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Registered number: 13276447 MIMEA MAUZO LIMITED UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 31 DECEMBER 2025
MIMEA MAUZO LIMITED REGISTERED NUMBER: 13276447 BALANCE SHEET AS AT 31 DECEMBER 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Intangible assets | 4 |  | 1,259 |  | 2,123
Tangible assets | 5 |  | 5,498 |  | 3,782
|  |  | 6,757 |  | 5,905
Current assets |  |  |  |  |
Stocks |  | 103,141 |  | 85,239 |
Debtors: amounts falling due within one year | 6 | 23,570 |  | 20,283 |
Cash at bank and in hand |  | 147,864 |  | 116,444 |
|  | 274,575 |  | 221,966 |
Creditors: amounts falling due within one year | 7 | (521,520) |  | (447,248) |
Net current liabilities |  |  | (246,946) |  | (225,280)
Total assets less current liabilities |  |  | (240,189) |  | (219,375)
Provisions for liabilities |  |  |  |  |
Deferred tax | 8 | (1,689) |  | (1,476) |
|  |  | (1,689) |  | (1,476)
Net liabilities |  |  | (241,878) |  | (220,851)
Capital and reserves |  |  |  |  |
Called up share capital | 9 |  | 100 |  | 100
Profit and loss account |  |  | (241,978) |  | (220,951)
|  |  | (241,878) |  | (220,851)
Page 1
MIMEA MAUZO LIMITED REGISTERED NUMBER: 13276447 BALANCE SHEET (CONTINUED) AS AT 31 DECEMBER 2025 The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements. The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities. The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The Company has opted not to file the profit and loss account in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf on 5 August 2026.
................................................ Mrs J Dobson
Director
The notes on pages 3 to 9 form part of these financial statements. Page 2
MIMEA MAUZO LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
1. | General information
Mimea Mauzo Limited is a private company limited by shares, incorporated in England and Wales, with a company registration number of 13276447. The address of the registered office is 24/25 Maxwell Road, Peterborough, England, PE2 7JD. The financial statements are prepared in sterling which is the functional currency of the company and rounded to the nearest £. 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view. The following principal accounting policies have been applied:
| 2.2 | Going concern
The company meets its day to day working capital requirements with the support of a fellow group member. In the opinion of the directors, this support will continue to be available and adequate for the foreseeable future. On this basis, the directors consider it appropriate to prepare the financial statements on a going concern basis, despite the net liabilities. The financial statements do not include any adjustment that would result from a withdrawal of the support of the group member.
| 2.3 | Revenue
Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised: Sale of goods Revenue from the sale of goods is recognised when all of the following conditions are satisfied: ∙the Company has transferred the significant risks and rewards of ownership to the buyer; ∙the Company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold; ∙the amount of revenue can be measured reliably; ∙it is probable that the Company will receive the consideration due under the transaction; and ∙the costs incurred or to be incurred in respect of the transaction can be measured reliably.
| 2.4 | Interest income
Interest income is recognised in profit or loss using the effective interest method. Page 3
MIMEA MAUZO LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 2.Accounting policies (continued)
| 2.5 | Current and deferred taxation
The tax expense for the year comprises current and deferred tax. Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively. The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income. Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the balance sheet date, except that: ∙The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and ∙Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met. Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the balance sheet date.
| 2.6 | Intangible assets
Intangible assets are initially recognised at cost. After recognition, under the cost model, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses. All intangible assets are considered to have a finite useful life. If a reliable estimate of the useful life cannot be made, the useful life shall not exceed ten years. The estimated useful lives range as follows:
|  |  |  | Computer Software | - | 3 | years
Page 4
MIMEA MAUZO LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 2.Accounting policies (continued)
| 2.7 | Tangible fixed assets
Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management. Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method. Depreciation is provided on the following basis:
|  |  |  | Plant and machinery | - | 10% | straight line
|  |  |  | Office equipment | - | 33% | straight line
The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.
