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Company Registration No. 6302185 (England and Wales)
DA ROCCHIO RISTORANTE ITALIANO LTD Unaudited accounts for the year ended 31 July 2023
DA ROCCHIO RISTORANTE ITALIANO LTD Unaudited accounts Contents
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DA ROCCHIO RISTORANTE ITALIANO LTD Company Information for the year ended 31 July 2023
Directors
Giovanni ROCCHIO Agnieszka WNEK
Company Number
6302185 (England and Wales)
Registered Office
21 HYDE PARK ROAD LEEDS LS6 1PY ENGLAND
Accountants
HLA Accountants 21 Hyde Park Road Leeds West Yorkshire LS6 1PY
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DA ROCCHIO RISTORANTE ITALIANO LTD Statement of financial position as at 31 July 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Tangible assets
54,852 
61,242 
Current assets
Inventories
9,423 
10,725 
Debtors
3,774 
3,349 
Cash at bank and in hand
32,434 
24,490 
45,631 
38,564 
Creditors: amounts falling due within one year
(36,853)
(37,372)
Net current assets
8,778 
1,192 
Total assets less current liabilities
63,630 
62,434 
Creditors: amounts falling due after more than one year
(54,817)
(72,216)
Net assets/(liabilities)
8,813 
(9,782)
Capital and reserves
Called up share capital
2 
2 
Profit and loss account
8,811 
(9,784)
Shareholders' funds
8,813 
(9,782)
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 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 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 of Directors and authorised for issue on 29 July 2024 and were signed on its behalf by
Giovanni ROCCHIO Director Company Registration No. 6302185
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DA ROCCHIO RISTORANTE ITALIANO LTD Notes to the Accounts for the year ended 31 July 2023
1
Statutory information
DA ROCCHIO RISTORANTE ITALIANO LTD is a private company, limited by shares, registered in England and Wales, registration number 6302185. The registered office is 21 HYDE PARK ROAD, LEEDS, LS6 1PY, 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.
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% diminishing balance method.
Fixtures & fittings
10% diminishing balance method.
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.
Inventories
Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacturing/completion.
Trading activity
Restaurant and takeaway
Government grants
Government grants in relation to job retention scheme are credited to profit and loss account , whereas those in relation to expenditure are charged to profit and loss. Also, local council grants are received in terms of Covid-19 pandemic are credit to profit and loss account under other operating expenses, whereas all fixed cost against these are debited in the profit and loss account too.
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DA ROCCHIO RISTORANTE ITALIANO LTD Notes to the Accounts for the year ended 31 July 2023
4
Tangible fixed assets
Plant & machinery 
Fixtures & fittings 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 August 2022
7,367 
77,790 
85,157 
At 31 July 2023
7,367 
77,790 
85,157 
Depreciation
At 1 August 2022
2,044 
21,871 
23,915 
Charge for the year
798 
5,592 
6,390 
At 31 July 2023
2,842 
27,463 
30,305 
Net book value
At 31 July 2023
4,525 
50,327 
54,852 
At 31 July 2022
5,323 
55,919 
61,242 
5
Debtors
2023 
2022 
£ 
£ 
Amounts falling due within one year
Trade debtors
3,774 
3,349 
6
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
Bank loans and overdrafts
208 
- 
VAT
15,168 
11,900 
Trade creditors
13,754 
10,666 
Taxes and social security
7,723 
2,439 
Other creditors
- 
11,667 
Accruals
- 
700 
36,853 
37,372 
7
Creditors: amounts falling due after more than one year
2023 
2022 
£ 
£ 
Bank loans
54,817 
72,216 
8
Average number of employees
During the year the average number of employees was 5 (2022: 5).
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