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REGISTERED NUMBER: 11977232 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MAY 2023

FOR

CAFFE TIRRENO 45 LIMITED

CAFFE TIRRENO 45 LIMITED (REGISTERED NUMBER: 11977232)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2023










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


CAFFE TIRRENO 45 LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31 MAY 2023







DIRECTOR: R Peruzzo





REGISTERED OFFICE: Victoria House
Bondgate Within
Alnwick
Northumberland
NE66 1TA





REGISTERED NUMBER: 11977232 (England and Wales)





ACCOUNTANTS: Greaves Grindle
Chartered Accountants
Victoria House
Bondgate Within
Alnwick
Northumberland
NE66 1TA

CAFFE TIRRENO 45 LIMITED (REGISTERED NUMBER: 11977232)

BALANCE SHEET
31 MAY 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 82,000 82,000
Tangible assets 5 14,968 15,099
96,968 97,099

CURRENT ASSETS
Stocks 6,000 5,000
Debtors 6 434 374
Cash at bank and in hand 28,156 31,695
34,590 37,069
CREDITORS
Amounts falling due within one year 7 37,990 21,872
NET CURRENT (LIABILITIES)/ASSETS (3,400 ) 15,197
TOTAL ASSETS LESS CURRENT
LIABILITIES

93,568

112,296

CAPITAL AND RESERVES
Called up share capital 102 100
Retained earnings 93,466 112,196
93,568 112,296

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 May 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 May 2023 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

CAFFE TIRRENO 45 LIMITED (REGISTERED NUMBER: 11977232)

BALANCE SHEET - continued
31 MAY 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 director and authorised for issue on 13 February 2024 and were signed by:





R Peruzzo - Director


CAFFE TIRRENO 45 LIMITED (REGISTERED NUMBER: 11977232)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2023


1. STATUTORY INFORMATION

Caffe Tirreno 45 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.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Equipment - 15% on reducing balance

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.

CAFFE TIRRENO 45 LIMITED (REGISTERED NUMBER: 11977232)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MAY 2023


2. ACCOUNTING POLICIES - continued

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 12 (2022 - 7 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 June 2022
and 31 May 2023 82,000
NET BOOK VALUE
At 31 May 2023 82,000
At 31 May 2022 82,000

5. TANGIBLE FIXED ASSETS
Equipment
£   
COST
At 1 June 2022 21,451
Additions 2,510
At 31 May 2023 23,961
DEPRECIATION
At 1 June 2022 6,352
Charge for year 2,641
At 31 May 2023 8,993
NET BOOK VALUE
At 31 May 2023 14,968
At 31 May 2022 15,099

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Other debtors 434 374

CAFFE TIRRENO 45 LIMITED (REGISTERED NUMBER: 11977232)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MAY 2023


7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade creditors 1,882 3,139
Taxation and social security 22,554 19,340
Other creditors 13,554 (607 )
37,990 21,872