1 March 2022 false No description of principal activity Taxfiler 2023.10.2 SC621788business:PrivateLimitedCompanyLtd2022-03-012023-02-28 SC6217882022-02-28 SC6217882022-03-012023-02-28 SC621788business:AuditExemptWithAccountantsReport2022-03-012023-02-28 SC621788business:FilletedAccounts2022-03-012023-02-28 SC6217882023-02-28 SC621788business:Director12022-03-012023-02-28 SC621788business:RegisteredOffice2022-03-012023-02-28 SC6217882022-02-28 SC621788core:WithinOneYear2023-02-28 SC621788core:WithinOneYear2022-02-28 SC621788core:ShareCapitalcore:PreviouslyStatedAmount2023-02-28 SC621788core:ShareCapitalcore:PreviouslyStatedAmount2022-02-28 SC621788core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2023-02-28 SC621788core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2022-02-28 SC621788core:PreviouslyStatedAmount2023-02-28 SC621788core:PreviouslyStatedAmount2022-02-28 SC621788business:SmallEntities2022-03-012023-02-28 SC621788countries:Scotland2022-03-012023-02-28 SC621788core:PlantMachinery2022-03-012023-02-28 SC621788core:PlantMachinery2022-02-28 SC621788core:PlantMachinery2023-02-28 SC6217882021-03-012022-02-28 iso4217:GBP xbrli:pure
Company Registration No. SC621788 (Scotland)
Punto Gusto Limited Unaudited accounts for the year ended 28 February 2023
Punto Gusto Limited Unaudited accounts Contents
Page
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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
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Punto Gusto Limited Statement of financial position as at 28 February 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Tangible assets
1,288 
1,665 
Current assets
Debtors
60,249 
33,441 
Cash at bank and in hand
222,356 
336,456 
282,605 
369,897 
Creditors: amounts falling due within one year
(51,345)
(89,737)
Net current assets
231,260 
280,160 
Net assets
232,548 
281,825 
Capital and reserves
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
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Punto Gusto Limited Notes to the Accounts for the year ended 28 February 2023
1
Statutory information
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.
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.
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 
£ 
Cost or valuation
At cost 
At 1 March 2022
1,885 
At 28 February 2023
1,885 
Depreciation
At 1 March 2022
220 
Charge for the year
377 
At 28 February 2023
597 
Net book value
At 28 February 2023
1,288 
At 28 February 2022
1,665 
5
Debtors
2023 
2022 
£ 
£ 
Amounts falling due within one year
Deferred tax asset
23 
Other debtors
60,245 
33,418 
60,249 
33,441 
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Punto Gusto Limited Notes to the Accounts for the year ended 28 February 2023
6
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
VAT
15,088 
11,648 
Trade creditors
16,743 
25,266 
Taxes and social security
11,096 
45,062 
Other creditors
6,918 
6,261 
Accruals
1,500 
1,500 
51,345 
89,737 
7
Average number of employees
During the year the average number of employees was 14 (2022: 14).
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