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Registered number: 08660220
Ristorante Cucina Limited
Unaudited Financial Statements
For The Year Ended 31 August 2024
Devonports LAS Accountants Ltd
Cumberland House
24 - 28 Baxter Avenue
Southend on Sea
Essex
SS2 6HZ
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 08660220
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 5 129,757 139,802
129,757 139,802
CURRENT ASSETS
Stocks 6 6,054 3,850
Debtors 7 214,038 266,136
Cash at bank and in hand 47,516 51,239
267,608 321,225
Creditors: Amounts Falling Due Within One Year 8 (193,042 ) (226,893 )
NET CURRENT ASSETS (LIABILITIES) 74,566 94,332
TOTAL ASSETS LESS CURRENT LIABILITIES 204,323 234,134
Creditors: Amounts Falling Due After More Than One Year 9 (83,580 ) (109,912 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (23,655 ) (11,232 )
NET ASSETS 97,088 112,990
CAPITAL AND RESERVES
Called up share capital 10 100 100
Profit and Loss Account 96,988 112,890
SHAREHOLDERS' FUNDS 97,088 112,990
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For the year ending 31 August 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 A B Burzotta
Director
28/03/2025
The notes on pages 3 to 6 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
Ristorante Cucina Limited is a private company, limited by shares, incorporated in England & Wales, registered number 08660220 . The registered office is Cumberland House, 24-28 Baxter Avenue, Southend on Sea, Essex, SS2 6HZ.
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. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
2.3. 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 10 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:
Leasehold Over the lease term
Plant & Machinery 20% reducing balance
Motor Vehicles 25% reducing balance
2.5. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.
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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. 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: 22 (2023: 17)
22 17
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4. Intangible Assets
Goodwill
£
Cost
As at 1 September 2023 19,999
As at 31 August 2024 19,999
Amortisation
As at 1 September 2023 19,999
As at 31 August 2024 19,999
Net Book Value
As at 31 August 2024 -
As at 1 September 2023 -
5. Tangible Assets
Land & Property
Leasehold Plant & Machinery Motor Vehicles Total
£ £ £ £
Cost
As at 1 September 2023 3,609 212,288 84,443 300,340
Additions - 26,295 - 26,295
As at 31 August 2024 3,609 238,583 84,443 326,635
Depreciation
As at 1 September 2023 180 148,628 11,730 160,538
Provided during the period 171 17,991 18,178 36,340
As at 31 August 2024 351 166,619 29,908 196,878
Net Book Value
As at 31 August 2024 3,258 71,964 54,535 129,757
As at 1 September 2023 3,429 63,660 72,713 139,802
6. Stocks
2024 2023
£ £
Wet & dry goods 6,054 3,850
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7. Debtors
2024 2023
£ £
Due within one year
Other debtors 8,803 4,995
Amounts owed by group undertakings 205,235 261,141
214,038 266,136
8. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Net obligations under finance lease and hire purchase contracts 7,155 7,155
Trade creditors 37,679 45,528
Bank loans and overdrafts 21,081 19,177
Corporation tax 27,144 -
Other taxes and social security 67,331 87,328
Other creditors 19,889 21,870
Accruals and deferred income 12,763 -
Directors' loan accounts - 45,835
193,042 226,893
9. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Net obligations under finance lease and hire purchase contracts 55,790 62,945
Bank loans 27,790 46,967
83,580 109,912
10. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 100 100
11. Related Party Transactions
As at the balance sheet date the company was owed £1,659 (2022: £300) from Jigger Cocktails Limited and £262,998 (2022: £72,494) from Sicca Holdings Limited, both companies are owned and controlled by A B Burzotta. All transactions during the year were undertaken at arms length. 
12. Ultimate Controlling Party
The company's ultimate controlling party is Sicca Holdings Limited by virtue of his ownership of 100% of the issued share capital in the company.
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