1 April 2022 false No description of principal activity Taxfiler 2023.10 NI677481business:PrivateLimitedCompanyLtd2022-04-012023-03-31 NI6774812022-03-31 NI6774812022-04-012023-03-31 NI677481business:AuditExemptWithAccountantsReport2022-04-012023-03-31 NI677481business:FilletedAccounts2022-04-012023-03-31 NI6774812023-03-31 NI677481business:Director12022-04-012023-03-31 NI677481business:Director22022-04-012023-03-31 NI677481business:RegisteredOffice2022-04-012023-03-31 NI6774812022-03-31 NI677481core:WithinOneYear2023-03-31 NI677481core:WithinOneYear2022-03-31 NI677481core:AfterOneYear2023-03-31 NI677481core:AfterOneYear2022-03-31 NI677481core:ShareCapitalcore:PreviouslyStatedAmount2023-03-31 NI677481core:ShareCapitalcore:PreviouslyStatedAmount2022-03-31 NI677481core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2023-03-31 NI677481core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2022-03-31 NI677481core:PreviouslyStatedAmount2023-03-31 NI677481core:PreviouslyStatedAmount2022-03-31 NI677481business:SmallEntities2022-04-012023-03-31 NI677481countries:NorthernIreland2022-04-012023-03-31 NI677481core:LandBuildings2022-04-012023-03-31 NI677481core:PlantMachinery2022-04-012023-03-31 NI677481core:FurnitureFittings2022-04-012023-03-31 NI677481core:ComputerEquipment2022-04-012023-03-31 NI677481core:Goodwill2022-03-31 NI677481core:IntangibleAssetsOtherThanGoodwill2022-03-31 NI677481core:Goodwill2022-04-012023-03-31 NI677481core:IntangibleAssetsOtherThanGoodwill2022-04-012023-03-31 NI677481core:Goodwill2023-03-31 NI677481core:IntangibleAssetsOtherThanGoodwill2023-03-31 NI677481core:LandBuildings2022-03-31 NI677481core:PlantMachinery2022-03-31 NI677481core:FurnitureFittings2022-03-31 NI677481core:ComputerEquipment2022-03-31 NI677481core:LandBuildings2023-03-31 NI677481core:PlantMachinery2023-03-31 NI677481core:FurnitureFittings2023-03-31 NI677481core:ComputerEquipment2023-03-31 NI677481core:BetweenOneFiveYears2023-03-31 NI677481core:BetweenOneFiveYears2022-03-31 NI6774812021-03-162022-03-31 iso4217:GBP xbrli:pure
Company Registration No. NI677481 (Northern Ireland)
Enzo Pizza Ltd Unaudited accounts for the year ended 31 March 2023
Enzo Pizza Ltd Unaudited accounts Contents
Page
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Enzo Pizza Ltd Company Information for the year ended 31 March 2023
Directors
Paul Catterson Ashley French
Company Number
NI677481 (Northern Ireland)
Registered Office
139A Kilrea Road Upperlands Maghera BT46 5TA Northern Ireland
Accountants
Gray + Press Accountants Limited Unit 4A Channel Wharf 21 Old Channel Road Belfast BT3 9DE
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Enzo Pizza Ltd Statement of financial position as at 31 March 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Intangible assets
48,519 
50,287 
Tangible assets
185,938 
99,433 
234,457 
149,720 
Current assets
Debtors
167,424 
17,120 
Cash at bank and in hand
85,136 
18,153 
252,560 
35,273 
Creditors: amounts falling due within one year
(252,579)
(248,679)
Net current liabilities
(19)
(213,406)
Total assets less current liabilities
234,438 
(63,686)
Creditors: amounts falling due after more than one year
(93,310)
- 
Net assets/(liabilities)
141,128 
(63,686)
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
141,028 
(63,786)
Shareholders' funds
141,128 
(63,686)
For the year ending 31 March 2023 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 6 October 2023 and were signed on its behalf by
Paul Catterson Director Company Registration No. NI677481
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Enzo Pizza Ltd Notes to the Accounts for the year ended 31 March 2023
1
Statutory information
Enzo Pizza Ltd is a private company, limited by shares, registered in Northern Ireland, registration number NI677481. The registered office is 139A Kilrea Road, Upperlands, Maghera, BT46 5TA, Northern Ireland.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
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:
Land & buildings
10% straight line
Plant & machinery
20% straight line
Fixtures & fittings
20% straight line
Computer equipment
20% straight line
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation. Amortisation is provided at 10% straight line.
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Enzo Pizza Ltd Notes to the Accounts for the year ended 31 March 2023
4
Intangible fixed assets
Goodwill 
Other 
Total 
£ 
£ 
£ 
Cost
At 1 April 2022
50,875 
5,000 
55,875 
Additions
- 
4,167 
4,167 
At 31 March 2023
50,875 
9,167 
60,042 
Amortisation
At 1 April 2022
5,088 
500 
5,588 
Charge for the year
5,088 
847 
5,935 
At 31 March 2023
10,176 
1,347 
11,523 
Net book value
At 31 March 2023
40,699 
7,820 
48,519 
At 31 March 2022
45,787 
4,500 
50,287 
5
Tangible fixed assets
Land & buildings 
Plant & machinery 
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At cost 
At 1 April 2022
2,355 
49,806 
53,912 
1,168 
107,241 
Additions
- 
43,590 
72,584 
1,222 
117,396 
At 31 March 2023
2,355 
93,396 
126,496 
2,390 
224,637 
Depreciation
At 1 April 2022
236 
3,512 
4,038 
22 
7,808 
Charge for the year
236 
13,198 
17,095 
362 
30,891 
At 31 March 2023
472 
16,710 
21,133 
384 
38,699 
Net book value
At 31 March 2023
1,883 
76,686 
105,363 
2,006 
185,938 
At 31 March 2022
2,119 
46,294 
49,874 
1,146 
99,433 
6
Debtors
2023 
2022 
£ 
£ 
Amounts falling due within one year
VAT
- 
12,922 
Trade debtors
8,336 
4,018 
Amounts due from group undertakings etc.
156,957 
- 
Other debtors
2,131 
180 
167,424 
17,120 
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Enzo Pizza Ltd Notes to the Accounts for the year ended 31 March 2023
7
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
Bank loans and overdrafts
8,083 
- 
VAT
27,324 
- 
Obligations under finance leases and hire purchase contracts
11,970 
- 
Trade creditors
21,629 
74,989 
Taxes and social security
8,736 
3,685 
Other creditors
8,303 
7,876 
Loans from directors
159,189 
159,089 
Accruals
7,345 
3,040 
252,579 
248,679 
8
Creditors: amounts falling due after more than one year
2023 
2022 
£ 
£ 
Bank loans
34,549 
- 
Obligations under finance leases and hire purchase contracts
58,761 
- 
93,310 
- 
9
Operating lease commitments
2023 
2022 
£ 
£ 
At 31 March 2023 the company had the following future minimum lease payments under non-cancellable operating leases for each of the following periods:
Not later than one year
35,000 
35,000 
Later than one year and not later than five years
81,699 
116,699 
116,699 
151,699 
10
Average number of employees
During the year the average number of employees was 10 (2022: 10).
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