Acorah Software Products - Accounts Production 16.3.350 false true 29 February 2024 1 March 2023 false 1 March 2024 28 February 2025 28 February 2025 11209264 Mr Shaho Abdulkadr iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 11209264 2024-02-29 11209264 2025-02-28 11209264 2024-03-01 2025-02-28 11209264 frs-core:CurrentFinancialInstruments 2025-02-28 11209264 frs-core:Non-currentFinancialInstruments 2025-02-28 11209264 frs-core:BetweenOneFiveYears 2025-02-28 11209264 frs-core:FurnitureFittings 2025-02-28 11209264 frs-core:FurnitureFittings 2024-03-01 2025-02-28 11209264 frs-core:FurnitureFittings 2024-02-29 11209264 frs-core:MotorVehicles 2025-02-28 11209264 frs-core:MotorVehicles 2024-03-01 2025-02-28 11209264 frs-core:MotorVehicles 2024-02-29 11209264 frs-core:WithinOneYear 2025-02-28 11209264 frs-core:ShareCapital 2025-02-28 11209264 frs-core:RetainedEarningsAccumulatedLosses 2025-02-28 11209264 frs-bus:PrivateLimitedCompanyLtd 2024-03-01 2025-02-28 11209264 frs-bus:FilletedAccounts 2024-03-01 2025-02-28 11209264 frs-bus:SmallEntities 2024-03-01 2025-02-28 11209264 frs-bus:AuditExempt-NoAccountantsReport 2024-03-01 2025-02-28 11209264 frs-bus:SmallCompaniesRegimeForAccounts 2024-03-01 2025-02-28 11209264 frs-bus:Director1 2024-03-01 2025-02-28 11209264 frs-countries:EnglandWales 2024-03-01 2025-02-28 11209264 2023-02-28 11209264 2024-02-29 11209264 2023-03-01 2024-02-29 11209264 frs-core:CurrentFinancialInstruments 2024-02-29 11209264 frs-core:Non-currentFinancialInstruments 2024-02-29 11209264 frs-core:BetweenOneFiveYears 2024-02-29 11209264 frs-core:WithinOneYear 2024-02-29 11209264 frs-core:ShareCapital 2024-02-29 11209264 frs-core:RetainedEarningsAccumulatedLosses 2024-02-29
Registered number: 11209264
Napolita Gourmet Ltd
Unaudited Financial Statements
For The Year Ended 28 February 2025
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 11209264
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 127,437 102,087
127,437 102,087
CURRENT ASSETS
Debtors 5 1,927 -
Cash at bank and in hand 1,021 1,660
2,948 1,660
Creditors: Amounts Falling Due Within One Year 6 (413,948 ) (392,144 )
NET CURRENT ASSETS (LIABILITIES) (411,000 ) (390,484 )
TOTAL ASSETS LESS CURRENT LIABILITIES (283,563 ) (288,397 )
Creditors: Amounts Falling Due After More Than One Year 7 (11,611 ) (27,815 )
NET LIABILITIES (295,174 ) (316,212 )
CAPITAL AND RESERVES
Called up share capital 9 1 1
Profit and Loss Account (295,175 ) (316,213 )
SHAREHOLDERS' FUNDS (295,174) (316,212)
Page 1
Page 2
For the year ending 28 February 2025 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 Shaho Abdulkadr
Director
24/06/2025
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Napolita Gourmet Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 11209264 . The registered office is 83 Mina Road, Bristol, BS2 9XP.
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.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
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:
Motor Vehicles 25% Reducing Balance
Fixtures & Fittings 15% Straight Line
2.4. 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 20 (2024: 30)
20 30
4. Tangible Assets
Motor Vehicles Fixtures & Fittings Total
£ £ £
Cost
As at 1 March 2024 65,000 217,702 282,702
Additions - 67,267 67,267
As at 28 February 2025 65,000 284,969 349,969
...CONTINUED
Page 3
Page 4
Depreciation
As at 1 March 2024 17,265 163,350 180,615
Provided during the period 11,934 29,983 41,917
As at 28 February 2025 29,199 193,333 222,532
Net Book Value
As at 28 February 2025 35,801 91,636 127,437
As at 1 March 2024 47,735 54,352 102,087
5. Debtors
2025 2024
£ £
Due within one year
Other debtors 1,927 -
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 19,981 19,981
Trade creditors 14,473 24,667
Bank loans and overdrafts 146,219 42,356
Other creditors 123,126 278,246
Taxation and social security 110,149 26,894
413,948 392,144
7. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 11,611 27,815
8. Obligations Under Finance Leases and Hire Purchase
2025 2024
£ £
The future minimum finance lease payments are as follows:
Not later than one year 19,981 19,981
Later than one year and not later than five years 11,611 27,815
31,592 47,796
31,592 47,796
9. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 1 1
Page 4