2022-07-012023-06-302023-06-30false12043021LUPOCALABRIA LTD2023-10-26iso4217:GBPxbrli:pure120430212022-07-01120430212023-06-30120430212022-07-012023-06-30120430212021-07-01120430212022-06-30120430212021-07-012022-06-3012043021bus:SmallEntities2022-07-012023-06-3012043021bus:AuditExempt-NoAccountantsReport2022-07-012023-06-3012043021bus:AbridgedAccounts2022-07-012023-06-3012043021bus:PrivateLimitedCompanyLtd2022-07-012023-06-3012043021core:WithinOneYear2023-06-3012043021core:AfterOneYear2023-06-3012043021core:WithinOneYear2022-06-3012043021core:AfterOneYear2022-06-3012043021core:ShareCapital2023-06-3012043021core:SharePremium2023-06-3012043021core:RevaluationReserve2023-06-3012043021core:OtherReservesSubtotal2023-06-3012043021core:RetainedEarningsAccumulatedLosses2023-06-3012043021core:ShareCapital2022-06-3012043021core:SharePremium2022-06-3012043021core:RevaluationReserve2022-06-3012043021core:OtherReservesSubtotal2022-06-3012043021core:RetainedEarningsAccumulatedLosses2022-06-3012043021core:LandBuildings2023-06-3012043021core:PlantMachinery2023-06-3012043021core:Vehicles2023-06-3012043021core:FurnitureFittings2023-06-3012043021core:OfficeEquipment2023-06-3012043021core:NetGoodwill2023-06-3012043021core:IntangibleAssetsOtherThanGoodwill2023-06-3012043021core:ListedExchangeTraded2023-06-3012043021core:UnlistedNon-exchangeTraded2023-06-3012043021core:LandBuildings2022-06-3012043021core:PlantMachinery2022-06-3012043021core:Vehicles2022-06-3012043021core:FurnitureFittings2022-06-3012043021core:OfficeEquipment2022-06-3012043021core:NetGoodwill2022-06-3012043021core:IntangibleAssetsOtherThanGoodwill2022-06-3012043021core:ListedExchangeTraded2022-06-3012043021core:UnlistedNon-exchangeTraded2022-06-3012043021core:LandBuildings2022-07-012023-06-3012043021core:PlantMachinery2022-07-012023-06-3012043021core:Vehicles2022-07-012023-06-3012043021core:FurnitureFittings2022-07-012023-06-3012043021core:OfficeEquipment2022-07-012023-06-3012043021core:NetGoodwill2022-07-012023-06-3012043021core:IntangibleAssetsOtherThanGoodwill2022-07-012023-06-3012043021core:ListedExchangeTraded2022-07-012023-06-3012043021core:UnlistedNon-exchangeTraded2022-07-012023-06-3012043021core:MoreThanFiveYears2022-07-012023-06-3012043021core:Non-currentFinancialInstruments2023-06-3012043021core:Non-currentFinancialInstruments2022-06-3012043021dpl:CostSales2022-07-012023-06-3012043021dpl:DistributionCosts2022-07-012023-06-3012043021core:LandBuildings2022-07-012023-06-3012043021core:PlantMachinery2022-07-012023-06-3012043021core:Vehicles2022-07-012023-06-3012043021core:FurnitureFittings2022-07-012023-06-3012043021core:OfficeEquipment2022-07-012023-06-3012043021dpl:AdministrativeExpenses2022-07-012023-06-3012043021core:NetGoodwill2022-07-012023-06-3012043021core:IntangibleAssetsOtherThanGoodwill2022-07-012023-06-3012043021dpl:GroupUndertakings2022-07-012023-06-3012043021dpl:ParticipatingInterests2022-07-012023-06-3012043021dpl:GroupUndertakingscore:ListedExchangeTraded2022-07-012023-06-3012043021core:ListedExchangeTraded2022-07-012023-06-3012043021dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2022-07-012023-06-3012043021core:UnlistedNon-exchangeTraded2022-07-012023-06-3012043021dpl:CostSales2021-07-012022-06-3012043021dpl:DistributionCosts2021-07-012022-06-3012043021core:LandBuildings2021-07-012022-06-3012043021core:PlantMachinery2021-07-012022-06-3012043021core:Vehicles2021-07-012022-06-3012043021core:FurnitureFittings2021-07-012022-06-3012043021core:OfficeEquipment2021-07-012022-06-3012043021dpl:AdministrativeExpenses2021-07-012022-06-3012043021core:NetGoodwill2021-07-012022-06-3012043021core:IntangibleAssetsOtherThanGoodwill2021-07-012022-06-3012043021dpl:GroupUndertakings2021-07-012022-06-3012043021dpl:ParticipatingInterests2021-07-012022-06-3012043021dpl:GroupUndertakingscore:ListedExchangeTraded2021-07-012022-06-3012043021core:ListedExchangeTraded2021-07-012022-06-3012043021dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2021-07-012022-06-3012043021core:UnlistedNon-exchangeTraded2021-07-012022-06-3012043021core:NetGoodwill2023-06-3012043021core:IntangibleAssetsOtherThanGoodwill2023-06-3012043021core:LandBuildings2023-06-3012043021core:PlantMachinery2023-06-3012043021core:Vehicles2023-06-3012043021core:FurnitureFittings2023-06-3012043021core:OfficeEquipment2023-06-3012043021core:AfterOneYear2023-06-3012043021core:WithinOneYear2023-06-3012043021core:ListedExchangeTraded2023-06-3012043021core:UnlistedNon-exchangeTraded2023-06-3012043021core:ShareCapital2023-06-3012043021core:SharePremium2023-06-3012043021core:RevaluationReserve2023-06-3012043021core:OtherReservesSubtotal2023-06-3012043021core:RetainedEarningsAccumulatedLosses2023-06-3012043021core:NetGoodwill2022-06-3012043021core:IntangibleAssetsOtherThanGoodwill2022-06-3012043021core:LandBuildings2022-06-3012043021core:PlantMachinery2022-06-3012043021core:Vehicles2022-06-3012043021core:FurnitureFittings2022-06-3012043021core:OfficeEquipment2022-06-3012043021core:AfterOneYear2022-06-3012043021core:WithinOneYear2022-06-3012043021core:ListedExchangeTraded2022-06-3012043021core:UnlistedNon-exchangeTraded2022-06-3012043021core:ShareCapital2022-06-3012043021core:SharePremium2022-06-3012043021core:RevaluationReserve2022-06-3012043021core:OtherReservesSubtotal2022-06-3012043021core:RetainedEarningsAccumulatedLosses2022-06-3012043021core:NetGoodwill2021-07-0112043021core:IntangibleAssetsOtherThanGoodwill2021-07-0112043021core:LandBuildings2021-07-0112043021core:PlantMachinery2021-07-0112043021core:Vehicles2021-07-0112043021core:FurnitureFittings2021-07-0112043021core:OfficeEquipment2021-07-0112043021core:AfterOneYear2021-07-0112043021core:WithinOneYear2021-07-0112043021core:ListedExchangeTraded2021-07-0112043021core:UnlistedNon-exchangeTraded2021-07-0112043021core:ShareCapital2021-07-0112043021core:SharePremium2021-07-0112043021core:RevaluationReserve2021-07-0112043021core:OtherReservesSubtotal2021-07-0112043021core:RetainedEarningsAccumulatedLosses2021-07-0112043021core:AfterOneYear2022-07-012023-06-3012043021core:WithinOneYear2022-07-012023-06-3012043021core:Non-currentFinancialInstrumentscore:CostValuation2022-07-012023-06-3012043021core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2022-07-012023-06-3012043021core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2022-07-012023-06-3012043021core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2022-07-012023-06-3012043021core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2022-07-012023-06-3012043021core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2022-07-012023-06-3012043021core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2022-07-012023-06-3012043021core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2022-07-012023-06-3012043021core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2022-07-012023-06-3012043021core:Non-currentFinancialInstrumentscore:CostValuation2023-06-3012043021core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2023-06-3012043021core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2023-06-3012043021core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2023-06-3012043021core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2023-06-3012043021core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2023-06-3012043021core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2023-06-3012043021core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2023-06-3012043021core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2023-06-3012043021core:Non-currentFinancialInstrumentscore:CostValuation2022-06-3012043021core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2022-06-3012043021core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2022-06-3012043021core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2022-06-3012043021core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2022-06-3012043021core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2022-06-3012043021core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2022-06-3012043021core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2022-06-3012043021core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2022-06-3012043021bus:Director12022-07-012023-06-3012043021bus:Director22022-07-012023-06-30

