2023-05-012024-04-302024-04-30falseSC444940RISTORANTE ARLECCHINO LIMITED2025-01-26falseiso4217:GBPxbrli:pureSC4449402023-05-01SC4449402024-04-30SC4449402023-05-012024-04-30SC4449402022-05-01SC4449402023-04-30SC4449402022-05-012023-04-30SC444940bus:SmallEntities2023-05-012024-04-30SC444940bus:AuditExempt-NoAccountantsReport2023-05-012024-04-30SC444940bus:FullAccounts2023-05-012024-04-30SC444940bus:PrivateLimitedCompanyLtd2023-05-012024-04-30SC444940core:WithinOneYear2024-04-30SC444940core:AfterOneYear2024-04-30SC444940core:WithinOneYear2023-04-30SC444940core:AfterOneYear2023-04-30SC444940core:ShareCapital2024-04-30SC444940core:SharePremium2024-04-30SC444940core:RevaluationReserve2024-04-30SC444940core:OtherReservesSubtotal2024-04-30SC444940core:RetainedEarningsAccumulatedLosses2024-04-30SC444940core:ShareCapital2023-04-30SC444940core:SharePremium2023-04-30SC444940core:RevaluationReserve2023-04-30SC444940core:OtherReservesSubtotal2023-04-30SC444940core:RetainedEarningsAccumulatedLosses2023-04-30SC444940core:LandBuildings2024-04-30SC444940core:PlantMachinery2024-04-30SC444940core:Vehicles2024-04-30SC444940core:FurnitureFittings2024-04-30SC444940core:OfficeEquipment2024-04-30SC444940core:NetGoodwill2024-04-30SC444940core:IntangibleAssetsOtherThanGoodwill2024-04-30SC444940core:ListedExchangeTraded2024-04-30SC444940core:UnlistedNon-exchangeTraded2024-04-30SC444940core:LandBuildings2023-04-30SC444940core:PlantMachinery2023-04-30SC444940core:Vehicles2023-04-30SC444940core:FurnitureFittings2023-04-30SC444940core:OfficeEquipment2023-04-30SC444940core:NetGoodwill2023-04-30SC444940core:IntangibleAssetsOtherThanGoodwill2023-04-30SC444940core:ListedExchangeTraded2023-04-30SC444940core:UnlistedNon-exchangeTraded2023-04-30SC444940core:LandBuildings2023-05-012024-04-30SC444940core:PlantMachinery2023-05-012024-04-30SC444940core:Vehicles2023-05-012024-04-30SC444940core:FurnitureFittings2023-05-012024-04-30SC444940core:OfficeEquipment2023-05-012024-04-30SC444940core:NetGoodwill2023-05-012024-04-30SC444940core:IntangibleAssetsOtherThanGoodwill2023-05-012024-04-30SC444940core:ListedExchangeTraded2023-05-012024-04-30SC444940core:UnlistedNon-exchangeTraded2023-05-012024-04-30SC444940core:MoreThanFiveYears2023-05-012024-04-30SC444940core:Non-currentFinancialInstruments2024-04-30SC444940core:Non-currentFinancialInstruments2023-04-30SC444940dpl:CostSales2023-05-012024-04-30SC444940dpl:DistributionCosts2023-05-012024-04-30SC444940core:LandBuildings2023-05-012024-04-30SC444940core:PlantMachinery2023-05-012024-04-30SC444940core:Vehicles2023-05-012024-04-30SC444940core:FurnitureFittings2023-05-012024-04-30SC444940core:OfficeEquipment2023-05-012024-04-30SC444940dpl:AdministrativeExpenses2023-05-012024-04-30SC444940core:NetGoodwill2023-05-012024-04-30SC444940core:IntangibleAssetsOtherThanGoodwill2023-05-012024-04-30SC444940dpl:GroupUndertakings2023-05-012024-04-30SC444940dpl:ParticipatingInterests2023-05-012024-04-30SC444940dpl:GroupUndertakingscore:ListedExchangeTraded2023-05-012024-04-30SC444940core:ListedExchangeTraded2023-05-012024-04-30SC444940dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2023-05-012024-04-30SC444940core:UnlistedNon-exchangeTraded2023-05-012024-04-30SC444940dpl:CostSales2022-05-012023-04-30SC444940dpl:DistributionCosts2022-05-012023-04-30SC444940core:LandBuildings2022-05-012023-04-30SC444940core:PlantMachinery2022-05-012023-04-30SC444940core:Vehicles2022-05-012023-04-30SC444940core:FurnitureFittings2022-05-012023-04-30SC444940core:OfficeEquipment2022-05-012023-04-30SC444940dpl:AdministrativeExpenses2022-05-012023-04-30SC444940core:NetGoodwill2022-05-012023-04-30SC444940core:IntangibleAssetsOtherThanGoodwill2022-05-012023-04-30SC444940dpl:GroupUndertakings2022-05-012023-04-30SC444940dpl:ParticipatingInterests2022-05-012023-04-30SC444940dpl:GroupUndertakingscore:ListedExchangeTraded2022-05-012023-04-30SC444940core:ListedExchangeTraded2022-05-012023-04-30SC444940dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2022-05-012023-04-30SC444940core:UnlistedNon-exchangeTraded2022-05-012023-04-30SC444940core:NetGoodwill2024-04-30SC444940core:IntangibleAssetsOtherThanGoodwill2024-04-30SC444940core:LandBuildings2024-04-30SC444940core:PlantMachinery2024-04-30SC444940core:Vehicles2024-04-30SC444940core:FurnitureFittings2024-04-30SC444940core:OfficeEquipment2024-04-30SC444940core:AfterOneYear2024-04-30SC444940core:WithinOneYear2024-04-30SC444940core:ListedExchangeTraded2024-04-30SC444940core:UnlistedNon-exchangeTraded2024-04-30SC444940core:ShareCapital2024-04-30SC444940core:SharePremium2024-04-30SC444940core:RevaluationReserve2024-04-30SC444940core:OtherReservesSubtotal2024-04-30SC444940core:RetainedEarningsAccumulatedLosses2024-04-30SC444940core:NetGoodwill2023-04-30SC444940core:IntangibleAssetsOtherThanGoodwill2023-04-30SC444940core:LandBuildings2023-04-30SC444940core:PlantMachinery2023-04-30SC444940core:Vehicles2023-04-30SC444940core:FurnitureFittings2023-04-30SC444940core:OfficeEquipment2023-04-30SC444940core:AfterOneYear2023-04-30SC444940core:WithinOneYear2023-04-30SC444940core:ListedExchangeTraded2023-04-30SC444940core:UnlistedNon-exchangeTraded2023-04-30SC444940core:ShareCapital2023-04-30SC444940core:SharePremium2023-04-30SC444940core:RevaluationReserve2023-04-30SC444940core:OtherReservesSubtotal2023-04-30SC444940core:RetainedEarningsAccumulatedLosses2023-04-30SC444940core:NetGoodwill2022-05-01SC444940core:IntangibleAssetsOtherThanGoodwill2022-05-01SC444940core:LandBuildings2022-05-01SC444940core:PlantMachinery2022-05-01SC444940core:Vehicles2022-05-01SC444940core:FurnitureFittings2022-05-01SC444940core:OfficeEquipment2022-05-01SC444940core:AfterOneYear2022-05-01SC444940core:WithinOneYear2022-05-01SC444940core:ListedExchangeTraded2022-05-01SC444940core:UnlistedNon-exchangeTraded2022-05-01SC444940core:ShareCapital2022-05-01SC444940core:SharePremium2022-05-01SC444940core:RevaluationReserve2022-05-01SC444940core:OtherReservesSubtotal2022-05-01SC444940core:RetainedEarningsAccumulatedLosses2022-05-01SC444940core:AfterOneYear2023-05-012024-04-30SC444940core:WithinOneYear2023-05-012024-04-30SC444940core:Non-currentFinancialInstrumentscore:CostValuation2023-05-012024-04-30SC444940core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2023-05-012024-04-30SC444940core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2023-05-012024-04-30SC444940core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2023-05-012024-04-30SC444940core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2023-05-012024-04-30SC444940core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2023-05-012024-04-30SC444940core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2023-05-012024-04-30SC444940core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2023-05-012024-04-30SC444940core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2023-05-012024-04-30SC444940core:Non-currentFinancialInstrumentscore:CostValuation2024-04-30SC444940core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2024-04-30SC444940core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2024-04-30SC444940core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2024-04-30SC444940core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2024-04-30SC444940core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2024-04-30SC444940core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2024-04-30SC444940core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2024-04-30SC444940core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2024-04-30SC444940core:Non-currentFinancialInstrumentscore:CostValuation2023-04-30SC444940core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2023-04-30SC444940core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2023-04-30SC444940core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2023-04-30SC444940core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2023-04-30SC444940core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2023-04-30SC444940core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2023-04-30SC444940core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2023-04-30SC444940core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2023-04-30SC444940bus:Director12023-05-012024-04-30SC444940bus:Director22023-05-012024-04-30SC444940core:FurnitureFittingsToolsEquipment2023-04-30SC444940core:FurnitureFittingsToolsEquipment2023-05-012024-04-30SC444940core:FurnitureFittingsToolsEquipment2024-04-30

