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REGISTERED NUMBER: 13544291 (England and Wales)















Financial Statements for the Year Ended 31 August 2024

for

Bene Gelateria Ltd

Bene Gelateria Ltd (Registered number: 13544291)

Contents of the Financial Statements
for the Year Ended 31 August 2024










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Bene Gelateria Ltd

Company Information
for the Year Ended 31 August 2024







DIRECTOR: S C Cunliffe





REGISTERED OFFICE: 17A Church Street
Frodsham
Cheshire
WA6 6PN





REGISTERED NUMBER: 13544291 (England and Wales)





ACCOUNTANTS: Bennett Kirkhope Smith
Chartered Certified Accountants
Suites 5 & 6 The Printworks
Hey Road
Barrow
Clitheroe
Lancashire
BB7 9WB

Bene Gelateria Ltd (Registered number: 13544291)

Balance Sheet
31 August 2024

31.8.24 31.8.23
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 12,519 14,308
Tangible assets 5 38,807 45,655
51,326 59,963

CURRENT ASSETS
Stocks 10,200 10,200
Debtors 6 1,000 1,000
Cash at bank and in hand 11,198 6,332
22,398 17,532
CREDITORS
Amounts falling due within one year 7 53,476 40,370
NET CURRENT LIABILITIES (31,078 ) (22,838 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

20,248

37,125

CREDITORS
Amounts falling due after more than one
year

8

80,000

80,000
NET LIABILITIES (59,752 ) (42,875 )

CAPITAL AND RESERVES
Called up share capital 9 100 100
Retained earnings (59,852 ) (42,975 )
SHAREHOLDERS' FUNDS (59,752 ) (42,875 )

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 August 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

Bene Gelateria Ltd (Registered number: 13544291)

Balance Sheet - continued
31 August 2024


The 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.

The financial statements were approved by the director and authorised for issue on 30 August 2025 and were signed by:





S C Cunliffe - Director


Bene Gelateria Ltd (Registered number: 13544291)

Notes to the Financial Statements
for the Year Ended 31 August 2024


1. STATUTORY INFORMATION

Bene Gelateria Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2021, is being amortised evenly over its estimated useful life of ten years.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery - 15% on 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.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

Bene Gelateria Ltd (Registered number: 13544291)

Notes to the Financial Statements - continued
for the Year Ended 31 August 2024


2. ACCOUNTING POLICIES - continued

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 6 (2023 - 7 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 September 2023
and 31 August 2024 17,885
AMORTISATION
At 1 September 2023 3,577
Amortisation for year 1,789
At 31 August 2024 5,366
NET BOOK VALUE
At 31 August 2024 12,519
At 31 August 2023 14,308

5. TANGIBLE FIXED ASSETS
Plant and
machinery
£   
COST
At 1 September 2023
and 31 August 2024 63,129
DEPRECIATION
At 1 September 2023 17,474
Charge for year 6,848
At 31 August 2024 24,322
NET BOOK VALUE
At 31 August 2024 38,807
At 31 August 2023 45,655

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.8.24 31.8.23
£    £   
Prepayments 1,000 1,000

Bene Gelateria Ltd (Registered number: 13544291)

Notes to the Financial Statements - continued
for the Year Ended 31 August 2024


7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.8.24 31.8.23
£    £   
Trade creditors 3,330 1,000
Social security and other taxes 415 393
VAT 4,334 6,836
Directors' current accounts 34,245 21,845
Accrued expenses 11,152 10,296
53,476 40,370

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
31.8.24 31.8.23
£    £   
Directors' loan accounts 80,000 80,000

9. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 31.8.24 31.8.23
value: £    £   
100 Ordinary £1 100 100