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Registered Number: 11504829
England and Wales

 

 

 

FOGACA & PIOTTO LTD



Abridged Accounts
 


Period of accounts

Start date: 01 September 2023

End date: 31 August 2024
Accountant’s report
You consider that the company is exempt from an audit for the year ended 31 August 2024 . You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year.
In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us.
We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts.
SJPR ACCOUNTANTS LTD
31 August 2024



....................................................
SJPR ACCOUNTANTS LTD
225 Clapham Road
LONDON
SW9 9BE
29 May 2025
1
 
 
Notes
 
2024
£
  2023
£
Fixed assets      
Tangible fixed assets 3 86,445    100,745 
86,445    100,745 
Current assets      
Stocks 200    59,200 
Debtors: amounts falling due within one year 3,549    44,981 
Debtors: amounts falling due after one year 246,905    141,000 
Cash at bank and in hand 96,139    70,385 
346,793    315,566 
Creditors: amount falling due within one year (63,400)   (73,340)
Net current assets 283,393    242,226 
 
Total assets less current liabilities 369,838    342,971 
Creditors: amount falling due after more than one year (268,717)   (391,965)
Provisions for liabilities (445)   (445)
Net assets 100,676    (49,439)
 

Capital and reserves
     
Called up share capital 4 1    1 
Profit and loss account 100,675    (49,440)
Shareholders' funds 100,676    (49,439)
 


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

Director's 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 director acknowledges 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 income statement has not been delivered to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).
The financial statements were approved by the director on 29 May 2025 and were signed by:


-------------------------------
Fernando Roberto PIOTTO
Director
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General Information
FOGACA & PIOTTO LTD is a private company, limited by shares, registered in England and Wales, registration number 11504829, registration address 71 , Vicarage Road , Watford, WD18 0EJ.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
Statement of compliance
These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
Basis of preparation
The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.
The financial statements are prepared in sterling which is the functional currency of the company.
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
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:
Plant and Machinery 25 Reducing Balance
Motor Vehicles 25 Reducing Balance
Fixtures and Fittings 25 Reducing Balance
Computer Equipment 25 Reducing Balance
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.
Provisions
Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.
2.

Average number of employees

Average number of employees during the year was 5 (2023 : 6).
3.

Tangible fixed assets

Cost or valuation Plant and Machinery   Motor Vehicles   Fixtures and Fittings   Computer Equipment   Total
  £   £   £   £   £
At 01 September 2023 46,729    114,190    39,273    12,045    212,237 
Additions 8,282      4,878      13,160 
Disposals        
At 31 August 2024 55,011    114,190    44,151    12,045    225,397 
Depreciation
At 01 September 2023 21,437    51,660    30,639    7,756    111,492 
Charge for year 8,393    15,633    2,362    1,072    27,460 
On disposals        
At 31 August 2024 29,830    67,293    33,001    8,828    138,952 
Net book values
Closing balance as at 31 August 2024 25,181    46,897    11,150    3,217    86,445 
Opening balance as at 01 September 2023 25,292    62,530    8,634    4,289    100,745 


4.

Share Capital

Allotted, called up and fully paid
2024
£
  2023
£
100 Class A shares of £0.01 each  
 

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