Enzo Pizza Ltd

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

Registered number: NI677481

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Intangible Assets	4		30,089		36,093
Tangible Assets	5		105,243		142,378

			135,332		178,471
CURRENT ASSETS
Stocks	6	22,787		10,543
Debtors	7	40,662		2,917
Cash at bank and in hand		19,547		66,261

		82,996		79,721
Creditors: Amounts Falling Due Within One Year	8	(151,952 )		(125,377 )

NET CURRENT ASSETS (LIABILITIES)			(68,956 )		(45,656 )

TOTAL ASSETS LESS CURRENT LIABILITIES			66,376		132,815

Creditors: Amounts Falling Due After More Than One Year	9		(11,372 )		(28,829 )

NET ASSETS			55,004		103,986

CAPITAL AND RESERVES
Called up share capital			100		100
Profit and Loss Account			54,904		103,886

SHAREHOLDERS' FUNDS			55,004		103,986

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Enzo Pizza Ltd

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

Mr Paul Catterson Director	Mr Robert Ashley French Director
03/08/2026

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

1. General Information

Enzo Pizza Ltd is a private company, limited by shares, incorporated in Northern Ireland, registered number NI677481 . The registered office is 139a Kilrea Road, Upperlands , Maghera, BT46 5TA.

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.

2.3. Intangible Fixed Assets and Amortisation - Goodwill

Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life of 10 years.

2.4. Intangible Fixed Assets and Amortisation - Other Intangible

Other intangible assets includ various licences and website development costs. They are amortised to profit and loss account over its estimated economic life of 10 years.

2.5. 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:

Leasehold	10% Straight Line
Plant & Machinery	20% Straight Line
Fixtures & Fittings	20% Straight Line
Computer Equipment	20% Straight Line

2.6. Leasing and Hire Purchase Contracts

Assets held under finance leases which are leases where substantially all the risks and rewards of ownership of the asset have passed to the company, and hire purchase contracts are capitalised in the balance sheet. They are depreciated over the shorter of their useful lives or the term of the lease.

2.7. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 32 (2025: 31)

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Enzo Pizza Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

4. Intangible Assets

	Goodwill	Other	Total
	£	£	£
Cost
As at 1 April 2025	50,875	9,167	60,042

As at 31 March 2026	50,875	9,167	60,042

Amortisation
As at 1 April 2025	20,352	3,597	23,949
Provided during the period	5,087	917	6,004

As at 31 March 2026	25,439	4,514	29,953

Net Book Value
As at 31 March 2026	25,436	4,653	30,089

As at 1 April 2025	30,523	5,570	36,093

5. Tangible Assets

	Land & Property
	Leasehold	Plant & Machinery	Fixtures & Fittings	Computer Equipment	Total
	£	£	£	£	£
Cost
As at 1 April 2025	17,145	102,186	156,243	2,390	277,964
Additions	-	-	19,598	-	19,598

As at 31 March 2026	17,145	102,186	175,841	2,390	297,562

Depreciation
As at 1 April 2025	2,119	57,382	74,626	1,459	135,586
Provided during the period	1,714	20,437	34,104	478	56,733

As at 31 March 2026	3,833	77,819	108,730	1,937	192,319

Net Book Value
As at 31 March 2026	13,312	24,367	67,111	453	105,243

As at 1 April 2025	15,026	44,804	81,617	931	142,378

6. Stocks

	2026	2025
	£	£
Finished goods	22,787	10,543

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Enzo Pizza Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

7. Debtors

	2026	2025
	£	£
Due within one year
Amounts owed by group undertakings	37,745	-
Other debtors	2,917	2,917

	40,662	2,917

8. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Net obligations under finance lease and hire purchase contracts	16,246	13,718
Trade creditors	76,247	53,727
Other creditors	21,857	17,566
Taxation and social security	37,602	40,366

	151,952	125,377

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

	2026	2025
	£	£
Net obligations under finance lease and hire purchase contracts	11,372	28,829

10. Obligations Under Finance Leases and Hire Purchase

	2026	2025
	£	£
The future minimum finance lease payments are as follows:
Not later than one year	16,246	13,718
Later than one year and not later than five years	11,372	28,829

	27,618	42,547

	27,618	42,547

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