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Company Registration No. 13059094 (England and Wales)
Beatrice Ronchetti Ltd Unaudited accounts for the year ended 31 December 2024
Beatrice Ronchetti Ltd Unaudited accounts Contents
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Beatrice Ronchetti Ltd Company Information for the year ended 31 December 2024
Director
Beatrice Ronchetti
Company Number
13059094 (England and Wales)
Registered Office
2 Frederick Street Kings Cross London WC1X 0ND
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Beatrice Ronchetti Ltd Statement of financial position as at 31 December 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
284 
615 
Current assets
Debtors
7,400 
2,108 
Cash at bank and in hand
28,282 
30,141 
35,682 
32,249 
Creditors: amounts falling due within one year
(15,101)
(19,712)
Net current assets
20,581 
12,537 
Total assets less current liabilities
20,865 
13,152 
Provisions for liabilities
Deferred tax
(54)
(117)
Net assets
20,811 
13,035 
Capital and reserves
Called up share capital
1 
1 
Profit and loss account
20,810 
13,034 
Shareholders' funds
20,811 
13,035 
For the year ending 31 December 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 her 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 17 February 2025 and were signed on its behalf by
Beatrice Ronchetti Director Company Registration No. 13059094
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Beatrice Ronchetti Ltd Notes to the Accounts for the year ended 31 December 2024
1
Statutory information
Beatrice Ronchetti Ltd is a private company, limited by shares, registered in England and Wales, registration number 13059094. The registered office is 2 Frederick Street, Kings Cross, London, WC1X 0ND.
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.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
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:
Computer equipment
4 years on cost
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
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Beatrice Ronchetti Ltd Notes to the Accounts for the year ended 31 December 2024
4
Tangible fixed assets
Plant & machinery 
£ 
Cost or valuation
At cost 
At 1 January 2024
1,324 
At 31 December 2024
1,324 
Depreciation
At 1 January 2024
709 
Charge for the year
331 
At 31 December 2024
1,040 
Net book value
At 31 December 2024
284 
At 31 December 2023
615 
5
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
Trade debtors
7,400 
2,108 
6
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
Trade creditors
189 
- 
Taxes and social security
10,543 
5,232 
Other creditors
2,306 
1,530 
Deferred income
2,063 
12,950 
15,101 
19,712 
Included in other creditors is a directors loan of £1,673 (2023: £1,530) for which no repayment or interest terms have been set.
7
Average number of employees
During the year the average number of employees was 0 (2023: 0).
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