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Registered number: 07812855
Mazi Fine Foods Ltd
Unaudited Financial Statements
For The Year Ended 30 November 2025
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—7
Page 1
Balance Sheet
Registered number: 07812855
30 November 2025 30 November 2024
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 20,000 20,000
Tangible Assets 5 36,856 44,064
56,856 64,064
CURRENT ASSETS
Stocks 6 29,110 27,190
Debtors 7 722,679 166,782
Cash at bank and in hand 96,271 107,399
848,060 301,371
Creditors: Amounts Falling Due Within One Year 8 (239,679 ) (223,889 )
NET CURRENT ASSETS (LIABILITIES) 608,381 77,482
TOTAL ASSETS LESS CURRENT LIABILITIES 665,237 141,546
Creditors: Amounts Falling Due After More Than One Year 9 (591,146 ) (26,456 )
NET ASSETS 74,091 115,090
CAPITAL AND RESERVES
Called up share capital 10 100 100
Profit and Loss Account 73,991 114,990
SHAREHOLDERS' FUNDS 74,091 115,090
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For the year ending 30 November 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges her 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
Mrs CHRISTINA MOURATOGLOU
Director
27/08/2026
The notes on pages 3 to 7 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
Mazi Fine Foods Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 07812855 . The registered office is Unit 305b Collingham House, 6-12 Gladstone Road, Wimbledon, London, SW19 1QT.
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.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
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 the profit and loss account over its estimated economic life of .... years.
2.4. 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:
Plant & Machinery 20%
Fixtures & Fittings 20%
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2.5. 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.
2.6. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 23 (2024: 20)
23 20
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4. Intangible Assets
Goodwill
£
Cost
As at 1 December 2024 20,000
As at 30 November 2025 20,000
Net Book Value
As at 30 November 2025 20,000
As at 1 December 2024 20,000
5. Tangible Assets
Plant & Machinery Fixtures & Fittings Total
£ £ £
Cost
As at 1 December 2024 42,836 124,636 167,472
As at 30 November 2025 42,836 124,636 167,472
Depreciation
As at 1 December 2024 30,870 92,538 123,408
Provided during the period 2,393 4,815 7,208
As at 30 November 2025 33,263 97,353 130,616
Net Book Value
As at 30 November 2025 9,573 27,283 36,856
As at 1 December 2024 11,966 32,098 44,064
6. Stocks
30 November 2025 30 November 2024
£ £
Stock 29,110 27,190
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7. Debtors
30 November 2025 30 November 2024
£ £
Due within one year
Trade debtors 19,132 25,985
Mazi International - Interco (35,931 ) (33,521 )
Deposits 25,134 25,134
Loan - Mazi Soho Ltd 151,641 149,184
ACM Restaurants - Intercompany 549,766 -
Mazi Mayfair Ltd. - Inter Company 11,239 -
Director's loan account 1,698 -
722,679 166,782
8. Creditors: Amounts Falling Due Within One Year
30 November 2025 30 November 2024
£ £
Trade creditors 99,065 92,669
Corporation tax 3,548 3,393
Other taxes and social security 16,953 17,468
VAT 79,720 62,726
Net wages 38,123 45,724
Pension Schemes 2,270 1,716
Director's loan account - 193
239,679 223,889
9. Creditors: Amounts Falling Due After More Than One Year
30 November 2025 30 November 2024
£ £
Bank loans 582,866 18,176
Other creditors 8,280 8,280
591,146 26,456
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10. Share Capital
30 November 2025 30 November 2024
£ £
Allotted, Called up and fully paid 100 100
11. Related Party Transactions
The company has been given Loan to Mazi Soho Ltd. amounted to GBP 151,641.00
The company has received Loan from Mazi International Ltd. amounted to GBP 35,931.00
The company has been given Loan to ACM Restaurants Ltd. amounted to GBP 549,766.00
The company has been given Loan to Mazi Mayfair Properties Ltd. amounted to GBP 11,239.00
12. Ultimate Parent Undertaking and Controlling Party
As of 30th Nov 2025 the company had future minimum lease payment under non cancellable operating lease till 28th Feb 2027
13 CONTROLLING PARTY 
The Company has been controlled by its Directors Christina Mouratoglou
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