Acorah Software Products - Accounts Production 16.3.350 false true false 1 January 2024 31 December 2024 31 December 2024 12355131 Mr EDUART HYSA iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 12355131 2023-12-31 12355131 2024-12-31 12355131 2024-01-01 2024-12-31 12355131 frs-core:Non-currentFinancialInstruments 2024-12-31 12355131 frs-core:FurnitureFittings 2024-12-31 12355131 frs-core:FurnitureFittings 2024-01-01 2024-12-31 12355131 frs-core:FurnitureFittings 2023-12-31 12355131 frs-core:NetGoodwill 2024-12-31 12355131 frs-core:NetGoodwill 2024-01-01 2024-12-31 12355131 frs-core:NetGoodwill 2023-12-31 12355131 frs-core:ShareCapital 2024-12-31 12355131 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31 12355131 frs-bus:PrivateLimitedCompanyLtd 2024-01-01 2024-12-31 12355131 frs-bus:FilletedAccounts 2024-01-01 2024-12-31 12355131 frs-bus:SmallEntities 2024-01-01 2024-12-31 12355131 frs-bus:AuditExempt-NoAccountantsReport 2024-01-01 2024-12-31 12355131 frs-bus:SmallCompaniesRegimeForAccounts 2024-01-01 2024-12-31 12355131 frs-bus:Director1 2024-01-01 2024-12-31 12355131 frs-countries:EnglandWales 2024-01-01 2024-12-31
Registered number: 12355131
PIZZA DAL MAESTRO LTD
Unaudited Financial Statements
For The Year Ended 31 December 2024
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—4
Page 1
Balance Sheet
Registered number: 12355131
2024
Notes £ £
FIXED ASSETS
Intangible Assets 4 600
Tangible Assets 5 26,393
26,993
CURRENT ASSETS
Stocks 6 3,133
Cash at bank and in hand 23,389
26,522
Creditors: Amounts Falling Due Within One Year 8 (23,792 )
NET CURRENT ASSETS (LIABILITIES) 2,730
TOTAL ASSETS LESS CURRENT LIABILITIES 29,723
Creditors: Amounts Falling Due After More Than One Year 9 (23,380 )
NET ASSETS 6,343
CAPITAL AND RESERVES
Called up share capital 10 100
Profit and Loss Account 6,243
SHAREHOLDERS' FUNDS 6,343
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 member has 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.
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 EDUART HYSA
Director
15/05/2025
The notes on pages 2 to 4 form part of these financial statements.
Page 1
Page 2
Notes to the Financial Statements
1. General Information
PIZZA DAL MAESTRO LTD is a private company, limited by shares, incorporated in England & Wales, registered number 12355131 . The registered office is 9 Market Parade, Forest Road, London, E17 6DY.
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. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life of .... years.
2.3. 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:
Fixtures & Fittings 10% Straight line
2.4. 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.
2.5. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL
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Page 2
Page 3
4. Intangible Assets
Goodwill
£
Cost
As at 1 January 2024 1,000
As at 31 December 2024 1,000
Amortisation
As at 1 January 2024 400
As at 31 December 2024 400
Net Book Value
As at 31 December 2024 600
As at 1 January 2024 600
5. Tangible Assets
Fixtures & Fittings
£
Cost
As at 1 January 2024 40,192
As at 31 December 2024 40,192
Depreciation
As at 1 January 2024 13,799
As at 31 December 2024 13,799
Net Book Value
As at 31 December 2024 26,393
As at 1 January 2024 26,393
6. Stocks
2024
£
Stock 3,133
7. Debtors
2024
£
Due within one year
8. Creditors: Amounts Falling Due Within One Year
2024
£
Other creditors 23,792
Page 3
Page 4
9. Creditors: Amounts Falling Due After More Than One Year
2024
£
Bank loans 23,380
10. Share Capital
2024
£
Allotted, Called up and fully paid 100
Page 4