Acorah Software Products - Accounts Production 16.1.300 false true 31 March 2023 1 April 2022 false 1 April 2023 31 March 2024 31 March 2024 06137836 Mr Francesco Vanoli Mr Giuseppe Pollara Mr Marco Oriolo Mr Giuseppe Pollara iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 06137836 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2024-03-31 06137836 2023-03-31 06137836 2024-03-31 06137836 2023-04-01 2024-03-31 06137836 frs-core:CurrentFinancialInstruments 2024-03-31 06137836 frs-core:Non-currentFinancialInstruments 2024-03-31 06137836 frs-core:ComputerEquipment 2024-03-31 06137836 frs-core:ComputerEquipment 2023-04-01 2024-03-31 06137836 frs-core:ComputerEquipment 2023-03-31 06137836 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2023-04-01 2024-03-31 06137836 frs-core:FurnitureFittings 2024-03-31 06137836 frs-core:FurnitureFittings 2023-04-01 2024-03-31 06137836 frs-core:FurnitureFittings 2023-03-31 06137836 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-03-31 06137836 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2023-04-01 2024-03-31 06137836 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2023-03-31 06137836 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2023-04-01 2024-03-31 06137836 frs-core:MotorVehicles 2023-04-01 2024-03-31 06137836 frs-core:OtherResidualIntangibleAssets 2024-03-31 06137836 frs-core:OtherResidualIntangibleAssets 2023-04-01 2024-03-31 06137836 frs-core:OtherResidualIntangibleAssets 2023-03-31 06137836 frs-core:PlantMachinery 2024-03-31 06137836 frs-core:PlantMachinery 2023-04-01 2024-03-31 06137836 frs-core:PlantMachinery 2023-03-31 06137836 frs-core:CapitalRedemptionReserve 2024-03-31 06137836 frs-core:ShareCapital 2024-03-31 06137836 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31 06137836 frs-bus:PrivateLimitedCompanyLtd 2023-04-01 2024-03-31 06137836 frs-bus:FilletedAccounts 2023-04-01 2024-03-31 06137836 frs-bus:SmallEntities 2023-04-01 2024-03-31 06137836 frs-bus:AuditExempt-NoAccountantsReport 2023-04-01 2024-03-31 06137836 frs-bus:SmallCompaniesRegimeForAccounts 2023-04-01 2024-03-31 06137836 frs-core:CostValuation 2023-03-31 06137836 frs-core:CostValuation 2024-03-31 06137836 frs-core:ProvisionsForImpairmentInvestments 2023-03-31 06137836 frs-core:ProvisionsForImpairmentInvestments 2024-03-31 06137836 frs-bus:Director1 2023-04-01 2024-03-31 06137836 frs-bus:Director2 2023-04-01 2024-03-31 06137836 frs-bus:Director3 2023-04-01 2024-03-31 06137836 frs-bus:CompanySecretary1 2023-04-01 2024-03-31 06137836 frs-core:CurrentFinancialInstruments 1 2024-03-31 06137836 frs-core:CurrentFinancialInstruments 2 2024-03-31 06137836 frs-countries:EnglandWales 2023-04-01 2024-03-31 06137836 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2023-03-31 06137836 2022-03-31 06137836 2023-03-31 06137836 2022-04-01 2023-03-31 06137836 frs-core:CurrentFinancialInstruments 2023-03-31 06137836 frs-core:Non-currentFinancialInstruments 2023-03-31 06137836 frs-core:CapitalRedemptionReserve 2023-03-31 06137836 frs-core:ShareCapital 2023-03-31 06137836 frs-core:RetainedEarningsAccumulatedLosses 2023-03-31 06137836 frs-core:CurrentFinancialInstruments 1 2023-03-31 06137836 frs-core:CurrentFinancialInstruments 2 2023-03-31
Registered number: 06137836
La Piccola Dely Limited
Unaudited Financial Statements
For The Year Ended 31 March 2024
BBK Partnership
Chartered Accountants & Statutory Auditors
1 Beauchamp Court
10 Victors Way
Barnet
Hertfordshire
EN5 5TZ
Contents
Page
Company Information 1
Balance Sheet 2—3
Notes to the Financial Statements 4—7
Page 1
Company Information
Directors Mr Francesco Vanoli
Mr Giuseppe Pollara
Mr Marco Oriolo
Secretary Mr Giuseppe Pollara
Company Number 06137836
Registered Office Unit 8
Globe Business Park First Av
Marlow
England
SL7 1YA
Business Unit 8
Globe Business Park First Av
Marlow
England
SL7 1YA
Accountants BBK Partnership
Chartered Accountants & Statutory Auditors
1 Beauchamp Court
10 Victors Way
Barnet
Hertfordshire
EN5 5TZ
Page 1
Page 2
Balance Sheet
Registered number: 06137836
2024 2023
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 2,190 -
Tangible Assets 5 132,178 149,079
Investments 6 2 2
