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REGISTERED NUMBER: 06510755 (England and Wales)



Financial Statements for the Year Ended 28 February 2023

for

La Goccia Limited

La Goccia Limited (Registered number: 06510755)

Contents of the Financial Statements
for the Year Ended 28 February 2023










Page

Company Information 1

Balance Sheet 2 to 3

Notes to the Financial Statements 4 to 5


La Goccia Limited

Company Information
for the Year Ended 28 February 2023







DIRECTORS: D Ciullo
V Croce





REGISTERED OFFICE: Jubilee Market Hall
Tavistock Street
London
WC2 8BE





REGISTERED NUMBER: 06510755 (England and Wales)





ACCOUNTANTS: BBK Partnership
Chartered Accountants
& Statutory Auditors
1 Beauchamp Court
10 Victors Way
Barnet
Hertfordshire
EN5 5TZ

La Goccia Limited (Registered number: 06510755)

Balance Sheet
28 February 2023

28.2.23 28.2.22
Notes £    £   
FIXED ASSETS
Tangible assets 4 24,727 29,090

CURRENT ASSETS
Stocks 15,617 10,190
Debtors 5 15,083 34,084
Cash at bank and in hand 256,003 260,934
286,703 305,208
CREDITORS
Amounts falling due within one year 6 (142,382 ) (114,165 )
NET CURRENT ASSETS 144,321 191,043
TOTAL ASSETS LESS CURRENT
LIABILITIES

169,048

220,133

CREDITORS
Amounts falling due after more than one
year

7

(151,666

)

(196,213

)
NET ASSETS 17,382 23,920

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 17,282 23,820
17,382 23,920

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 28 February 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 28 February 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.

La Goccia Limited (Registered number: 06510755)

Balance Sheet - continued
28 February 2023


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 23 November 2023 and were signed on its behalf by:





D Ciullo - Director


La Goccia Limited (Registered number: 06510755)

Notes to the Financial Statements
for the Year Ended 28 February 2023


1. STATUTORY INFORMATION

La Goccia 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 or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 16 (2022 - 12 ) .

La Goccia Limited (Registered number: 06510755)

Notes to the Financial Statements - continued
for the Year Ended 28 February 2023


4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 March 2022
and 28 February 2023 55,835
DEPRECIATION
At 1 March 2022 26,745
Charge for year 4,363
At 28 February 2023 31,108
NET BOOK VALUE
At 28 February 2023 24,727
At 28 February 2022 29,090

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
28.2.23 28.2.22
£    £   
Other debtors 15,083 34,084

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
28.2.23 28.2.22
£    £   
Trade creditors 28,864 30,404
Taxation and social security 107,533 72,242
Other creditors 5,985 11,519
142,382 114,165

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
28.2.23 28.2.22
£    £   
Bank loans 151,666 196,213