MISTHO SERVICES LIMITED


Director	CZYMOCH, Maximilian Rafael


Company Secretary	ELEMENTAL COMPANY SECRETARY LIMITED


Registered Address	27 Old Gloucester Street
	London
	WC1N 3AX


Registered Number	13636487 (England and Wales)

Balance Sheet as at
31 December 2025

	Notes	2025		2024
		£	£	£	£
Current assets
Debtors	3	54,459		19,916
Cash at bank and on hand		53,032		21,830
		107,491		41,746
Creditors amounts falling due within one year	4	(85,661)		(33,108)
Net current assets (liabilities)			21,830		8,638
Total assets less current liabilities			21,830		8,638
Net assets			21,830		8,638
Capital and reserves
Called up share capital			1		1
Profit and loss account			21,829		8,637
Shareholders' funds			21,830		8,638

The company was entitled to exemption from audit for this reporting period 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 Director acknowledges 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 in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Director on 14 September 2026, and are signed on its behalf by:

CZYMOCH, Maximilian Rafael
Director
Registered Company No. 13636487

MISTHO SERVICES LIMITED

Notes to the Financial Statements
for the year ended 31 December 2025

1.	Accounting policies

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

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Functional and presentation currency
	The financial statements are presented in sterling and this is the functional currency of the company.

	Turnover policy
	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.

	Revenue from rendering of services
	Revenue 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.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

Foreign currency translation

Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

2.	Average number of employees


		2025		2024
	Average number of employees during the year	0		0

3.	Debtors: amounts due within one year

	2025	2024
	£	£
Trade debtors / trade receivables	23,789	6,343
Other debtors	4,397	-
Prepayments and accrued income	26,273	13,573
Total	54,459	19,916

4.	Creditors: amounts due within one year

	2025	2024
	£	£
Trade creditors / trade payables	2,374	2,477
Taxation and social security	19,959	10,254
Accrued liabilities and deferred income	63,328	20,377
Total	85,661	33,108


	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

5.	Controlling party
	The immediate parent company is Mistho GmbH, a company incorporated in Germany. There is no ultimate controlling party.