2022-12-012023-11-302023-11-30false13030421NEROITALIA LTD2024-04-05iso4217:GBPxbrli:pure130304212022-12-01130304212023-11-30130304212022-12-012023-11-30130304212021-12-01130304212022-11-30130304212021-12-012022-11-3013030421bus:SmallEntities2022-12-012023-11-3013030421bus:AuditExempt-NoAccountantsReport2022-12-012023-11-3013030421bus:FullAccounts2022-12-012023-11-3013030421bus:PrivateLimitedCompanyLtd2022-12-012023-11-3013030421core:WithinOneYear2023-11-3013030421core:AfterOneYear2023-11-3013030421core:WithinOneYear2022-11-3013030421core:AfterOneYear2022-11-3013030421core:ShareCapital2023-11-3013030421core:SharePremium2023-11-3013030421core:RevaluationReserve2023-11-3013030421core:OtherReservesSubtotal2023-11-3013030421core:RetainedEarningsAccumulatedLosses2023-11-3013030421core:ShareCapital2022-11-3013030421core:SharePremium2022-11-3013030421core:RevaluationReserve2022-11-3013030421core:OtherReservesSubtotal2022-11-3013030421core:RetainedEarningsAccumulatedLosses2022-11-3013030421core:LandBuildings2023-11-3013030421core:PlantMachinery2023-11-3013030421core:Vehicles2023-11-3013030421core:FurnitureFittings2023-11-3013030421core:OfficeEquipment2023-11-3013030421core:NetGoodwill2023-11-3013030421core:IntangibleAssetsOtherThanGoodwill2023-11-3013030421core:ListedExchangeTraded2023-11-3013030421core:UnlistedNon-exchangeTraded2023-11-3013030421core:LandBuildings2022-11-3013030421core:PlantMachinery2022-11-3013030421core:Vehicles2022-11-3013030421core:FurnitureFittings2022-11-3013030421core:OfficeEquipment2022-11-3013030421core:NetGoodwill2022-11-3013030421core:IntangibleAssetsOtherThanGoodwill2022-11-3013030421core:ListedExchangeTraded2022-11-3013030421core:UnlistedNon-exchangeTraded2022-11-3013030421core:LandBuildings2022-12-012023-11-3013030421core:PlantMachinery2022-12-012023-11-3013030421core:Vehicles2022-12-012023-11-3013030421core:FurnitureFittings2022-12-012023-11-3013030421core:OfficeEquipment2022-12-012023-11-3013030421core:NetGoodwill2022-12-012023-11-3013030421core:IntangibleAssetsOtherThanGoodwill2022-12-012023-11-3013030421core:ListedExchangeTraded2022-12-012023-11-3013030421core:UnlistedNon-exchangeTraded2022-12-012023-11-3013030421core:MoreThanFiveYears2022-12-012023-11-3013030421core:Non-currentFinancialInstruments2023-11-3013030421core:Non-currentFinancialInstruments2022-11-3013030421dpl:CostSales2022-12-012023-11-3013030421dpl:DistributionCosts2022-12-012023-11-3013030421core:LandBuildings2022-12-012023-11-3013030421core:PlantMachinery2022-12-012023-11-3013030421core:Vehicles2022-12-012023-11-3013030421core:FurnitureFittings2022-12-012023-11-3013030421core:OfficeEquipment2022-12-012023-11-3013030421dpl:AdministrativeExpenses2022-12-012023-11-3013030421core:NetGoodwill2022-12-012023-11-3013030421core:IntangibleAssetsOtherThanGoodwill2022-12-012023-11-3013030421dpl:GroupUndertakings2022-12-012023-11-3013030421dpl:ParticipatingInterests2022-12-012023-11-3013030421dpl:GroupUndertakingscore:ListedExchangeTraded2022-12-012023-11-3013030421core:ListedExchangeTraded2022-12-012023-11-3013030421dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2022-12-012023-11-3013030421core:UnlistedNon-exchangeTraded2022-12-012023-11-3013030421dpl:CostSales2021-12-012022-11-3013030421dpl:DistributionCosts2021-12-012022-11-3013030421core:LandBuildings2021-12-012022-11-3013030421core:PlantMachinery2021-12-012022-11-3013030421core:Vehicles2021-12-012022-11-3013030421core:FurnitureFittings2021-12-012022-11-3013030421core:OfficeEquipment2021-12-012022-11-3013030421dpl:AdministrativeExpenses2021-12-012022-11-3013030421core:NetGoodwill2021-12-012022-11-3013030421core:IntangibleAssetsOtherThanGoodwill2021-12-012022-11-3013030421dpl:GroupUndertakings2021-12-012022-11-3013030421dpl:ParticipatingInterests2021-12-012022-11-3013030421dpl:GroupUndertakingscore:ListedExchangeTraded2021-12-012022-11-3013030421core:ListedExchangeTraded2021-12-012022-11-3013030421dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2021-12-012022-11-3013030421core:UnlistedNon-exchangeTraded2021-12-012022-11-3013030421core:NetGoodwill2023-11-3013030421core:IntangibleAssetsOtherThanGoodwill2023-11-3013030421core:LandBuildings2023-11-3013030421core:PlantMachinery2023-11-3013030421core:Vehicles2023-11-3013030421core:FurnitureFittings2023-11-3013030421core:OfficeEquipment2023-11-3013030421core:AfterOneYear2023-11-3013030421core:WithinOneYear2023-11-3013030421core:ListedExchangeTraded2023-11-3013030421core:UnlistedNon-exchangeTraded2023-11-3013030421core:ShareCapital2023-11-3013030421core:SharePremium2023-11-3013030421core:RevaluationReserve2023-11-3013030421core:OtherReservesSubtotal2023-11-3013030421core:RetainedEarningsAccumulatedLosses2023-11-3013030421core:NetGoodwill2022-11-3013030421core:IntangibleAssetsOtherThanGoodwill2022-11-3013030421core:LandBuildings2022-11-3013030421core:PlantMachinery2022-11-3013030421core:Vehicles2022-11-3013030421core:FurnitureFittings2022-11-3013030421core:OfficeEquipment2022-11-3013030421core:AfterOneYear2022-11-3013030421core:WithinOneYear2022-11-3013030421core:ListedExchange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NEROITALIA LTD

