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Registered Number: 13694367
England and Wales

 

 

 

ITALIAN FOOD HOLDING LTD


Abridged Accounts
 


Period of accounts

Start date: 01 November 2022

End date: 31 October 2023
Accountant’s report
You consider that the company is exempt from an audit for the year ended 31 October 2023 . You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year.
In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us.
We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts.
PGP International Accountants Ltd
31 October 2023



....................................................
PGP International Accountants Ltd
16 Whitehall
London
SW1A 2DY
29 July 2024
1
 
 
Notes
 
2023
£
  2022
£
Fixed assets      
Investments 3 182,400    130,400 
182,400    130,400 
Current assets      
Debtors 84,396    39,944 
Cash at bank and in hand 2,957    16,186 
87,353    56,130 
Creditors: amount falling due within one year (87,690)   (56,330)
Net current assets (337)   (200)
 
Total assets less current liabilities 182,063    130,200 
Net assets 182,063    130,200 
 

Capital and reserves
     
Called up share capital 4 182,200    130,200 
Profit and loss account (137)  
Shareholders' funds 182,063    130,200 
 


For the year ended 31 October 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. In accordance with Section 444 of the Companies Act 2006, the income statement has not been delivered to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).
The financial statements were approved by the director on 29 July 2024 and were signed by:


-------------------------------
Pier Giorgio Porretti
Director
2
General Information
Italian Food Holding LTD is a private company, limited by shares, registered in England and Wales, registration number 13694367, registration address 16 Whitehall, Flat 2, London, SW1A 2DY.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
Statement of compliance
These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
Basis of preparation
The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.
The financial statements are prepared in sterling which is the functional currency of the company.
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Foreign currencies
Monetary assets and liabilities denominated in foreign currencies are translated into sterling at the rate of exchange ruling at the statement of financial position date. Transactions in foreign currencies are recorded at the rate ruling at the date of the transaction. All foreign exchange differences are included to the income statement.
Taxation
Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted
Fixed asset investments
Fixed asset investments are stated at cost less provision for any permanent diminution in value.
2.

Average number of employees

Average number of employees during the year was 0 (2022 : 0).
3.

Investments

Cost Other investments other than loans   Total
  £   £
At 01 November 2022  
Additions 182,400    182,400 
Transfer to/from tangible fixed assets  
Disposals  
At 31 October 2023 182,400    182,400 

4.

Share Capital

Allotted, called up and fully paid
2023
£
  2022
£
200 Class A shares of £1.00 each 200    200 
130,000 B Shares BIC-1 shares of £1.00 each 130,000    130,000 
130,200    130,200 

3