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Registered number: 06977584
Mozzino Limited
Unaudited Financial Statements
For The Year Ended 31 July 2023
LPTA Limited
Chartered Certified Accountants
Priory Place Priory Road
Tiptree
Colchester
Essex
CO5 0QE
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 06977584
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 6,519 5,450
6,519 5,450
CURRENT ASSETS
Debtors 5 712 286
Cash at bank and in hand 10,441 9,938
11,153 10,224
Creditors: Amounts Falling Due Within One Year 6 (5,490 ) (5,878 )
NET CURRENT ASSETS (LIABILITIES) 5,663 4,346
TOTAL ASSETS LESS CURRENT LIABILITIES 12,182 9,796
PROVISIONS FOR LIABILITIES
Deferred Taxation (913 ) (648 )
NET ASSETS 11,269 9,148
CAPITAL AND RESERVES
Called up share capital 7 1,000 1,000
Profit and Loss Account 10,269 8,148
SHAREHOLDERS' FUNDS 11,269 9,148
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Page 2
For the year ending 31 July 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr Tobie Anderson
Director
28th February 2024
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Mozzino Limited Registered number 06977584 is a limited by shares company incorporated in England & Wales. The Registered Office is 18 Bevendean Crescent, Brighton, East Sussex, BN2 4RA.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are stated at cost less depreciation. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Plant & Machinery 20% Reducing Balance
Computer Equipment 20% Reducing Balance
2.4. Taxation
The charge for taxation takes into account taxation deferred as a result of timing differences between the treatment of certain items for taxation and accounting purposes. In general, deferred taxation is recognised in respect of timing differences that have originated but not reversed at the balance sheet date. However, deferred tax assets are recognised only to the extent that the directors consider that it is more likely than not that there will be suitable taxable profits from which the future reversal of the underlying timing differences can be deducted. Deferred taxation is measured on a non-discounted basis at the tax rates that are expected to apply in periods in which the timing differences reverse, based on tax rates and the law enacted or substantively enacted at the balance sheet date.
2.5. Registrar Filing Requirements
The company has taken advantage of Companies Act 2006 section 444(1) and opted not to file the profit and loss account, directors report, and notes to the financial statements relating to the profit and loss account.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2022: 2)
2 2
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4. Tangible Assets
Plant & Machinery Computer Equipment Total
£ £ £
Cost
As at 1 August 2022 7,117 5,759 12,876
Additions - 2,699 2,699
As at 31 July 2023 7,117 8,458 15,575
Depreciation
As at 1 August 2022 4,708 2,718 7,426
Provided during the period 482 1,148 1,630
As at 31 July 2023 5,190 3,866 9,056
Net Book Value
As at 31 July 2023 1,927 4,592 6,519
As at 1 August 2022 2,409 3,041 5,450
5. Debtors
2023 2022
£ £
Due within one year
Prepayments and accrued income 287 286
287 286
Due after more than one year
Murton Anderson Loan Account 425 -
425 -
712 286
6. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 43 144
Corporation tax 1,357 4,708
Accruals and deferred income 918 859
Director's loan account 3,172 167
5,490 5,878
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7. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 1,000 1,000
8. Directors Advances, Credits and Guarantees
Dividends paid to directors
9. Dividends
2023 2022
£ £
On equity shares:
Final dividend paid 4,000 20,225
4,000 20,225
10. Ultimate Controlling Party
The company's ultimate controlling party is Mr Tobie Anderson by virtue of his ownership of 100% of the issued share capital in the company.
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