| 2.8 | Stocks
Stocks are stated at the lower of cost and net realisable value, being the estimated selling price less costs to complete and sell. Cost is based on the cost of purchase on a first in, first out basis. Work in progress and finished goods include labour and attributable overheads. At each balance sheet date, stocks are assessed for impairment. If stock is 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.
| 2.9 | Debtors
Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.
| 2.10 | Creditors
Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
| 2.11 | Provisions for liabilities
Provisions are recognised when an event has taken place that gives rise to a legal or constructive obligation, a transfer of economic benefits is probable and a reliable estimate can be made. Provisions are measured as the best estimate of the amount required to settle the obligation, taking into account the related risks and uncertainties. Increases in provisions are generally charged as an expense to profit or loss. Page 5
MIMEA MAUZO LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 2.Accounting policies (continued)
| 2.12 | Financial instruments
Financial instruments are recognised in the Company's Balance Sheet when the Company becomes party to the contractual provisions of the instrument. Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.
3. | Employees
| The average monthly number of employees, including directors, during the year was 4 (2024 - 4).
4. | Intangible assets
|  | Computer software
|  | £
| Cost |
| At 1 January 2025 | 2,593
| At 31 December 2025 | 2,593
| Amortisation |
| At 1 January 2025 | 470
| Charge for the year on owned assets | 864
| At 31 December 2025 | 1,334
| Net book value |
| At 31 December 2025 | 1,259
| At 31 December 2024 | 2,123
Page 6
MIMEA MAUZO LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
5. | Tangible fixed assets
|  | Plant and machinery | Office equipment | Total
|  | £ | £ | £
| Cost or valuation |  |  |
| At 1 January 2025 | 3,026 | 7,917 | 10,943
| Additions | 2,401 | 386 | 2,787
| At 31 December 2025 | 5,427 | 8,303 | 13,730
| Depreciation |  |  |
| At 1 January 2025 | 733 | 6,428 | 7,161
| Charge for the year on owned assets | 399 | 672 | 1,071
| At 31 December 2025 | 1,132 | 7,100 | 8,232
| Net book value |  |  |
| At 31 December 2025 | 4,295 | 1,203 | 5,498
| At 31 December 2024 | 2,293 | 1,489 | 3,782
Page 7
MIMEA MAUZO LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
6. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade debtors | 15,926 | 11,402
| Other debtors | 6,832 | 8,609
| Called up share capital not paid | 5 | 5
| Prepayments and accrued income | 807 | 267
|  | 23,570 | 20,283
7. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade creditors | 12,767 | 12,285
| Amounts owed to group undertakings | 492,368 | 419,088
| Accruals and deferred income | 16,385 | 15,875
|  | 521,520 | 447,248
8. | Deferred taxation
|  | 2025
|  | £
| At beginning of year | 1,476
| Charged to profit or loss | 213
| At end of year | 1,689
| The provision for deferred taxation is made up as follows:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Accelerated capital allowances | 1,689 | 1,476
Page 8
MIMEA MAUZO LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
9. | Share capital
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
|  | Allotted, called up and fully paid |  |
|  | 80 (2024 - 80) Ordinary A shares of £1.00 each | 80 | 80
|  | 20 (2024 - 20) Ordinary B shares of £1.00 each | 20 | 20
|  |  | 100 | 100
10. | Related party transactions
| Included within creditors due within one year is an amount totalling £11,412 (2024: £11,412) due to the parent company. All transactions undertaken in the year were concluded under normal market conditions. Included within creditors due within one year is an amount totalling £480,957 (2024: £407,676) due to a fellow group subsidiary. All transactions undertaken in the year were concluded under normal market conditions.
11. | Controlling party
The parent company is Biashara Holdings Limited whose registered office and principal place of business is The Leys, Hoxne, Eye, Suffolk, IP21 5BP.
12. | Exemption from producing consolidated accounts
The company is part of a group for which no consolidated accounts have been prepared, as the parent company has taken the small group exemptions available under Section 399 of the Companies Act 2006.
Page 9