Company No: 10189271 (England and Wales)

Contents

• Company Information
• Balance Sheet
• Notes to the Financial Statements

DIRECTORS	A Linsbichler
	L Linsbichler

REGISTERED OFFICE	89 Woodville Road
	London
	E18 1JT
	United Kingdom

COMPANY NUMBER

10189271 (England and Wales)

ACCOUNTANT	Gravita Business Services II Limited
	Aldgate Tower
	2 Leman Street
	London
	E1 8FA
	United Kingdom

	Note	2026		2025
		£		£
Fixed assets
Intangible assets	3	52		105
Tangible assets	4	1,576		1,063
Investments	5	62,644		62,644
		64,272		63,812
Current assets
Stocks		480		910
Debtors	6	37,467		11,667
Cash at bank and in hand		8,225		16,829
		46,172		29,406
Creditors: amounts falling due within one year	7	( 127,774)		( 120,813)
Net current liabilities		(81,602)		(91,407)
Total assets less current liabilities		(17,330)		(27,595)
Creditors: amounts falling due after more than one year	8	( 91,000)		( 91,000)
Net liabilities		( 108,330)		( 118,595)
Capital and reserves
Called-up share capital		10,526		10,526
Profit and loss account		( 118,856 )		( 129,121 )
Total shareholders' deficit		( 108,330)		( 118,595)

For the financial year ending 31 January 2026 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

• The members have not required the Company to obtain an audit of its financial statements for the financial year in accordance with section 476;
• The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Profit and Loss Account has not been delivered.

The financial statements of Metzger & Sohne Ltd (registered number: 10189271) were approved and authorised for issue by the Board of Directors on 29 October 2026. They were signed on its behalf by:

L Linsbichler Director

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

Metzger & Sohne Ltd (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is 89 Woodville Road, London, E18 1JT, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Going concern

The directors have assessed the Balance Sheet and likely future cash flows at the date of approving these financial statements. The company has net liabilities for the current and preceding year, and rely on the continued support of the directors. The directors have confirmed they won't be removing this support for the foreseeable future, accordingly, they continue to adopt the going concern basis in preparing the financial statements.

Foreign currency

Transactions in foreign currencies are recorded at the rate of exchange at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies at the Balance Sheet date are reported at the rates of exchange prevailing at that date.

Exchange differences are recognised in the Profit and Loss Account in the period in which they arise except for exchange differences arising on gains or losses on non-monetary items which are recognised in the Statement of Comprehensive Income.

Turnover

Turnover is stated net of VAT and trade discounts and is recognised when the significant risks and rewards are considered to have been transferred to the buyer. Turnover from the sale of goods is recognised when the goods are physically delivered to the customer.

Intangible assets

Intangible assets are stated at cost or valuation, net of amortisation and any provision for impairment. Amortisation is provided on all intangible assets at rates to write off the cost or valuation of each asset over its expected useful life as follows:

Other intangible assets

10 years straight line

Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line or reducing balance basis over its expected useful life, as follows:

Land and buildings	depreciated over the life of the lease
Plant and machinery etc.	3 - 4 years straight line

Fixed asset investments

Interests in subsidiaries, associates and jointly controlled entities are initially measured at cost and subsequently measured at cost less any accumulated impairment losses. The investments are assessed for impairment at each reporting date and any impairment losses or reversals of impairment losses are recognised immediately in profit or loss.

A subsidiary is an entity controlled by the company. Control is the power to govern the financial and operating policies of the entity so as to obtain benefits from its activities.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to sell, which is equivalent to the net realisable value. Cost includes materials, direct labour and an attributable proportion of manufacturing overheads based on normal levels of activity. Cost is calculated using the FIFO (first-in, first-out) method. Provision is made for obsolete, slow-moving or defective items where appropriate.

At each reporting date, an assessment is made for impairment. Any excess of the carrying amount of stocks over its estimated selling price less costs to complete and sell is recognised as an impairment loss in profit or loss. Reversals of impairment losses are also recognised in profit or loss.

Financial instruments

Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the instrument.

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after deducting all of its liabilities.

Financial assets and liabilities are only offset in the Balance Sheet when, and only when there exists a legally enforceable right to set off the recognised amounts and the Company intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

2. Employees

	2026		2025
	Number		Number
Monthly average number of persons employed by the Company during the year, including directors	2		2

3. Intangible assets

	Other intangible assets		Total
	£		£
Cost
At 01 February 2025	6,867		6,867
At 31 January 2026	6,867		6,867
Accumulated amortisation
At 01 February 2025	6,762		6,762
Charge for the financial year	53		53
At 31 January 2026	6,815		6,815
Net book value
At 31 January 2026	52		52
At 31 January 2025	105		105

4. Tangible assets

	Land and buildings		Plant and machinery etc.		Total
	£		£		£
Cost
At 01 February 2025	5,260		6,402		11,662
Additions	0		1,423		1,423
At 31 January 2026	5,260		7,825		13,085
Accumulated depreciation
At 01 February 2025	5,260		5,339		10,599
Charge for the financial year	0		910		910
At 31 January 2026	5,260		6,249		11,509
Net book value
At 31 January 2026	0		1,576		1,576
At 31 January 2025	0		1,063		1,063

5. Fixed asset investments

Investments in subsidiaries

	2026
	£
Cost
At 01 February 2025	62,644
At 31 January 2026	62,644
Carrying value at 31 January 2026	62,644
Carrying value at 31 January 2025	62,644

The directors consider that the carrying amounts of financial assets carried at amortised cost in the financial statements approximate to their fair values.

6. Debtors

	2026		2025
	£		£
Trade debtors	21,367		367
Amounts owed by Group undertakings	15,191		10,467
Other debtors	909		833
	37,467		11,667

7. Creditors: amounts falling due within one year

	2026		2025
	£		£
Trade creditors	0		3,000
Other taxation and social security	450		142
Other creditors	127,324		117,671
	127,774		120,813

8. Creditors: amounts falling due after more than one year

	2026		2025
	£		£
Other creditors	91,000		91,000

9. Related party transactions

At the year-end, the company was owed £15,191 (2025 - £10,467) owed by Metzger & Sohne GmbH, its fully owned subsidiary operating in Austria, in respect of an interest free loan which is repayable on demand.