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Registered Number: 09663632
England and Wales

 

 

 


Unaudited Financial Statements

for the year ended 30 June 2024

for

LATINO RISTORANTE LTD

Director Fabio Panza
Registered Number 09663632
Registered Office 44 Commercial Way
Woking
Surrey
GU21 6HW
Accountants Sole Associates SVR Ltd
3 Park Court
Pyrford Road
West Byfleet
Surrey
KT14 6SD
1
In order to assist you to fulfil your duties under Companies Act 2006, we have prepared for your approval the accounts of Latino Ristorante Ltd for the year ended 30 June 2024 which comprise the Income Statement, the Statement of Financial Position and related notes from the company's accounting records and from information and explanations you have given us.

As a practising member of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://rulebook.accaglobal.com.

This report is made solely to the member of Latino Ristorante Ltd, as a body, in accordance with the terms of our engagement letter dated 06 November 2024. Our work has been undertaken solely to prepare for your approval the accounts of Latino Ristorante Ltd and state those matters that we have agreed to state to the Board ofs of Latino Ristorante Ltd, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants and as detailed at http://www.accaglobal.com/factsheet163. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Latino Ristorante Ltd and its members as a body for our work or for this report.

It is your duty to ensure that Latino Ristorante Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and Profit of Latino Ristorante Ltd. You consider that Latino Ristorante Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the accounts of Latino Ristorante Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.



....................................................
Sole Associates SVR Ltd
3 Park Court
Pyrford Road
West Byfleet
Surrey
KT14 6SD
06 November 2024
2
 
 
Notes
 
2024
£
  2023
£
Fixed assets      
Tangible fixed assets 3 9,365    11,712 
9,365    11,712 
Current assets      
Debtors: amounts falling due within one year 4 7,675    9,030 
Cash at bank and in hand 151,381    198,603 
159,056    207,633 
Creditors: amount falling due within one year 5 (128,229)   (88,875)
Net current assets 30,827    118,758 
 
Total assets less current liabilities 40,192    130,470 
Creditors: amount falling due after more than one year 6 (37,719)   (43,675)
Provisions for liabilities 7 (2,341)   (2,928)
Net assets 132    83,867 
 

Capital and reserves
     
Called up share capital 8 100    100 
Profit and loss account 32    83,767 
Shareholders' funds 132    83,867 
 


For the year ended 30 June 2024 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 financial statements were approved by the director on 06 November 2024 and were signed by:


-------------------------------
Fabio Panza
Director
3
General Information
Latino Ristorante Ltd is a private company, limited by shares, registered in England and Wales, registration number 09663632, registration address 44 Commercial Way, Woking, Surrey, GU21 6HW.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by Section 1A of the standard)
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Government grants
Government grants received are credited to deferred income. Grants towards capital expenditure are released to the income statement over the expected useful life of the assets. Grants received towards revenue expenditure are released to the income statement as the related expenditure is incurred.
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
Deferred taxation
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date.
Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.
Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
Current and deferred tax assets and liabilities are not discounted.
Dividends
Proposed dividends are only included as liabilities in the statement of financial position when their payment has been approved by the shareholders prior to the statement of financial position date.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Fixtures and Fittings 25% Reducing Balance
Provisions
Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.
2.

Average number of employees


Average number of employees during the year was 11 (2023 : 11).
3.

Tangible fixed assets

Cost or valuation Fixtures and Fittings   Total
  £   £
At 01 July 2023 23,258    23,258 
Additions 604    604 
Disposals  
At 30 June 2024 23,862    23,862 
Depreciation
At 01 July 2023 11,546    11,546 
Charge for year 2,951    2,951 
On disposals  
At 30 June 2024 14,497    14,497 
Net book values
Closing balance as at 30 June 2024 9,365    9,365 
Opening balance as at 01 July 2023 11,712    11,712 


4.

Debtors: amounts falling due within one year

2024
£
  2023
£
Trade Debtors 6,552    8,551 
Prepayments & Accrued Income 473    479 
Other Debtors 650   
7,675    9,030 

5.

Creditors: amount falling due within one year

2024
£
  2023
£
Trade Creditors 8,966    3,426 
Corporation Tax 55,389    49,704 
PAYE & Social Security 2,181    1,942 
Accrued Expenses 30,000   
Other Creditors   6,000 
Wages & Salaries Control Account 3,192   
VAT 28,501    27,803 
128,229    88,875 

6.

Creditors: amount falling due after more than one year

2024
£
  2023
£
Bank Loans & Overdrafts (secured) 37,719    43,675 
37,719    43,675 

7.

Provisions for liabilities

2024
£
  2023
£
Deferred Tax 2,341    2,928 
2,341    2,928 

8.

Share Capital

Allotted, called up and fully paid
2024
£
  2023
£
100 Class A shares of £1.00 each 100    100 
100    100 

4