REGISTERED NUMBER: 08639840 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 August 2025

for

QuiQui Mezcal Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Miss M Symonds

REGISTERED OFFICE:

BCL House

2 Pavilion Business Park

Royds Hall Road

Leeds

West Yorkshire

LS12 6AJ

REGISTERED NUMBER:

08639840 (England and Wales)

ACCOUNTANTS:

SMH BCL Accountants Ltd

2, Pavilion Business Park

Royds Hall Road

Lower Wortley

Leeds

LS12 6AJ

FIXED ASSETS

Tangible assets

4

1,987

922

CURRENT ASSETS

Debtors

5

236,275

282,835

Cash at bank

7,792

22,315

244,067

305,150

CREDITORS

Amounts falling due within one year

6

184,675

119,960

NET CURRENT ASSETS

59,392

185,190

TOTAL ASSETS LESS CURRENT LIABILITIES

61,379

186,112

CREDITORS

Amounts falling due after more than one year

7

(2,500

)

(12,500

)

PROVISIONS FOR LIABILITIES

(457

)

(212

)

NET ASSETS

58,422

173,400

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

58,322

173,300

SHAREHOLDERS' FUNDS

58,422

173,400

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

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

The director acknowledges her 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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 27 August 2026 and were signed by:

Miss M Symonds - Director

1.	STATUTORY INFORMATION

QuiQui Mezcal 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Computer equipment

-

20% on reducing balance

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Computer

equipment

£

COST

At 1 September 2024

2,148

Additions

1,558

At 31 August 2025

3,706

DEPRECIATION

At 1 September 2024

1,226

Charge for year

493

At 31 August 2025

1,719

NET BOOK VALUE

At 31 August 2025

1,987

At 31 August 2024

922

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

203,685

252,608

Amounts owed by participating interests

6,500

-

Other debtors

26,090

30,227

236,275

282,835

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

10,592

10,000

Trade creditors

169,420

98,758

Taxation and social security

963

9,254

Other creditors

3,700

1,948

184,675

119,960

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

2,500

12,500