REGISTERED NUMBER: 05407428 (England and Wales)

Unaudited Financial Statements for the Year Ended 31st December 2025

for

MOZZO COFFEE LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

G Lang

Miss D R Da Silva Faustino

REGISTERED OFFICE:

89 Leigh Road

Eastleigh

Hampshire

SO50 9DQ

REGISTERED NUMBER:

05407428 (England and Wales)

ACCOUNTANTS:

Graham Martin & Co

Accountants

89 Leigh Road

Eastleigh

Hampshire

SO50 9DQ

FIXED ASSETS

Intangible assets

4

148,058

218,013

Tangible assets

5

1,446,407

1,260,130

Investments

6

101

101

1,594,566

1,478,244

CURRENT ASSETS

Stocks

106,032

52,176

Debtors

7

635,222

637,004

Cash at bank and in hand

114,321

75,049

855,575

764,229

CREDITORS

Amounts falling due within one year

8

1,620,193

1,447,050

NET CURRENT LIABILITIES

(764,618

)

(682,821

)

TOTAL ASSETS LESS CURRENT LIABILITIES

829,948

795,423

CREDITORS

Amounts falling due after more than one year

9

(274,378

)

(213,188

)

PROVISIONS FOR LIABILITIES

(274,801

)

(315,004

)

NET ASSETS

280,769

267,231

CAPITAL AND RESERVES

Called up share capital

1,000

1,000

Share premium

93,900

93,900

Retained earnings

185,869

172,331

SHAREHOLDERS' FUNDS

280,769

267,231

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st December 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 26th August 2026 and were signed on its behalf by:

G Lang - Director

1.	STATUTORY INFORMATION

Mozzo Coffee Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

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" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2011, is being amortised evenly over its estimated useful life of twenty years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Patents & trademarks are being amortised evenly over their estimated useful life of five years.

Branding costs are being amortised evenly over their estimated useful life of five years.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Land and buildings

-

10% on cost

Plant and machinery etc

-

25% on reducing balance, 20% on reducing balance, 8% on cost and Straight line

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost.

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 25 (2024 - 22 ) .

4.	INTANGIBLE FIXED ASSETS

Other

intangible

Goodwill

assets

Totals

£

£

£

COST

At 1st January 2025

165,693

300,125

465,818

Additions

-

11,425

11,425

Disposals

-

(20,000

)

(20,000

)

At 31st December 2025

165,693

291,550

457,243

AMORTISATION

At 1st January 2025

113,967

133,838

247,805

Charge for year

8,280

53,100

61,380

At 31st December 2025

122,247

186,938

309,185

NET BOOK VALUE

At 31st December 2025

43,446

104,612

148,058

At 31st December 2024

51,726

166,287

218,013

5.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST

At 1st January 2025

72,272

2,829,542

2,901,814

Additions

-

336,061

336,061

Disposals

-

(8,939

)

(8,939

)

At 31st December 2025

72,272

3,156,664

3,228,936

DEPRECIATION

At 1st January 2025

69,637

1,572,047

1,641,684

Charge for year

2,114

146,259

148,373

Eliminated on disposal

-

(7,528

)

(7,528

)

At 31st December 2025

71,751

1,710,778

1,782,529

NET BOOK VALUE

At 31st December 2025

521

1,445,886

1,446,407

At 31st December 2024

2,635

1,257,495

1,260,130

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Plant and

machinery

etc

£

COST

At 1st January 2025

512,254

Additions

315,522

Transfer to ownership

(107,000

)

At 31st December 2025

720,776

DEPRECIATION

At 1st January 2025

72,202

Charge for year

41,025

Transfer to ownership

(16,942

)

At 31st December 2025

96,285

NET BOOK VALUE

At 31st December 2025

624,491

At 31st December 2024

440,052

6.	FIXED ASSET INVESTMENTS

Shares in

group

undertakings

£

COST

At 1st January 2025

and 31st December 2025

101

NET BOOK VALUE

At 31st December 2025

101

At 31st December 2024

101

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

591,210

612,066

Other debtors

44,012

24,938

635,222

637,004

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

33,333

100,000

Hire purchase contracts

166,947

137,436

Trade creditors

810,263

577,347

Amounts owed to participating interests

155,975

185,475

Taxation and social security

99,605

83,975

Other creditors

354,070

362,817

1,620,193

1,447,050

9.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

-

33,333

Hire purchase contracts

266,878

162,355

Other creditors

7,500

17,500

274,378

213,188

10.	SECURED DEBTS

The following secured debts are included within creditors:

2025

2024

£

£

Bank loans

33,333

133,333

The bank hold a debenture dated 19th July 2012 and legal charges dated 29th April 2022 and 24th January 2023.

11.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31st December 2025 and 31st December 2024:

2025

2024

£

£

G Lang

Balance outstanding at start of year

-

-

Amounts advanced

30,000

-

Amounts repaid

-

-

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

30,000

-

12.	RELATED PARTY DISCLOSURES

At 31st December 2025 the company owed £155,975 (2024: £185,475) to Mozzo World Ltd, a company in which Mr G Lang is director and sole shareholder.

13.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is G Lang.