ALESSANDRO & CARLA LIMITED - Filleted accounts

Number

11230733

ALESSANDRO & CARLA LIMITED

Filleted Accounts

28 February 2025

ALESSANDRO & CARLA LIMITED
Registered number:		11230733
Balance Sheet
as at 28 February 2025

Notes			2025			2024
£				£
Fixed assets
Intangible assets	3		-			-
Tangible assets	4		2,901			5,328
			2,901			5,328

Current assets
Stocks		3,000			3,000
Debtors	5	9,047			1,668
Cash at bank and in hand		15,041			25,376
		27,088			30,044

Creditors: amounts falling due within one year	6	(10,428)			(24,562)

Net current assets			16,660			5,482

Total assets less current liabilities			19,561			10,810

Provisions for liabilities			(551)			(1,012)

Net assets			19,010			9,798

Capital and reserves
Called up share capital			1,000			1,000
Profit and loss account			18,010			8,798

Shareholders' funds			19,010			9,798

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
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.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




Mr. Alessandro Zaccaria
Director
Approved by the board on 1 April 2025

ALESSANDRO & CARLA LIMITED
Notes to the Accounts
for the year ended 28 February 2025

1	Accounting policies

	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).

	Turnover
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.

	Intangible fixed assets
	Intangible fixed assets are measured at cost less accumulative amortisation and any accumulative impairment losses.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:
	Fixtures and fittings	over 4 years

	Stocks
	Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. 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, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Provisions
	Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

	Leased assets
	A lease is classified as a finance lease if it transfers substantially all the risks and rewards incidental to ownership. All other leases are classified as operating leases. The rights of use and obligations under finance leases are initially recognised as assets and liabilities at amounts equal to the fair value of the leased assets or, if lower, the present value of the minimum lease payments. Minimum lease payments are apportioned between the finance charge and the reduction in the outstanding liability using the effective interest rate method. The finance charge is allocated to each period during the lease so as to produce a constant periodic rate of interest on the remaining balance of the liability. Leased assets are depreciated in accordance with the company's policy for tangible fixed assets. If there is no reasonable certainty that ownership will be obtained at the end of the lease term, the asset is depreciated over the lower of the lease term and its useful life. Operating lease payments are recognised as an expense on a straight line basis over the lease term.

2	Employees		2025		2024
Number				Number

	Average number of persons employed by the company		1		2


3	Intangible fixed assets				£
	Goodwill:

	Cost
	At 1 March 2024				28,866
	At 28 February 2025				28,866

	Amortisation
	At 1 March 2024				28,866
	Provided during the year				-
	At 28 February 2025				28,866

	Net book value
	At 28 February 2025				-
	At 29 February 2024				-

	Goodwill is being written off in equal annual instalments over its estimated economic life of 5 years.

4	Tangible fixed assets
			Fixtures and fittings		Total
£				£
	Cost
	At 1 March 2024		24,318		24,318
	Additions		559		559
	At 28 February 2025		24,877		24,877

	Depreciation
	At 1 March 2024		18,990		18,990
	Charge for the year		2,986		2,986
	At 28 February 2025		21,976		21,976

	Net book value
	At 28 February 2025		2,901		2,901
	At 29 February 2024		5,328		5,328

5	Debtors		2025		2024
£				£

	Mr. Alessandro Zaccaria		7,937		-
	Prepayments		1,110		1,668
			9,047		1,668

6	Creditors: amounts falling due within one year		2025		2024
£				£

	Mr. Alessandro Zaccaria		-		4,509
	Ms. Carla Frontini		1,461		961
	Corporation tax		5,319		5,406
	VAT		2,926		3,553
	Accruals		722		10,133
			10,428		24,562

7	Other financial commitments		2025		2024
£				£

	Total future minimum payments under non-cancellable operating leases		24,765		32,385

8	Ultimate controlling party and related party transactions
	The company was under the control of Mr. Alessandro Zaccaria and Ms. Carla Frontini throughout the current period.
	No transactions with related parties were undertaken such as are required to be disclosed under FRS 102 except for those disclosed below.

			2025		2024
£				£

	Equity dividends paid to Mr. Alessandro Zaccaria		11,000		11,000
	Equity dividends paid to Ms. Carla Frontini		500		1,000
	Balance owing (to) / from Mr. Alessandro Zaccaria		7,937		(4,509)
	Balance owing (to) / from Ms. Carla Frontini		(1,461)		(961)

	Interest at 2.25% per annum is charged on balances over £10,000 owed to the company.

9	Other information
	ALESSANDRO & CARLA LIMITED is a private company limited by shares and incorporated in England. Its registered office is:
	2 Market Place
	Cockermouth
	Cumbria
	CA13 9NQ