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Registered number: 14480298
Roberto Delivers Ltd
Unaudited Financial Statements
For The Year Ended 30 November 2024
Kent Coast Accounts Ltd
AAT Licenced Accountants
39 Brooke Avenue
Margate
Kent
CT9 5NG
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—3
Page 1
Balance Sheet
Registered number: 14480298
2024 2023
Notes £ £ £ £
CURRENT ASSETS
Debtors 4 4,742 -
Cash at bank and in hand 7 2,618
4,749 2,618
Creditors: Amounts Falling Due Within One Year 5 (4,381 ) (2,492 )
NET CURRENT ASSETS (LIABILITIES) 368 126
TOTAL ASSETS LESS CURRENT LIABILITIES 368 126
NET ASSETS 368 126
CAPITAL AND RESERVES
Called up share capital 6 1 1
Profit and Loss Account 367 125
SHAREHOLDERS' FUNDS 368 126
For the year ending 30 November 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr Roberto Sarao
Director
4th February 2025
The notes on pages 2 to 3 form part of these financial statements.
Page 1
Page 2
Notes to the Financial Statements
1. General Information
Roberto Delivers Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 14480298 . The registered office is 62 Oxford Road, Canterbury, CT1 3QP.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Going Concern Disclosure
The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.
2.3. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts.  The company is not registered and does not charge UK VAT or any overseas taxes equivalents.  Turnover includes revenue earned from the sale of goods.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
2.4. Taxation
Income tax expense represents the sum of the tax currently payable.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2023: 1)
1 1
4. Debtors
2024 2023
£ £
Due within one year
Other debtors 390 -
Director's loan account 4,352 -
4,742 -
5. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Corporation tax 3,827 1,715
Other taxes and social security 479 157
Accruals and deferred income 75 61
Director's loan account - 559
4,381 2,492
Page 2
Page 3
6. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 1 1
7. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 December 2023 Amounts advanced Amounts repaid Amounts written off As at 30 November 2024
£ £ £ £ £
Mr Roberto Sarao - 4,352 - - 4,352
The above loan is unsecured, interest is charged at an offical rate of 3% per year and is repayable within 12 months. The interest charged during the year was 2024 - £57 (2023 - £nil)
Page 3