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Company Registration No. 07243546 (England and Wales)
Aqua Ristorante Limited Unaudited accounts for the year ended 31 May 2024
Aqua Ristorante Limited Unaudited accounts Contents
Page
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Aqua Ristorante Limited Company Information for the year ended 31 May 2024
Director
Mr. Filippo Mazzarella
Company Number
07243546 (England and Wales)
Registered Office
85 GREAT PORTLAND STREET LONDON W1W 7LT ENGLAND
Accountants
Accounting Wise Ltd 3 The Carriages Station Road Ware Hertfordshire SG129PL
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Aqua Ristorante Limited Statement of financial position as at 31 May 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
- 
27,621 
Current assets
Debtors
77 
8,801 
Cash at bank and in hand
138,471 
66,776 
138,548 
75,577 
Creditors: amounts falling due within one year
(130,333)
(59,063)
Net current assets
8,215 
16,514 
Total assets less current liabilities
8,215 
44,135 
Creditors: amounts falling due after more than one year
(8,115)
(13,240)
Provisions for liabilities
Deferred tax
- 
(5,248)
Net assets
100 
25,647 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
- 
25,547 
Shareholders' funds
100 
25,647 
For the year ending 31 May 2024 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.
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 11 September 2024 and were signed on its behalf by
Mr. Filippo Mazzarella Director Company Registration No. 07243546
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Aqua Ristorante Limited Notes to the Accounts for the year ended 31 May 2024
1
Statutory information
Aqua Ristorante Limited is a private company, limited by shares, registered in England and Wales, registration number 07243546. The registered office is 85 GREAT PORTLAND STREET, LONDON, W1W 7LT, 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:
Land & buildings
25% Reducing Balance
Plant & machinery
25% Reducing Balance
Fixtures & fittings
25% Reducing Balance
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
4
Intangible fixed assets
Goodwill 
£ 
Cost
At 1 June 2023
122,000 
Disposals
(122,000)
At 31 May 2024
- 
Amortisation
At 1 June 2023
122,000 
On disposals
(122,000)
At 31 May 2024
- 
Net book value
At 31 May 2024
- 
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Aqua Ristorante Limited Notes to the Accounts for the year ended 31 May 2024
5
Tangible fixed assets
Land & buildings 
Plant & machinery 
Fixtures & fittings 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 1 June 2023
75,314 
22,271 
18,418 
116,003 
Disposals
(75,314)
(22,271)
(18,418)
(116,003)
At 31 May 2024
- 
- 
- 
- 
Depreciation
At 1 June 2023
56,326 
19,546 
12,510 
88,382 
Charge for the year
4,747 
681 
1,477 
6,905 
On disposals
(61,073)
(20,227)
(13,987)
(95,287)
At 31 May 2024
- 
- 
- 
- 
Net book value
At 31 May 2024
- 
- 
- 
- 
At 31 May 2023
18,988 
2,725 
5,908 
27,621 
6
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
Accrued income and prepayments
- 
3,810 
Other debtors
77 
4,991 
77 
8,801 
7
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
Bank loans and overdrafts
5,125 
5,125 
VAT
- 
12,927 
Trade creditors
- 
11,691 
Taxes and social security
15,442 
10,719 
Other creditors
- 
5,725 
Loans from directors
109,766 
12,876 
130,333 
59,063 
8
Creditors: amounts falling due after more than one year
2024 
2023 
£ 
£ 
Bank loans
8,115 
13,240 
9
Average number of employees
During the year the average number of employees was 3 (2023: 13).
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