Registered Number
13030421
(England and Wales)

Unaudited Financial Statements for the Year ended
30 November 2023

NEROITALIA LTD
Company Information
for the year from 1 December 2022 to 30 November 2023

Director

WHITTLE, Paul

Registered Address

86 Southwood Road
Ramsgate
CT11 0AW

Registered Number

13030421 (England and Wales)
NEROITALIA LTD
Balance Sheet as at
30 November 2023

Notes

2023

2022

£

£

£

£

Current assets
Debtors38,6709,568
Cash at bank and on hand12632
8,68210,200
Creditors amounts falling due within one year4(7,049)(5,461)
Net current assets (liabilities)1,6334,739
Total assets less current liabilities1,6334,739
Creditors amounts falling due after one year5(2,910)(3,669)
Net assets(1,277)1,070
Capital and reserves
Called up share capital100100
Profit and loss account(1,377)970
Shareholders' funds(1,277)1,070
The financial statements were approved and authorised for issue by the Director on 5 April 2024, and are signed on its behalf by:
WHITTLE, Paul
Director
Registered Company No. 13030421
NEROITALIA LTD
Notes to the Financial Statements
for the year ended 30 November 2023

1.Accounting policies
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.
Statement of compliance
The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.
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.
2.Average number of employees
No payroll

20232022
Average number of employees during the year00
3.Debtors: amounts due within one year

2023

2022

££
Trade debtors / trade receivables118799
Other debtors8,5528,769
Total8,6709,568
4.Creditors: amounts due within one year

2023

2022

££
Trade creditors / trade payables6,4794,774
Bank borrowings and overdrafts830-
Taxation and social security(260)687
Total7,0495,461
5.Creditors: amounts due after one year

2023

2022

££
Bank borrowings and overdrafts2,9103,669
Total2,9103,669