Fat Macy's Ltd.

	Page
Accountants' Report	1
Balance Sheet	2—3
Notes to the Financial Statements	4—6

Report to the directors on the preparation of the unaudited statutory accounts of Fat Macy's Ltd. For The Year Ended 31 December 2025

To assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Fat Macy's Ltd. which comprise the Profit and Loss Account, the Balance Sheet and the related notes, from the company’s accounting records and from information and explanations you have given us.

As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/en/member/professional-standards/rules-standards/acca-rulebook.html.

This report is made to the directors of Fat Macy's Ltd. , as a body, in accordance with the terms of our engagement letter dated 24 August 2023. Our work has been undertaken solely to prepare for your approval the accounts of Fat Macy's Ltd. and state those matters that we have agreed to state to the directors of Fat Macy's Ltd. , as a body, in this report in accordance with the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/technical-factsheet-163.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Fat Macy's Ltd. and its directors as a body for our work or for this report.

It is your duty to ensure that Fat Macy's Ltd. has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of Fat Macy's Ltd. . You consider that Fat Macy's Ltd. is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the accounts of Fat Macy's Ltd. . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.

Green Accountancy Limited

9 September 2026

Green Accountancy Limited

Chartered Certified Accountants

Windrush House

Windrush Park Road

Witney

Oxfordshire

OX29 7DX

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Fat Macy's Ltd.

Balance Sheet

As At 31 December 2025

Balance Sheet

Registered number: 10176379

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		14,919		22,365

			14,919		22,365
CURRENT ASSETS
Stocks	5	12,053		10,717
Debtors	6	10,192		7,196
Cash at bank and in hand		145,013		61,861

		167,258		79,774
Creditors: Amounts Falling Due Within One Year	7	(97,932 )		(72,727 )

NET CURRENT ASSETS (LIABILITIES)			69,326		7,047

TOTAL ASSETS LESS CURRENT LIABILITIES			84,245		29,412

Creditors: Amounts Falling Due After More Than One Year	8		(114,668 )		(142,784 )

NET LIABILITIES			(30,423 )		(113,372 )

CAPITAL AND RESERVES
Called up share capital	10		118		118
Share premium account			66,983		66,983
Profit and Loss Account			(97,524 )		(180,473 )

SHAREHOLDERS' FUNDS			(30,423)		(113,372)

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Fat Macy's Ltd.

Balance Sheet (continued)

As At 31 December 2025

For the year ending 31 December 2025 the company was entitled to exemption from audit 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 directors acknowledge 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 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

Ms Nathalie Moukarzel

Director

9 September 2026

The notes on pages 4 to 6 form part of these financial statements.

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Fat Macy's Ltd.

Notes to the Financial Statements

For The Year Ended 31 December 2025

Notes to the Financial Statements

1. General Information

Fat Macy's Ltd. is a private company, limited by shares, incorporated in England & Wales, registered number 10176379 . The registered office is 232 Shoreditch High Street, London, E1 6PJ.

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. Going Concern Disclosure

The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.

2.3. 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.

2.4. 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:

Leasehold	20% straight line
Plant & Machinery	20% straight line
Fixtures & Fittings	20% straight line
Computer Equipment	20% straight line

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. Financial Instruments

The company holds financial assets and liabilities measured at amortised cost, including trade balances and interest‑bearing loans. Loan balances are carried at the amounts outstanding at the reporting date, with interest recognised in profit or loss.

2.7. Pensions

The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 14 (2024: 13)

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Fat Macy's Ltd.

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

4. Tangible Assets

	Land & Property
	Leasehold	Plant & Machinery	Fixtures & Fittings	Computer Equipment	Total
	£	£	£	£	£
Cost
As at 1 January 2025	10,532	30,281	9,007	2,520	52,340
Additions	-	-	265	416	681

As at 31 December 2025	10,532	30,281	9,272	2,936	53,021

Depreciation
As at 1 January 2025	3,887	18,913	5,403	1,772	29,975
Provided during the period	2,106	3,674	1,823	524	8,127

As at 31 December 2025	5,993	22,587	7,226	2,296	38,102

Net Book Value
As at 31 December 2025	4,539	7,694	2,046	640	14,919

As at 1 January 2025	6,645	11,368	3,604	748	22,365

5. Stocks

	2025	2024
	£	£
Stock	12,053	10,717

6. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	6,132	6,770
Prepayments and accrued income	3,793	180
Other debtors.	15	-
Corporation tax recoverable assets	-	123
PAYE and social security	252	-
Net wages	-	123

	10,192	7,196

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Fat Macy's Ltd.

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

7. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	14,639	10,848
Bank loans and overdrafts	2,789	5,883
Other loans	18,871	-
PAYE and social security	-	147
VAT	40,786	32,585
Fat Macy's Foundation loan	8,823	3,107
CT61 payable	-	848
Service charges owing	3,648	-
Deferred income	1,585	6,488
Accruals	5,725	1,959
Pension contributions unpaid	1,066	1,079
Directors' loan accounts	-	9,783

	97,932	72,727

8. Creditors: Amounts Falling Due After More Than One Year

	2025	2024
	£	£
Bank loans	-	2,784
Other loans	114,668	140,000

	114,668	142,784

9. Deferred Taxation

No deferred tax asset has been recognised in these financial statements in respect of tax losses. This is due to the uncertainty as to when the asset will be recovered, which will depend on the company's future taxable profits. There are tax losses carried forward of approximately £24,057 (2024: £116,600), which if provided for would result in a deferred tax asset of approximately £3,100 (2024: £23,500).

10. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	118	118

11. Related Party Transactions

At 31 December 2025 the company owed Fat Macy’s Foundation £7,973 in respect of expenses incurred and funds held on its behalf and £851 in respect of donations received by the company to be paid over, giving a total balance due of £8,823 (2024: £3,107).

During the year, the company made use of a van owned by Fat Macy’s Foundation without charge.

Other transactions with Fat Macy’s Foundation during the year were conducted on normal commercial terms.

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