Acorah Software Products - Accounts Production 14.5.601 false true false 10 October 2022 31 October 2023 31 October 2023 SC746870 Marcello Montahar Saverio Ceravolo Michele Costa Mariano Strazzullo iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC746870 2022-10-09 SC746870 2023-10-31 SC746870 2022-10-10 2023-10-31 SC746870 frs-core:CurrentFinancialInstruments 2023-10-31 SC746870 frs-core:FurnitureFittings 2023-10-31 SC746870 frs-core:FurnitureFittings 2022-10-10 2023-10-31 SC746870 frs-core:FurnitureFittings 2022-10-09 SC746870 frs-core:ShareCapital 2023-10-31 SC746870 frs-core:RetainedEarningsAccumulatedLosses 2023-10-31 SC746870 frs-bus:PrivateLimitedCompanyLtd 2022-10-10 2023-10-31 SC746870 frs-bus:FilletedAccounts 2022-10-10 2023-10-31 SC746870 frs-bus:SmallEntities 2022-10-10 2023-10-31 SC746870 frs-bus:AuditExempt-NoAccountantsReport 2022-10-10 2023-10-31 SC746870 frs-bus:SmallCompaniesRegimeForAccounts 2022-10-10 2023-10-31 SC746870 frs-bus:Director1 2022-10-10 2023-10-31 SC746870 frs-bus:Director2 2022-10-10 2023-10-31 SC746870 frs-bus:Director3 2022-10-10 2023-10-31 SC746870 frs-bus:Director4 2022-10-10 2023-10-31 SC746870 frs-countries:Scotland 2022-10-10 2023-10-31
Registered number: SC746870
Santa Lucia Deli Ltd
Unaudited Financial Statements
For the Period 10 October 2022 to 31 October 2023
14 Newton Place
Glasgow
G3 7PY
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: SC746870
31 October 2023
Notes £ £
FIXED ASSETS
Tangible Assets 4 36,311
36,311
CURRENT ASSETS
Stocks 5 4,925
Debtors 6 106
Cash at bank and in hand 25,569
30,600
Creditors: Amounts Falling Due Within One Year 7 (99,037 )
NET CURRENT ASSETS (LIABILITIES) (68,437 )
TOTAL ASSETS LESS CURRENT LIABILITIES (32,126 )
NET LIABILITIES (32,126 )
CAPITAL AND RESERVES
Called up share capital 8 100
Profit and Loss Account (32,226 )
SHAREHOLDERS' FUNDS (32,126)
Page 1
Page 2
For the period ending 31 October 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 directors acknowledge their 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
Marcello Montahar
Director
15/04/2024
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Santa Lucia Deli Ltd is a private company, limited by shares, incorporated in Scotland, registered number SC746870 . The registered office is 14 Newton Place, Gallone And Co, Glasgow, G3 7PY.
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 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.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. 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:
Fixtures & Fittings 25% Remaining Balance
2.4. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
3. Average Number of Employees
Average number of employees, including directors, during the period was: 15
15
4. Tangible Assets
Fixtures & Fittings
£
Cost
As at 10 October 2022 -
Additions 48,415
As at 31 October 2023 48,415
Depreciation
As at 10 October 2022 -
Provided during the period 12,104
As at 31 October 2023 12,104
Net Book Value
As at 31 October 2023 36,311
As at 10 October 2022 -
5. Stocks
31 October 2023
£
Stock 4,925
Page 3
Page 4
6. Debtors
31 October 2023
£
Due within one year
Trade debtors 106
106
7. Creditors: Amounts Falling Due Within One Year
31 October 2023
£
Trade creditors 32,572
Other taxes and social security 10,013
VAT 7,924
Pensions payable 51
Directors' loan accounts 11,510
Amounts owed to associates 36,967
99,037
8. Share Capital
31 October 2023
£
Allotted, Called up and fully paid 100
Page 4