Company Registration No. SC621788 (Scotland)
Punto Gusto Limited
Unaudited accounts
for the year ended 28 February 2023
Punto Gusto Limited
Unaudited accounts
Contents
Punto Gusto Limited
Company Information
for the year ended 28 February 2023
Director
Alessandro Romano
Company Number
SC621788 (Scotland)
Registered Office
32A COMMON GREEN
STRATHAVEN
ML10 6AF
UNITED KINGDOM
Accountants
RTP Strategic Ltd
13 Royal Crescent
GLASGOW
G3 7SL
Punto Gusto Limited
Statement of financial position
as at 28 February 2023
Tangible assets
1,288
1,665
Cash at bank and in hand
222,356
336,456
Creditors: amounts falling due within one year
(51,345)
(89,737)
Net current assets
231,260
280,160
Net assets
232,548
281,825
Called up share capital
100
100
Profit and loss account
232,448
281,725
Shareholders' funds
232,548
281,825
For the year ending 28 February 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 director acknowledges his 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 and authorised for issue on 25 November 2023 and were signed on its behalf by
Alessandro Romano
Director
Company Registration No. SC621788
Punto Gusto Limited
Notes to the Accounts
for the year ended 28 February 2023
Punto Gusto Limited is a private company, limited by shares, registered in Scotland, registration number SC621788. The registered office is 32A COMMON GREEN, STRATHAVEN, ML10 6AF, UNITED KINGDOM.
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.
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.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
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:
Plant & machinery
over 5 years
4
Tangible fixed assets
Plant & machinery
Amounts falling due within one year
Other debtors
60,245
33,418
Punto Gusto Limited
Notes to the Accounts
for the year ended 28 February 2023
6
Creditors: amounts falling due within one year
2023
2022
Trade creditors
16,743
25,266
Taxes and social security
11,096
45,062
Other creditors
6,918
6,261
7
Average number of employees
During the year the average number of employees was 14 (2022: 14).