REGISTERED NUMBER: OC372767 (England and Wales)

Unaudited Financial Statements for the Year Ended 31st December 2025

for

MOZZO TECNICO LLP

Page

General Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DESIGNATED MEMBERS:

Mozzo Coffee Limited

G Lang

Mrs A S Faustino

M Benn

REGISTERED OFFICE:

89 Leigh Road

Eastleigh

Hampshire

SO50 9DQ

REGISTERED NUMBER:

OC372767 (England and Wales)

ACCOUNTANTS:

Graham Martin & Co

Accountants

89 Leigh Road

Eastleigh

Hampshire

SO50 9DQ

FIXED ASSETS

Tangible assets

4

-

141,917

CURRENT ASSETS

Stocks

1,205

1,145

Debtors

5

147,455

159,325

Cash at bank

1,046

945

149,706

161,415

CREDITORS

Amounts falling due within one year

6

132,470

164,858

NET CURRENT ASSETS/(LIABILITIES)

17,236

(3,443

)

TOTAL ASSETS LESS CURRENT LIABILITIES

17,236

138,474

CREDITORS

Amounts falling due after more than one year

7

9,491

100,699

NET ASSETS ATTRIBUTABLE TO MEMBERS

7,745

37,775

LOANS AND OTHER DEBTS DUE TO MEMBERS

8

7,745

37,775

TOTAL MEMBERS' INTERESTS

Loans and other debts due to members

8

7,745

37,775

Amounts due from members

5

(121,439

)

(124,876

)

(113,694

)

(87,101

)

The LLP is entitled to exemption from audit under Section 477 of the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 for the year ended 31st December 2025.

The members acknowledge their responsibilities for:

(a)	ensuring that the LLP keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the LLP 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 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 relating to financial statements, so far as applicable to the LLP.

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

In accordance with Section 444 of the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008, the Income Statement has not been delivered.

The financial statements were approved by the members of the LLP and authorised for issue on 26th August 2026 and were signed by:

G Lang - Designated member

1.	STATUTORY INFORMATION

Mozzo Tecnico LLP is registered in England and Wales. The LLP's registered number and registered office address can be found on the General 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 requirements of the Statement of Recommended Practice, Accounting by Limited Liability Partnerships. 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.

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 term, whichever is the shorter.

Plant and machinery etc - 8% on cost

Motor vehicles - 25% on reducing balance

Stocks

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

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.

3.	EMPLOYEE INFORMATION

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

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1st January 2025

204,400

Disposals

(204,400

)

At 31st December 2025

-

DEPRECIATION

At 1st January 2025

62,483

Eliminated on disposal

(62,483

)

At 31st December 2025

-

NET BOOK VALUE

At 31st December 2025

-

At 31st December 2024

141,917

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

204,400

Disposals

(204,400

)

At 31st December 2025

-

DEPRECIATION

At 1st January 2025

62,483

Eliminated on disposal

(62,483

)

At 31st December 2025

-

NET BOOK VALUE

At 31st December 2025

-

At 31st December 2024

141,917

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

26,016

34,449

Other debtors

121,439

124,876

147,455

159,325

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

2,778

2,778

Hire purchase contracts

-

19,693

Trade creditors

75,470

88,316

Taxation and social security

4,922

4,621

Other creditors

49,300

49,450

132,470

164,858

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

9,491

12,269

Hire purchase contracts

-

88,430

9,491

100,699

Amounts falling due in more than five years:

Repayable by instalments

Bank loans more 5 yr by instal

-

1,158

8.

LOANS AND OTHER DEBTS DUE TO MEMBERS

2025

2024

£

£

Amounts owed to members in respect of profits

7,745

37,775

Falling due within one year

7,745

37,775

Loans and other debts due to members rank equally in relation to other creditors.