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REGISTERED NUMBER: 10384293 (England and Wales)















Unaudited Financial Statements for the Year Ended 30 September 2023

for

Abruzzo Truffles Limited

Abruzzo Truffles Limited (Registered number: 10384293)






Contents of the Financial Statements
for the Year Ended 30 September 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3

Report of the Accountants 5

Abruzzo Truffles Limited

Company Information
for the Year Ended 30 September 2023







DIRECTORS: Miss S Caporale
R Di Lucia





REGISTERED OFFICE: 15 Cricketers Close
Harrietsham
Maidstone
Kent
ME17 1JQ





REGISTERED NUMBER: 10384293 (England and Wales)





ACCOUNTANTS: TAG (Maidstone) Ltd
10 Coverdale Avenue
Maidstone
Kent
ME15 9DR

Abruzzo Truffles Limited (Registered number: 10384293)

Balance Sheet
30 September 2023

30.9.23 30.9.22
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 746 1,232

CURRENT ASSETS
Debtors 5 25,289 22,520
Cash at bank and in hand 33,760 43,568
59,049 66,088
CREDITORS
Amounts falling due within one year 6 59,618 67,188
NET CURRENT LIABILITIES (569 ) (1,100 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

177

132

CAPITAL AND RESERVES
Called up share capital 24 24
Retained earnings 153 108
SHAREHOLDERS' FUNDS 177 132

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 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.

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 24 February 2024 and were signed on its behalf by:





Miss S Caporale - Director


Abruzzo Truffles Limited (Registered number: 10384293)

Notes to the Financial Statements
for the Year Ended 30 September 2023

1. STATUTORY INFORMATION

Abruzzo Truffles 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.
Fixtures and fittings - 25% on cost
Computer equipment - 25% on cost

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2022 - 2 ) .

Abruzzo Truffles Limited (Registered number: 10384293)

Notes to the Financial Statements - continued
for the Year Ended 30 September 2023

4. TANGIBLE FIXED ASSETS
Fixtures
and Computer
fittings equipment Totals
£    £    £   
COST
At 1 October 2022
and 30 September 2023 1,707 650 2,357
DEPRECIATION
At 1 October 2022 800 325 1,125
Charge for year 324 162 486
At 30 September 2023 1,124 487 1,611
NET BOOK VALUE
At 30 September 2023 583 163 746
At 30 September 2022 907 325 1,232

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.9.23 30.9.22
£    £   
Trade debtors 25,144 21,938
Other debtors 145 582
25,289 22,520

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.9.23 30.9.22
£    £   
Trade creditors 14,494 11,900
Taxation and social security 5,821 9,615
Other creditors 39,303 45,673
59,618 67,188

Abruzzo Truffles Limited

Report of the Accountants to the Directors of
Abruzzo Truffles Limited

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

As described on the Balance Sheet you are responsible for the preparation of the financial statements for the year ended 30 September 2023 set out on pages three to six and you consider that the company is exempt from an audit.

In accordance with your instructions, we have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and information and explanations supplied to us.






TAG (Maidstone) Ltd
10 Coverdale Avenue
Maidstone
Kent
ME15 9DR


24 February 2024