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Registered Number: 10783204
England and Wales

 

 

 

GELATERIA ROMEO & GIULIETTA LTD


Unaudited Financial Statements
 


Period of accounts

Start date: 01 June 2023

End date: 31 May 2024
Directors Iuliana Sumanaru
Ciprian Sumanaru
Registered Number 10783204
Registered Office 137 Albion Road
London
N16 9JU
Accountants Best Accountancy Services Ltd
Harrogate Business Centre, Hammerain House
Hookstone Avenue
Harrogate
North Yorkshire
HG2 8ER
1
 
 
Notes
 
2024
£
  2023
£
Fixed assets      
Tangible fixed assets 3 64,473    75,132 
64,473    75,132 
Current assets      
Stocks 4 8,500    8,000 
Debtors 5 2,125    648 
Cash at bank and in hand 27,710    34,679 
38,335    43,327 
Creditors: amount falling due within one year 6 (51,231)   (70,759)
Net current assets (12,896)   (27,432)
 
Total assets less current liabilities 51,577    47,700 
Creditors: amount falling due after more than one year 7 (44,052)   (41,647)
Net assets 7,525    6,053 
 

Capital and reserves
     
Called up share capital 100    100 
Profit and loss account 7,425    5,953 
Shareholders' funds 7,525    6,053 
 


For the year ended 31 May 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' 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 directors acknowledge 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 profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the board of directors on 25 November 2024 and were signed on its behalf by:


-------------------------------
Ciprian Sumanaru
Director
-------------------------------
Iuliana Sumanaru
Director
2
General Information
Gelateria Romeo & Giulietta Ltd is a private company, limited by shares, registered in England and Wales, registration number 10783204, registration address 137 Albion Road, London, N16 9JU.

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.
Finance lease and hire purchase charges
The finance element of the rental payment is charged to the profit and loss account on a straight line basis.
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:
Stocks
Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.
2.

Average number of employees

Average number of employees during the year was 10 (2023 : 10).
3.

Tangible fixed assets

Cost or valuation Plant and machinery etc   Total
  £   £
At 01 June 2023 145,096    145,096 
Additions 10,382    10,382 
Disposals  
At 31 May 2024 155,478    155,478 
Depreciation
At 01 June 2023 43,022    43,022 
Charge for year 47,983    47,983 
On disposals  
At 31 May 2024 91,005    91,005 
Net book values
Closing balance as at 31 May 2024 64,473    64,473 
Opening balance as at 01 June 2023 75,132    75,132 


4.

Stocks

2024
£
  2023
£
Stocks 8,500    8,000 
8,500    8,000 

5.

Debtors: amounts falling due within one year

2024
£
  2023
£
Trade Debtors 945    648 
Other Debtors 1,180   
2,125    648 

6.

Creditors: amount falling due within one year

2024
£
  2023
£
Bank Loans & Overdrafts 10,194    23,994 
Taxation and Social Security 21,641    20,439 
Obligations under HP/Financial Leases 2,853    6,802 
Other Creditors 16,543    19,524 
51,231    70,759 

7.

Creditors: amount falling due after more than one year

2024
£
  2023
£
Bank Loans & Overdrafts 44,052    41,647 
44,052    41,647 

3