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REGISTERED NUMBER: 10465475 (England and Wales)















Unaudited Financial Statements

for the Year Ended 30 April 2024

for

MEZZA LUNA PIZZA CO LIMITED

MEZZA LUNA PIZZA CO LIMITED (REGISTERED NUMBER: 10465475)

Contents of the Financial Statements
for the Year Ended 30 April 2024










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


MEZZA LUNA PIZZA CO LIMITED

Company Information
for the Year Ended 30 April 2024







Director: F Stefanuto





Registered office: Northern Assurance Buildings
9-21 Princess Street
Manchester
M2 4DN





Registered number: 10465475 (England and Wales)





Accountants: Evelyn Partners (Manchester) Limited
Accountants
Northern Assurance Buildings
9-21 Princess Street
Manchester
M2 4DN

MEZZA LUNA PIZZA CO LIMITED (REGISTERED NUMBER: 10465475)

Balance Sheet
30 April 2024

2024 2023
Notes £    £    £    £   
Fixed assets
Tangible assets 4 13,883 405,247
Investment property 5 175,000 -
188,883 405,247

Current assets
Stocks 4,500 2,000
Debtors 6 68,383 482
Cash at bank and in hand 123,383 311,120
196,266 313,602
Creditors
Amounts falling due within one year 7 130,855 463,189
Net current assets/(liabilities) 65,411 (149,587 )
Total assets less current liabilities 254,294 255,660

Creditors
Amounts falling due after more than one
year

8

(11,531

)

(21,483

)

Provisions for liabilities (10,270 ) (770 )
Net assets 232,493 233,407

Capital and reserves
Called up share capital 10 100 100
Revaluation reserve 11 40,584 -
Retained earnings 191,809 233,307
Shareholders' funds 232,493 233,407

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

MEZZA LUNA PIZZA CO LIMITED (REGISTERED NUMBER: 10465475)

Balance Sheet - continued
30 April 2024


The 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 Statement of Comprehensive Income has not been delivered.

The financial statements were approved by the director and authorised for issue on 25 November 2024 and were signed by:





F Stefanuto - Director


MEZZA LUNA PIZZA CO LIMITED (REGISTERED NUMBER: 10465475)

Notes to the Financial Statements
for the Year Ended 30 April 2024


1. Statutory information

Mezza Luna Pizza Co Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2. Accounting policies

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention as modified by the revaluation of certain assets.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Improvements to property - 2% straight line
Plant and machinery - 25% straight line
Fixtures and fittings - 50% straight line and 15% straight line

Tangible fixed assets are stated at cost or valuation less accumulated depreciation and accumulated impairment losses.

Investment property
Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and Loss Account, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and 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.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

MEZZA LUNA PIZZA CO LIMITED (REGISTERED NUMBER: 10465475)

Notes to the Financial Statements - continued
for the Year Ended 30 April 2024


3. Employees and directors

The average number of employees during the year was 17 (2023 - 32 ) .

4. Tangible fixed assets
Improvements
Freehold to Plant and
property property machinery
£    £    £   
Cost or valuation
At 1 May 2023 180,816 245,378 46,614
Additions - - 1,190
Disposals (110,298 ) (186,267 ) -
Revaluations 24,857 20,514 -
Reclassification/transfer (95,375 ) (79,625 ) -
At 30 April 2024 - - 47,804
Depreciation
At 1 May 2023 - 24,998 46,614
Charge for year - 1,183 298
Eliminated on disposal - (21,468 ) -
Revaluation adjustments - (4,713 ) -
At 30 April 2024 - - 46,912
Net book value
At 30 April 2024 - - 892
At 30 April 2023 180,816 220,380 -

Fixtures
and Computer
fittings equipment Totals
£    £    £   
Cost or valuation
At 1 May 2023 27,761 2,972 503,541
Additions 14,387 - 15,577
Disposals - - (296,565 )
Revaluations - - 45,371
Reclassification/transfer - - (175,000 )
At 30 April 2024 42,148 2,972 92,924
Depreciation
At 1 May 2023 25,696 986 98,294
Charge for year 4,704 743 6,928
Eliminated on disposal - - (21,468 )
Revaluation adjustments - - (4,713 )
At 30 April 2024 30,400 1,729 79,041
Net book value
At 30 April 2024 11,748 1,243 13,883
At 30 April 2023 2,065 1,986 405,247

MEZZA LUNA PIZZA CO LIMITED (REGISTERED NUMBER: 10465475)

Notes to the Financial Statements - continued
for the Year Ended 30 April 2024


4. Tangible fixed assets - continued

Cost or valuation at 30 April 2024 is represented by:

Fixtures
Plant and and Computer
machinery fittings equipment Totals
£    £    £    £   
Cost 47,804 42,148 2,972 92,924

5. Investment property
Total
£   
Fair value
Reclassification/transfer 175,000
At 30 April 2024 175,000
Net book value
At 30 April 2024 175,000

Fair value at 30 April 2024 is represented by:
£   
Valuation in 2024 45,371
Cost 129,629
175,000

The investment property was valued on an open market basis in December 2023 by Wignall Brownlow LLP.

6. Debtors: amounts falling due within one year
2024 2023
£    £   
Other debtors 68,383 482

7. Creditors: amounts falling due within one year
2024 2023
£    £   
Bank loans and overdrafts 10,000 10,000
Trade creditors 20,024 19,895
Taxation and social security 48,891 51,385
Other creditors 51,940 381,909
130,855 463,189

8. Creditors: amounts falling due after more than one year
2024 2023
£    £   
Bank loans 11,531 21,483

9. Secured debts

The company's bank loans and overdrafts are secured by fixed and floating charges over all the property and undertaking of the company.

MEZZA LUNA PIZZA CO LIMITED (REGISTERED NUMBER: 10465475)

Notes to the Financial Statements - continued
for the Year Ended 30 April 2024


10. Called up share capital

Allotted, issued and fully paid:
Number: Class: Nominal 2024 2023
value: £    £   
100 Ordinary shares 1 100 100

11. Reserves
Revaluation
reserve
£   
Revaluation 50,084
Tax on revaluation (9,500 )

At 30 April 2024 40,584