LUPOCALABRIA LTD

Registered Number
12043021
(England and Wales)

Unaudited Financial Statements for the Year ended
30 June 2023

LUPOCALABRIA LTD
Company Information
for the year from 1 July 2022 to 30 June 2023

Directors

Edona Hasbajrami
Pellumb Hasbajrami

Registered Address

66a Church Street
Tewkesbury
GL20 5RX

Registered Number

12043021 (England and Wales)
LUPOCALABRIA LTD
Balance Sheet as at
30 June 2023

Notes

2023

2022

£

£

£

£

Fixed assets
Intangible assets74,5389,338
Tangible assets8347,06741,303
351,60550,641
Current assets
Debtors364-
Cash at bank and on hand70,005169,744
70,369169,744
Creditors amounts falling due within one year205,58983,735
Net current assets (liabilities)(135,220)86,009
Total assets less current liabilities216,385136,650
Net assets216,385136,650
Capital and reserves
Called up share capital100100
Profit and loss account216,285136,550
Shareholders' funds216,385136,650
The financial statements were approved and authorised for issue by the Board of Directors on 26 October 2023, and are signed on its behalf by:
Pellumb Hasbajrami
Director
Registered Company No. 12043021
LUPOCALABRIA LTD
Notes to the Financial Statements
for the year ended 30 June 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.Principal activities
Operating a licenced restaurant
4.Basis of measurement used in financial statements
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
5.Accounting policies
Functional and presentation currency policy
The financial statements are presented in sterling and this is the functional currency of the company.
Turnover policy
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services.
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 accumulated impairment losses. Goodwill, being the amount paid in connection with the acquisition of a business in 2019, is being amortised evenly over its estimated useful life of five years.
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.
Taxation policy
Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
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.
6.Employee information

20232022
Average number of employees during the year1210
7.Intangible assets

Total

£
Cost or valuation
At 01 July 2224,000
At 30 June 2324,000
Amortisation and impairment
At 01 July 2214,662
Charge for year4,800
At 30 June 2319,462
Net book value
At 30 June 234,538
At 30 June 229,338
8.Property, plant and equipment

Total

£
Cost or valuation
At 01 July 2268,046
Additions323,877
At 30 June 23391,923
Depreciation and impairment
At 01 July 2226,743
Charge for year18,113
At 30 June 2344,856
Net book value
At 30 June 23347,067
At 30 June 2241,303