RISTORANTE ARLECCHINO LIMITED

Registered Number
SC444940
(Scotland)

Unaudited Financial Statements for the Year ended
30 April 2024

RISTORANTE ARLECCHINO LIMITED
Company Information
for the year from 1 May 2023 to 30 April 2024

Directors

G M Mazzoni
M A Mazzoni

Registered Address

68 West Blackhall Street
Greenock
PA15 1XG

Registered Number

SC444940 (Scotland)
RISTORANTE ARLECCHINO LIMITED
Balance Sheet as at
30 April 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Intangible assets331,05034,500
Tangible assets425,73330,789
56,78365,289
Current assets
Stocks3,3703,550
Debtors56,8503,451
Cash at bank and on hand14,9075,044
25,12712,045
Creditors amounts falling due within one year6(45,083)(25,538)
Net current assets (liabilities)(19,956)(13,493)
Total assets less current liabilities36,82751,796
Provisions for liabilities-(1,127)
Net assets36,82750,669
Capital and reserves
Called up share capital1010
Profit and loss account36,81750,659
Shareholders' funds36,82750,669
The financial statements were approved and authorised for issue by the Board of Directors on 26 January 2025, and are signed on its behalf by:
G M Mazzoni
Director
M A Mazzoni
Director

Registered Company No. SC444940
RISTORANTE ARLECCHINO LIMITED
Notes to the Financial Statements
for the year ended 30 April 2024

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in Scotland. The company's registered office is 68 West Blackhall Street, Greenock, Scotland, PA15 1XG.
Statement of compliance
The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.
Basis of preparation
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), and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS102 have been applied other than where additional disclosure is required to show a true and fair view.
Functional and presentation currency
The financial statements are presented in sterling and this is the functional currency of the company.
Going concern
At the time of approving the financial statements, the directors have a reasonable expectation that the company has adequate resources to continue in operation for the foreseeable future. Thus the directors continue to adopt the going concern basis of accounting in preparing the financial statements.
Turnover policy
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned as recognised at the point of delivery of the sale of food and beverages and related services.
Defined contribution pension plan
The company operates a defined contribution pension plan for the benefit of its employees. Contributions are recognised as expenses as they become payable. Differences between contributions payable in the year and those actually paid are recognised as either prepayments or accruals in the balance sheet. The assets of the defined contribution pension scheme are held separately from those of the company in an independently administered fund.
Current taxation
Current tax is recognised in profit or loss and represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.
Deferred tax
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference. Current and deferred tax assets and liabilities are not discounted.
Goodwill
Goodwill arising on an acquisition of a business is carried at cost less accumulated impairment losses, if any. Goodwill is amortised over its expected useful life which is estimated to be twenty years. Goodwill is assessed for impairment when there are indicators of impairment and any impairment is charged to the income statement. No reversals of impairment are recognised.
Tangible fixed assets and depreciation
Tangible assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and impairment losses. Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases: Leasehold improvements - 6.67% straight line Fixtures and fittings - 20% on reducing balance Computers - 25% on reducing balance Motor vehicles - 25% on reducing balance The gain or loss arising on the disposal of an asset is determined as the difference between the sales proceeds and the carrying value of the asset, and is credited or charged to the profit and loss account.
Stocks and work in progress
Stock is valued at the lower of cost and estimated selling price less costs to complete and sell. Cost comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the stocks to their present location and condition.
Cash and cash equivalents
Cash and cash equivalents comprise cash at bank and on hand, demand deposits with banks and other short-term highly liquid investments with original maturities of three months or less. Bank overdrafts are disclosed separately within current liabilities.
Financial instruments
The company only enters into basic financial instruments that result in the recognition of financial assets like trade debtors and creditors. These are measured at amortised cost and are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in the Statement of comprehensive income.
2.Average number of employees

20242023
Average number of employees during the year1718
3.Intangible assets

Goodwill

Total

££
Cost or valuation
At 01 May 2369,00069,000
At 30 April 2469,00069,000
Amortisation and impairment
At 01 May 2334,50034,500
Charge for year3,4503,450
At 30 April 2437,95037,950
Net book value
At 30 April 2431,05031,050
At 30 April 2334,50034,500
4.Tangible fixed assets

Plant & machinery

Fixtures & fittings

Office Equipment

Total

££££
Cost or valuation
At 01 May 2375,79332,549361108,703
Additions-1,700-1,700
Disposals-(2,272)(183)(2,455)
At 30 April 2475,79331,977178107,948
Depreciation and impairment
At 01 May 2350,53027,16122377,914
Charge for year5,0531,355346,442
On disposals-(1,958)(183)(2,141)
At 30 April 2455,58326,5587482,215
Net book value
At 30 April 2420,2105,41910425,733
At 30 April 2325,2635,38813830,789
5.Debtors: amounts due within one year

2024

2023

££
Other debtors5,2002,519
Prepayments and accrued income1,650932
Total6,8503,451
6.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables16,10410,560
Taxation and social security8,0479,223
Other creditors15,102-
Accrued liabilities and deferred income5,8305,755
Total45,08325,538