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REGISTERED NUMBER: 08121514 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2023

FOR

BELLUZZO AUDIT LIMITED

BELLUZZO AUDIT LIMITED (REGISTERED NUMBER: 08121514)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


BELLUZZO AUDIT LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 30 JUNE 2023







DIRECTORS: A G Castagnetti
L Belluzzo





REGISTERED OFFICE: 38 Craven Street
London
WC2N5NG





REGISTERED NUMBER: 08121514 (England and Wales)





ACCOUNTANTS: B&P Tax Legal Finance LLP
38 Craven Street
London
WC2N 5NG

BELLUZZO AUDIT LIMITED (REGISTERED NUMBER: 08121514)

BALANCE SHEET
30 JUNE 2023

2023 2022
Notes £    £   
CURRENT ASSETS
Debtors 4 161,737 66,250
Cash at bank 132,349 102,097
294,086 168,347
CREDITORS
Amounts falling due within one year 5 284,291 102,760
NET CURRENT ASSETS 9,795 65,587
TOTAL ASSETS LESS CURRENT
LIABILITIES

9,795

65,587

CAPITAL AND RESERVES
Called up share capital 6 100 100
Retained earnings 7 9,695 65,487
SHAREHOLDERS' FUNDS 9,795 65,587

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 2023 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Board of Directors and authorised for issue on 20 October 2023 and were signed on its behalf by:





A G Castagnetti - Director


BELLUZZO AUDIT LIMITED (REGISTERED NUMBER: 08121514)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2023

1. STATUTORY INFORMATION

Belluzzo Audit 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.

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 for services rendered for audit and accountancy, including work in progress at the balance sheet date, excluding Value Added tax.

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.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2022 - 1 ) .

4. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 161,737 66,250

BELLUZZO AUDIT LIMITED (REGISTERED NUMBER: 08121514)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 JUNE 2023

5. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade creditors 19,914 280
Taxation and social security 74,137 44,588
Other creditors 190,240 57,892
284,291 102,760

6. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2023 2022
value: £    £   
100 ordinary £1 100 100

7. RESERVES
Retained
earnings
£   

At 1 July 2022 65,487
Profit for the year 12,129
Dividends (67,921 )
At 30 June 2023 9,695

8. RELATED PARTY DISCLOSURES

During the year the company paid £56,563 (2022: £84,704) to B & P Tax Legal Finance LLP for the use of professional staff. L Belluzzo and A Castagnetti are designated members of B & P Tax Legal Finance LLP.

Rent was paid to B International Limited of £12,000 (2022: £12,000) for the use of premises. Marketing fees of £26,855 (2022: £25,991) were also paid to B International Limited. L Belluzzo is a director of B International Limited.

Dividends of £67,921 (2022: £49,020) in total were paid in the year to the shareholders.