2022-04-012023-03-312023-03-31false02561767Riccardo Emiliani 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Riccardo Emiliani Limited

Registered Number
02561767
(England and Wales)

Unaudited Financial Statements for the Year ended
31 March 2023

Riccardo Emiliani Limited
Company Information
for the year from 1 April 2022 to 31 March 2023

Directors

Emiliani, Adrian
Emiliani, Richard Domenico
Emiliani, Suzanne Elaine

Company Secretary

EMILIANI, Richard Domenico

Registered Address

Riccardo Emiliani Ltd,
Wrightsway, Off Outer Circle
Road, Lincoln
LN2 4JY

Registered Number

02561767 (England and Wales)
Riccardo Emiliani Limited
Balance Sheet as at
31 March 2023

Notes

2023

2022

£

£

£

£

Fixed assets
Tangible assets6169,396164,136
169,396164,136
Current assets
Stocks103,662103,662
Debtors127,825117,682
Cash at bank and on hand46,90144,941
278,388266,285
Creditors amounts falling due within one year(93,757)(83,493)
Net current assets (liabilities)184,631182,792
Total assets less current liabilities354,027346,928
Creditors amounts falling due after one year(47,141)(84,000)
Net assets306,886262,928
Capital and reserves
Called up share capital430,001430,001
Profit and loss account(123,115)(167,073)
Shareholders' funds306,886262,928
The financial statements were approved and authorised for issue by the Board of Directors on 22 December 2023, and are signed on its behalf by:
Emiliani, Richard Domenico
Director
Registered Company No. 02561767
Riccardo Emiliani Limited
Notes to the Financial Statements
for the year ended 31 March 2023

1.Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
2.Compliance with applicable reporting framework
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
3.Accounting policies
Property, plant and equipment policy
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:
Intangible assets policy
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any residual impairment losses.
Stocks policy
Inventories are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete).
Revenue recognition policy
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.
Deferred tax policy
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Foreign currency translation and operations policy
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
Employee benefits policy
Contributions to defined contribution plans are expensed in the period to which they relate.
4.Employee information

20232022
Average number of employees during the year98
5.Intangible assets

Total

£
Cost or valuation
At 01 April 2250,000
At 31 March 2350,000
Amortisation and impairment
At 01 April 2250,000
At 31 March 2350,000
Net book value
At 31 March 23-
At 31 March 22-
6.Property, plant and equipment

Total

£
Cost or valuation
At 01 April 22250,389
Additions13,153
At 31 March 23263,542
Depreciation and impairment
At 01 April 2286,253
Charge for year7,893
At 31 March 2394,146
Net book value
At 31 March 23169,396
At 31 March 22164,136