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Company Registration No. 09447412 (England and Wales)
Bacco Restaurant Limited Unaudited accounts for the year ended 31 March 2024
Bacco Restaurant Limited Unaudited accounts Contents
Page
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Bacco Restaurant Limited Company Information for the year ended 31 March 2024
Director
E Bulgac
Company Number
09447412 (England and Wales)
Registered Office
39 Kew Road Richmond Surrey TW9 2NQ United Kingdom
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Bacco Restaurant Limited Statement of financial position as at 31 March 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Intangible assets
16,600 
16,600 
Tangible assets
39,291 
39,291 
55,891 
55,891 
Current assets
Inventories
12,423 
12,423 
Debtors
38,974 
38,974 
Cash at bank and in hand
7,773 
7,773 
59,170 
59,170 
Creditors: amounts falling due within one year
(119,913)
(119,913)
Net current liabilities
(60,743)
(60,743)
Total assets less current liabilities
(4,852)
(4,852)
Creditors: amounts falling due after more than one year
(47,364)
(47,364)
Provisions for liabilities
Deferred tax
(8,728)
(8,728)
Net liabilities
(60,944)
(60,944)
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
(61,044)
(61,044)
Shareholders' funds
(60,944)
(60,944)
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 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 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 30 April 2025 and were signed on its behalf by
E Bulgac Director Company Registration No. 09447412
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Bacco Restaurant Limited Notes to the Accounts for the year ended 31 March 2024
1
Statutory information
Bacco Restaurant Limited is a private company, limited by shares, registered in England and Wales, registration number 09447412. The registered office is 39 Kew Road, Richmond, Surrey, TW9 2NQ, United Kingdom.
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.
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:
Land & buildings
in accordance with the property
Plant & machinery
25% on reducing value
Motor vehicles
25% on reducing value
Fixtures & fittings
25% on reducing value
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
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 sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them.
Inventories
Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacturing/completion.
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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Bacco Restaurant Limited Notes to the Accounts for the year ended 31 March 2024
Pension costs
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
4
Intangible fixed assets
Goodwill 
£ 
Cost
At 1 April 2023
83,000 
At 31 March 2024
83,000 
Amortisation
At 1 April 2023
66,400 
At 31 March 2024
66,400 
Net book value
At 31 March 2024
16,600 
At 31 March 2023
16,600 
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.
5
Tangible fixed assets
Land & buildings 
Plant & machinery 
Motor vehicles 
Fixtures & fittings 
Total 
£ 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At cost 
At 1 April 2023
34,693 
74,775 
324 
19,294 
129,086 
At 31 March 2024
34,693 
74,775 
324 
19,294 
129,086 
Depreciation
At 1 April 2023
15,959 
64,412 
292 
9,132 
89,795 
At 31 March 2024
15,959 
64,412 
292 
9,132 
89,795 
Net book value
At 31 March 2024
18,734 
10,363 
32 
10,162 
39,291 
At 31 March 2023
18,734 
10,363 
32 
10,162 
39,291 
6
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
Trade debtors
3,617 
3,617 
Accrued income and prepayments
14,934 
14,934 
18,551 
18,551 
Amounts falling due after more than one year
Other debtors
20,423 
20,423 
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Bacco Restaurant Limited Notes to the Accounts for the year ended 31 March 2024
7
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
VAT
14,472 
14,472 
Trade creditors
16,151 
16,151 
Taxes and social security
32,369 
32,369 
Other creditors
35,924 
35,924 
Accruals
20,997 
20,997 
119,913 
119,913 
8
Creditors: amounts falling due after more than one year
2024 
2023 
£ 
£ 
Bank loans
32,000 
32,000 
Other creditors
15,364 
15,364 
47,364 
47,364 
9
Average number of employees
During the year the average number of employees was 10 (2023: 10).
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