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Registered Number: 10783204
England and Wales

 

 

 

GELATERIA ROMEO & GIULIETTA LTD


Unaudited Financial Statements
 


Period of accounts

Start date: 01 June 2022

End date: 31 May 2023
Directors Ciprian-Adrian Sumanaru
Iuliana Sumanaru
Registered Number 10783204
Registered Office 137 Albion Road
London
N16 9JU
Accountants Best Accountancy Services Ltd
Harrogate Business Centre, Hammerain House
Hookstone Avenue
Harrogate
North Yorkshire
HG2 8ER
1
 
 
Notes
 
2023
£
  2022
£
Fixed assets      
Tangible fixed assets 3 75,131    91,183 
75,131    91,183 
Current assets      
Stocks 4 8,000    5,095 
Debtors 5 648    34,172 
Cash at bank and in hand 34,679    18,081 
43,327    57,348 
Creditors: amount falling due within one year 6 (70,758)   (64,563)
Net current liabilities (27,431)   (7,215)
 
Total assets less current liabilities 47,700    83,968 
Creditors: amount falling due after more than one year 7 (41,647)   (83,872)
Net assets 6,053    96 
 

Capital and reserves
     
Called up share capital 100    100 
Profit and loss account 5,953    (4)
Shareholder's funds 6,053    96 
 


For the year ended 31 May 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These financial statements 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 Part 15 of the Companies Act 2006. In accordance with Section 444 of the Companies Act 2006, the profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the board of directors on 20 October 2023 and were signed on its behalf by:


-------------------------------
Ciprian-Adrian Sumanaru
Director
-------------------------------
Iuliana Sumanaru
Director
2
General Information
Gelateria Romeo & Giulietta Ltd is a private company, limited by shares, registered in England and Wales, registration number 10783204, registration address 137 Albion Road, London, N16 9JU.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
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)
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Finance lease and hire purchase charges
The finance element of the rental payment is charged to the profit and loss account on a straight line basis.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Stocks
Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.
2.

Average number of employees

Average number of employees during the year was 10 (2022 : 10).
3.

Tangible fixed assets

Cost or valuation Plant and machinery etc   Total
  £   £
At 01 June 2022 136,113    136,113 
Additions 8,983    8,983 
Disposals  
At 31 May 2023 145,096    145,096 
Depreciation
At 01 June 2022 44,930    44,930 
Charge for year 25,035    25,035 
On disposals  
At 31 May 2023 69,965    69,965 
Net book values
Closing balance as at 31 May 2023 75,131    75,131 
Opening balance as at 01 June 2022 91,183    91,183 


4.

Stocks

2023
£
  2022
£
Stocks 8,000    5,095 
8,000    5,095 

5.

Debtors: amounts falling due within one year

2023
£
  2022
£
Trade Debtors 648    477 
Other Debtors   33,695 
648    34,172 

6.

Creditors: amount falling due within one year

2023
£
  2022
£
Trade Creditors   6,506 
Bank Loans & Overdrafts 23,994    (39,664)
Taxation and Social Security 20,439    949 
Obligations under HP/Financial Leases 6,802    12,223 
Other Creditors 19,523    84,549 
70,758    64,563 

7.

Creditors: amount falling due after more than one year

2023
£
  2022
£
Bank Loans & Overdrafts 41,647    83,872 
41,647    83,872 

3