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Company Registration No. 07661629 (England and Wales)
Italian Dining Ltd Unaudited accounts for the year ended 30 June 2023
Italian Dining Ltd Unaudited accounts Contents
Page
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Italian Dining Ltd Company Information for the year ended 30 June 2023
Director
Haziz Berisha
Company Number
07661629 (England and Wales)
Registered Office
REGENT HOUSE FOLDS ROAD BOLTON BL1 2RZ ENGLAND
Accountants
Xeinadin Group Regent House Folds Road Bolton BL1 2RZ
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Italian Dining Ltd Statement of financial position as at 30 June 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Tangible assets
141,280 
145,643 
Current assets
Inventories
16,084 
15,484 
Debtors
87,194 
82,050 
Cash at bank and in hand
93,427 
48,797 
196,705 
146,331 
Creditors: amounts falling due within one year
(134,511)
(149,360)
Net current assets/(liabilities)
62,194 
(3,029)
Total assets less current liabilities
203,474 
142,614 
Creditors: amounts falling due after more than one year
(33,139)
(39,970)
Provisions for liabilities
Deferred tax
(17,331)
(18,160)
Net assets
153,004 
84,484 
Capital and reserves
Called up share capital
10 
10 
Profit and loss account
152,994 
84,474 
Shareholders' funds
153,004 
84,484 
For the year ending 30 June 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have 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.
The members have agreed to the preparation of abridged accounts for the year in accordance with Section 444(2A).
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 28 February 2024 and were signed on its behalf by
Haziz Berisha Director Company Registration No. 07661629
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Italian Dining Ltd Notes to the Accounts for the year ended 30 June 2023
1
Statutory information
Italian Dining Ltd is a private company, limited by shares, registered in England and Wales, registration number 07661629. The registered office is REGENT HOUSE, FOLDS ROAD, BOLTON, BL1 2RZ, ENGLAND.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. 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.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
15% reducing balance
Fixtures & fittings
15% reducing balance
4
Tangible fixed assets
Total 
£ 
Cost or valuation
At 1 July 2022
243,441 
Additions
11,734 
At 30 June 2023
255,175 
Depreciation
At 1 July 2022
97,798 
Charge for the year
16,097 
At 30 June 2023
113,895 
Net book value
At 30 June 2023
141,280 
At 30 June 2022
145,643 
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Italian Dining Ltd Notes to the Accounts for the year ended 30 June 2023
5
Share capital
2023 
2022 
£ 
£ 
Allotted, called up and fully paid:
10 Ordinary shares of £1 each
10 
10 
6
Average number of employees
During the year the average number of employees was 33 (2022: 22).
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