1 April 2022 false Taxfiler 2023.9 OC415575business:LimitedLiabilityPartnershipLLP2022-04-012023-09-30 OC4155752022-03-31 OC4155752022-04-012023-09-30 OC415575business:AuditExemptWithAccountantsReport2022-04-012023-09-30 OC415575business:FullAccounts2022-04-012023-09-30 OC4155752023-09-30 OC415575business:PartnerLLP12022-04-012023-09-30 OC415575business:PartnerLLP22022-04-012023-09-30 OC415575business:RegisteredOffice2022-04-012023-09-30 OC4155752022-03-31 OC415575core:WithinOneYear2023-09-30 OC415575core:WithinOneYear2022-03-31 OC415575core:AfterOneYear2023-09-30 OC415575core:AfterOneYear2022-03-31 OC415575core:ShareCapital2023-09-30 OC415575core:ShareCapital2022-03-31 OC415575core:RetainedEarningsAccumulatedLosses2023-09-30 OC415575core:RetainedEarningsAccumulatedLosses2022-03-31 OC415575business:SmallEntities2022-04-012023-09-30 OC415575core:FurnitureFittings2022-04-012023-09-30 OC415575countries:EnglandWales2022-04-012023-09-30 OC415575core:FurnitureFittings2022-03-31 OC415575core:FurnitureFittings2023-09-30 OC4155752021-04-012022-03-31 iso4217:GBP xbrli:pure
Registered No. OC415575 (England and Wales)
Fritto & Misto LLP Unaudited accounts for the period from 1 April 2022 to 30 September 2023
Fritto & Misto LLP LLP Information for the period from 1 April 2022 to 30 September 2023
Designated members
Ms Elena Muzzoni
Mr Simone Parma
Registered Number
OC415575 (England and Wales)
Registered Office
Fritto & Misto 6 Westgate Road Guisborough Cleveland TS14 6EA England
Accountants
Gresham and Gale 14 Fountain Street Guisborough TS14 6PP
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Fritto & Misto LLP Statement of financial position as at 30 September 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Tangible assets
- 
2,303 
Current assets
Inventories
- 
555 
Cash at bank and in hand
2,080 
2,681 
2,080 
3,236 
Creditors: amounts falling due within one year
(1,048)
(2,563)
Net current assets
1,032 
673 
Total assets less current liabilities
1,032 
2,976 
Creditors: amounts falling due after more than one year
(1,583)
(3,008)
Net liabilities attributable to members
(551)
(32)
Represented by:
Members' other interests
Members' capital classified as equity
(34,460)
(17,076)
Other reserves
33,909 
17,044 
(551)
(32)
(551)
(32)
Total members' interests
Members' other interests
(551)
(32)
(551)
(32)
For the period ending 30 September 2023 the LLP was entitled to exemption under section 477 of the Companies Act 2006 (as applied to LLPs) relating to small LLPs.
The members acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 (as applied to LLPs) with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to LLPs subject to the small LLPs regime. The profit and loss account has not been delivered to the Registrar of Companies.
Approved by the members on 11 October 2023.
Mr Simone Parma Designated member Limited Liability Partnership Registration No. OC415575
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Fritto & Misto LLP Notes to the Accounts for the period from 1 April 2022 to 30 September 2023
1
Accounting policies
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) and the Statement of Recommended Practice (SORP), Accounting by Limited Liability Partnerships.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. 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.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Fixtures & fittings
25% reducing balance
2
Statutory information
Fritto & Misto LLP is a limited liability partnership, incorporated in England and Wales, registration number OC415575. Its registered office is Fritto & Misto, 6 Westgate Road, Guisborough, Cleveland, TS14 6EA, England. The LLP is in the process of being wound up.
3
Tangible fixed assets
Fixtures & fittings 
£ 
Cost or valuation
At cost 
At 1 April 2022
4,826 
Disposals
(4,826)
At 30 September 2023
- 
Depreciation
At 1 April 2022
2,523 
On disposals
(2,523)
At 30 September 2023
- 
Net book value
At 30 September 2023
- 
At 31 March 2022
2,303 
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Fritto & Misto LLP Notes to the Accounts for the period from 1 April 2022 to 30 September 2023
4
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
Bank loans and overdrafts
950 
950 
Trade creditors
98 
930 
Other creditors
- 
683 
1,048 
2,563 
5
Creditors: amounts falling due after more than one year
2023 
2022 
£ 
£ 
Bank loans
1,583 
3,008 
Loans and other debts due to members rank equally with debts due to other unsecured creditors in the event of a winding up.
7
Average number of employees
During the period the average number of employees was 2 (2022: 2).
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