1 October 2023 v2025.36.1 limited_company_frs_102_section_1a_v1_1_2 companies_houseSoftwarefalsetruetruetrueNo description of principal activityfalsetruexbrli:purexbrli:sharesiso4217:GBP103842932023-10-012024-09-30103842932024-09-30103842932023-09-3010384293core:WithinOneYear2024-09-3010384293core:WithinOneYear2023-09-3010384293core:ShareCapital2024-09-3010384293core:ShareCapital2023-09-3010384293core:RetainedEarningsAccumulatedLosses2024-09-3010384293core:RetainedEarningsAccumulatedLosses2023-09-3010384293bus:Director12023-10-012024-09-3010384293bus:RegisteredOffice2023-10-012024-09-3010384293core:FurnitureFittings2023-10-012024-09-3010384293core:OfficeEquipment2023-10-012024-09-30103842932022-10-012023-09-3010384293core:PlantMachinery2023-10-0110384293core:PlantMachinery2023-10-012024-09-3010384293core:PlantMachinery2024-09-3010384293core:PlantMachinery2023-09-301038429312023-10-012024-09-3010384293countries:EnglandWales2023-10-012024-09-3010384293bus:AuditExemptWithAccountantsReport2023-10-012024-09-3010384293bus:PrivateLimitedCompanyLtd2023-10-012024-09-3010384293bus:SmallEntities2023-10-012024-09-3010384293bus:FullAccounts2023-10-012024-09-30
Company registration number:
10384293
Abruzzo Truffles Limited
Unaudited Filleted Financial Statements for the year ended
30 September 2024
Abruzzo Truffles Limited
Report to the board of directors on the preparation of the unaudited statutory financial statements of Abruzzo Truffles Limited
Year ended
30 September 2024
As described on the statement of financial position, the Board of Directors of
Abruzzo Truffles Limited
are responsible for the preparation of the
financial statements
for the year ended
30 September 2024
, which comprise the income statement, statement of income and retained earnings, statement of financial position and related notes.
You consider that the company is exempt from an audit under the Companies Act 2006.
In accordance with your instructions we have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and from information and explanations supplied to us.
TAG (Maidstone) Ltd
10 Coverdale Avenue
Maidstone
Kent
ME15 9DR
United Kingdom
Abruzzo Truffles Limited
Statement of Financial Position
30 September 2024
20242023
Note££
Fixed assets    
Tangible assets 5
807
 
746
 
Current assets    
Debtors 6
26,576
 
25,289
 
Cash at bank and in hand
52,009
 
33,760
 
78,585
 
59,049
 
Creditors: amounts falling due within one year 7
(79,320
)
(59,618
)
Net current liabilities
(735
)
(569
)
Total assets less current liabilities 72   177  
Capital and reserves    
Called up share capital
24
 
24
 
Profit and loss account
48
 
153
 
Shareholders funds
72
 
177
 
For the year ending
30 September 2024
, the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Directors' responsibilities:
  • The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476;
  • The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.
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.
These
financial statements
were approved by the board of directors and authorised for issue on
5 June 2025
, and are signed on behalf of the board by:
Miss S Caporale
Director
Company registration number:
10384293
Abruzzo Truffles Limited
Notes to the Financial Statements
Year ended
30 September 2024

1 General information

The company is a private company limited by shares and is registered in England and Wales. The address of the registered office is
15 Cricketers Close
,
Harrietsham
,
Maidstone
,
Kent
,
ME17 1JQ
, United Kingdom.

2 Statement of compliance

These
financial statements
have been prepared in compliance with FRS 102 Section 1A, 'The Financial Reporting Standard applicable to the UK and Republic of Ireland'.

3 Accounting policies

Basis of preparation

The
financial statements
have been prepared on the historical cost basis, as modified by the revaluation of certain assets.
The
financial statements
are prepared in sterling, which is the functional currency of the company.

Turnover

Turnover is measured at the fair value of the consideration received or receivable for goods supplied, net of discounts and Value Added Tax.

Current tax

Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Tangible assets

Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful economic life of that asset as follows:
Fixtures and fittings
25% straight line
Office equipment
25% straight line

4 Average number of employees

The average number of persons employed by the company during the year was
2
(2023:
2
).

5 Tangible assets

Plant and machinery etc.
£
Cost  
At
1 October 2023
2,357
 
Additions
687
 
At
30 September 2024
3,044
 
Depreciation  
At
1 October 2023
1,611
 
Charge
626
 
At
30 September 2024
2,237
 
Carrying amount  
At
30 September 2024
807
 
At 30 September 2023
746
 

6 Debtors

20242023
££
Trade debtors
26,576
 
25,289
 

7 Creditors: amounts falling due within one year

20242023
££
Trade creditors
19,282
 
14,494
 
Taxation and social security
9,836
 
5,821
 
Other creditors
50,202
 
39,303
 
79,320
 
59,618