134,370 149,081
CURRENT ASSETS
Stocks 7 39,190 33,870
Debtors 8 268,296 243,054
Cash at bank and in hand 36,016 68,025
343,502 344,949
Creditors: Amounts Falling Due Within One Year 9 (437,806 ) (229,674 )
NET CURRENT ASSETS (LIABILITIES) (94,304 ) 115,275
TOTAL ASSETS LESS CURRENT LIABILITIES 40,066 264,356
Creditors: Amounts Falling Due After More Than One Year 10 (117,311 ) (136,292 )
NET (LIABILITIES)/ASSETS (77,245 ) 128,064
CAPITAL AND RESERVES
Called up share capital 12 751 751
Capital redemption reserve 300,000 300,000
Profit and Loss Account (377,996 ) (172,687 )
SHAREHOLDERS' FUNDS (77,245) 128,064
Page 2
Page 3
For the year ending 31 March 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 directors acknowledge their 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 Francesco Vanoli
Director
27/03/2025
The notes on pages 4 to 7 form part of these financial statements.
Page 3
Page 4
Notes to the Financial Statements
1. General Information
La Piccola Dely Limited is a private company, limited by shares, incorporated in England & Wales, registered number 06137836 . The registered office is Unit 8, Globe Business Park First Av, Marlow, England, SL7 1YA.
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. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. 
2.3. Intangible Fixed Assets and Amortisation - Other Intangible
Other intangible assets are .... It is amortised to profit and loss account over its estimated economic life of .... years.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Freehold 20% on reducing balance
Leasehold 20% on reducing balance
Plant & Machinery 20% on reducing balance
Motor Vehicles 20% on reducing balance
Fixtures & Fittings 20% on reducing balance
Computer Equipment 20% on reducing balance
2.5. Investments
Investments in subsidiary undertakings are recognised at cost. 
2.6. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.7. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 38 (2023: 37)
38 37
Page 4
Page 5
4. Intangible Assets
Other
£
Cost
As at 1 April 2023 -
Additions 2,190
As at 31 March 2024 2,190
Net Book Value
As at 31 March 2024 2,190
As at 1 April 2023 -
5. Tangible Assets
Land & Property
Leasehold Plant & Machinery Fixtures & Fittings Computer Equipment Total
£ £ £ £ £
Cost
As at 1 April 2023 42,100 143,162 220,261 4,709 410,232
Additions - 32,227 12,701 2,978 47,906
Disposals - - (25,000 ) - (25,000 )
As at 31 March 2024 42,100 175,389 207,962 7,687 433,138
Depreciation
As at 1 April 2023 28,768 79,152 150,375 2,858 261,153
Provided during the period 8,420 20,891 14,868 1,461 45,640
Disposals - - (5,833 ) - (5,833 )
As at 31 March 2024 37,188 100,043 159,410 4,319 300,960
Net Book Value
As at 31 March 2024 4,912 75,346 48,552 3,368 132,178
As at 1 April 2023 13,332 64,010 69,886 1,851 149,079
Page 5
Page 6
6. Investments
Other
£
Cost
As at 1 April 2023 2
As at 31 March 2024 2
Provision
As at 1 April 2023 -
As at 31 March 2024 -
Net Book Value
As at 31 March 2024 2
As at 1 April 2023 2
7. Stocks
2024 2023
£ £
Stock 39,190 33,870
8. Debtors
2024 2023
£ £
Due within one year
Trade debtors 23,539 25,512
Prepayments and accrued income 34,338 17,639
Other debtors 38,277 35,289
Rent deposit 30,012 26,512
Intercompanies recivables 5,080 1,052
Intercompany - GNF01 ltd 42,050 42,050
Intercompany - Trafila ltd 95,000 95,000
268,296 243,054
Page 6
Page 7
9. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 301,959 104,072
Other taxes and social security 19,117 21,561
VAT 35,238 23,996
Net wages 67,375 66,969
Loan interest payable 1,532 1,232
Pension payable 1,375 3,258
Accruals 11,210 8,586
437,806 229,674
10. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Bank loans 117,311 136,292
11. Loans
An analysis of the maturity of loans is given below:
2024 2023
£ £
Amounts falling due between one and five years:
Bank loans 117,311 136,292
12. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 751 751
13. Reserves
    Retained earnings
            £
Capital redemption reserve
       £

   Totals
    £

At 1 April 2022
111,137
300,000
411,137
Deficit for the year
(283,824)
(283,824)
At 31 March 2023
(172,687)
300,000

127,313
Page 7