Registered number
14563095
TRATTORIA BATTERSEA LIMITED
Filleted Accounts
31 December 2024
TRATTORIA BATTERSEA LIMITED
Registered number: 14563095
Balance Sheet
as at 31 December 2024
Notes 2024 2023
£ £
Fixed assets
Intangible assets 3 - 67,061
Tangible assets 4 110,490 149,280
110,490 216,341
Current assets
Stocks 8,208 11,141
Debtors 5 125,119 25,093
Cash at bank and in hand 18,526 2,036
151,853 38,270
Creditors: amounts falling due within one year 6 (341,354) (83,129)
Net current liabilities (189,501) (44,859)
Total assets less current liabilities (79,011) 171,482
Creditors: amounts falling due after more than one year 7 (628,228) (219,546)
Net liabilities (707,239) (48,064)
Capital and reserves
Called up share capital 1 1
Profit and loss account (707,240) (48,065)
Shareholder's funds (707,239) (48,064)
The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges her responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
D R Gunasekera
Director
Approved by the board on 30 July 2025
TRATTORIA BATTERSEA LIMITED
Notes to the Accounts
for the year ended 31 December 2024
1 Accounting policies
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
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 from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.
Intangible fixed assets
Intangible fixed assets are measured at cost less accumulative amortisation and any accumulative impairment losses.
Tangible fixed assets
Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:
Leasehold land and buildings over the lease term
Plant and machinery over 5 years
Fixtures, fittings, tools and equipment over 5 years
Stocks
Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.
Debtors
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
Creditors
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
Taxation
A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Provisions
Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.
Pensions
Contributions to defined contribution plans are expensed in the period to which they relate.
2 Employees 2024 2023
Number Number
Average number of persons employed by the company 10 4
3 Intangible fixed assets £
Cost
At 1 January 2024 67,900
Additions 7,250
Disposals (75,150)
At 31 December 2024 -
Amortisation
At 1 January 2024 839
Provided during the year 2,865
On disposals (3,704)
At 31 December 2024 -
Net book value
At 31 December 2024 -
At 31 December 2023 67,061
Intangible consists of Goodwill and website which are being written off in equal annual instalments over its estimated economic life of 5 years.
4 Tangible fixed assets
Lease and Leasehold Improvements Catering and Office Equipment Motor vehicles Total
£ £ £ £
Cost
At 1 January 2024 65,916 80,670 15,495 162,081
Additions 51,788 40,045 - 91,833
Disposals - (120,715) (15,495) (136,210)
At 31 December 2024 117,704 - - 117,704
Depreciation
At 1 January 2024 1,756 10,787 258 12,801
Charge for the year 5,458 23,077 3,048 31,583
On disposals - (33,864) (3,306) (37,170)
At 31 December 2024 7,214 - - 7,214
Net book value
At 31 December 2024 110,490 - - 110,490
At 31 December 2023 64,160 69,883 15,237 149,280
5 Debtors 2024 2023
£ £
Trade debtors 75,589 5,193
Prepayments 27,370 3,611
Loan 4,177 577
VAT 982 13,711
Deposits 17,000 2,000
Other debtors 1 1
125,119 25,093
6 Creditors: amounts falling due within one year 2024 2023
£ £
Trade creditors 258,313 54,537
Amounts owed to group undertakings and undertakings in which the company has a participating interest 18,925 14,666
Wages Payable - Payroll 2,747 -
Accruals 9,778 4,910
PAYE 47,529 9,016
Pensions Payable 62 -
Refundable Deposit 4,000 -
341,354 83,129
7 Creditors: amounts falling due after one year 2024 2023
£ £
Amounts owed to group undertakings and undertakings in which the company has a participating interest 4,678 10,778
Other creditors 623,550 208,768
628,228 219,546
8 Other information
TRATTORIA BATTERSEA LIMITED is a private company limited by shares and incorporated in England. Its registered office is:
228 York Road
London
SW11 3SJ
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