concern

The company made a profit for the year ended 28 February 2026 and had net assets at that date of £359,473.
The company’s working capital requirements are financed through supplier credit and other loans, with the latter fully repaid in the current year. The company has also utilised its £15,000 overdraft facility in order to supplement liquidity. The director has confirmed that he will provide additional funding to the company if required.
On the basis of the above, and after making enquiries, the director has a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Accordingly, the director continues to adopt the going concern basis in preparing the financial statements.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods in the ordinary course of the company's activities. Turnover is shown net of Value Added Tax, returns, rebates and discounts.
Revenue from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer, normally on delivery, the amount of revenue can be measured reliably, it is probable that the associated economic benefits will flow to the entity, and the costs incurred or to be incurred in respect of the transactions can be measured reliably.

Mother Mash Limited

Notes to the Financial Statements for the Year Ended 28 February 2026

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a charge 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 statement of financial position 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
Leasehold property improvements | over length of lease
Plant, machinery and equipment | 20% - 25% straight line
Fixtures and fittings | 20% straight line

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.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method.
The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the inventories to their present location and condition. At each reporting date, stocks are assessed for impairment. If stocks are impaired, the carrying amount is reduced to its selling price less costs to complete and sell; the impairment loss is recognised immediately in profit or loss.

Mother Mash Limited

Notes to the Financial Statements for the Year Ended 28 February 2026

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the income statement over the period of the relevant borrowing.
Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.
Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Leases

Leases in which substantially all the risks and rewards of ownership are retained by the lessor are classified as operating leases. Payments made under operating leases are charged to profit or loss on a straight-line basis over the period of the lease. Leases are classified as finance leases whenever the terms of the lease transfer substantially all the risks and rewards of ownership to the lessee.
Assets held under finance leases are recognised at the lower of their fair value at inception of the lease and the present value of the minimum lease payments. These assets are depreciated on a straight-line basis over the shorter of the useful life of the asset and the lease term. The corresponding liability to the lessor is included in the Statement of Financial Position as a finance lease obligation.
Lease payments are apportioned between finance costs in the Income Statement and reduction of the lease obligation so as to achieve a constant periodic rate of interest on the remaining balance of the liability.

Lease incentives
The benefits of lease incentives are recognised in profit and loss account over the lease period.

Hire purchase
Assets held under hire purchase agreements are capitalised and disclosed under tangible fixed assets at cost. The asset is then depreciated over its useful life. Future payments are apportioned between finance costs in the income statement and reduction of the liability so as to achieve a constant periodic rate of interest on the remaining balance of the liability 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

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.

Mother Mash Limited

Notes to the Financial Statements for the Year Ended 28 February 2026

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.
Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3 | Staff numbers

The average number of persons employed by the company during the year, was 16 (2025 - 16).

4 | Profit before tax

Arrived at after charging/(crediting)

| 2026 £ | 2025 £
Depreciation expense | 91,115 | 84,886
Bad debts | 1,472 | (518)

5 | Tangible assets

| Leasehold property improvements £ | Fixtures and fittings £ | Plant, machinery and equipment £ | Total £
Cost
At 1 March 2025 | 570,900 | 75,370 | 85,773 | 732,043
Additions | 24,942 | 9,715 | 5,542 | 40,199
At 28 February 2026 | 595,842 | 85,085 | 91,315 | 772,242
Depreciation
At 1 March 2025 | 147,845 | 71,109 | 66,970 | 285,924
Charge for the year | 71,914 | 4,418 | 14,783 | 91,115
At 28 February 2026 | 219,759 | 75,527 | 81,753 | 377,039
Carrying amount
At 28 February 2026 | 376,083 | 9,558 | 9,562 | 395,203
At 28 February 2025 | 423,055 | 4,261 | 18,803 | 446,119

6 | Stocks

| 2026 £ | 2025 £
Stock | 4,500 | 2,500

Mother Mash Limited

Notes to the Financial Statements for the Year Ended 28 February 2026

7 | Debtors

| 2026 £ | 2025 £
Trade debtors | 9,187 | 827
Other debtors | 478,803 | 471,826
| 487,990 | 472,653

8 | Creditors

Creditors: amounts falling due within one year

| Note | 2026 £ | 2025 £
Loans and borrowings | 9 | 14,218 | 80,453
Trade creditors |  | 171,269 | 116,917
Taxation and social security |  | 198,594 | 226,975
Other creditors |  | 89,673 | 135,403
|  | 473,754 | 559,748

Creditors: amounts falling due after more than one year

| Note | 2026 £ | 2025 £
Loans and borrowings | 9 | - | 28,620

Mother Mash Limited

Notes to the Financial Statements for the Year Ended 28 February 2026

9 | Loans and borrowings

| 2026 £ | 2025 £
Current loans and borrowings
Bank borrowings | - | 55,471
Bank overdrafts | 14,218 | 13,565
Hire purchase contracts | - | 11,417
| 14,218 | 80,453

| 2026 £ | 2025 £
Non-current loans and borrowings
Bank borrowings | - | 26,180
Hire purchase contracts | - | 2,440
| - | 28,620

Obligations held under hire purchase agreements are secured on the assets concerned.

10 | Financial commitments, guarantees and contingencies

Amounts not provided for in the statement of financial position

The total amount of financial commitments not included in the statement of financial position is £866,859 (2025 - £1,076,929).

11 | Transactions with Directors

Included within debtors is an amount of £363,798 (2025: £377,230) due from the director and a shareholder. During the year advances of £159,726 and repayments of £187,160 were made. Interest of £14,002 (2025: £7,903) has been charged at an annual rate of 2.25% & 3.75% (2025: 2.25%) on cumulative net overdrawn balances and no set repayment terms are in place.
There is a limited guarantee of £15,000 provided by the director and a shareholder in respect of the bank overdraft facility.

12 | Non adjusting events after the financial period

Subsequent to 28 February 2026, dividends totalling £150,000 were declared and paid.