REGISTERED NUMBER: 11376909 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 December 2024

for

FIORDILATTEUK LIMITED

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

DIRECTORS:

S Bahaj

G Maccarrone

REGISTERED OFFICE:

Unit 25 Sarum Complex

Salisbury Road

Uxbridge

Middlesex

UB8 2RZ

REGISTERED NUMBER:

11376909 (England and Wales)

ACCOUNTANTS:

Integral Associates Limited

Unit 25 Sarum Complex

Salisbury Road

Uxbridge

Middlesex

UB8 2RZ

FIXED ASSETS

Tangible assets

4

57,027

30,330

CURRENT ASSETS

Stocks

5

62,170

50,570

Debtors

6

47,892

15,841

Cash at bank and in hand

57,017

140,725

167,079

207,136

CREDITORS

Amounts falling due within one year

7

250,945

158,457

NET CURRENT (LIABILITIES)/ASSETS

(83,866

)

48,679

TOTAL ASSETS LESS CURRENT LIABILITIES

(26,839

)

79,009

CREDITORS

Amounts falling due after more than one year

8

10,029

30,318

NET (LIABILITIES)/ASSETS

(36,868

)

48,691

CAPITAL AND RESERVES

Called up share capital

10

1

1

Retained earnings

11

(36,869

)

48,690

SHAREHOLDERS' FUNDS

(36,868

)

48,691

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

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

The directors acknowledge their 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.

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 Board of Directors and authorised for issue on 22 September 2025 and were signed on its behalf by:

S Bahaj - Director

1.	STATUTORY INFORMATION

FIORDILATTEUK LIMITED 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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.

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

-

25% on cost

Fixtures and fittings

-

25% on cost

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 statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

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 21 (2023 - 20 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

machinery

fittings

vehicles

Totals

£

£

£

£

COST

At 1 January 2024

44,833

22,574

15,111

82,518

Additions

-

63,100

-

63,100

At 31 December 2024

44,833

85,674

15,111

145,618

DEPRECIATION

At 1 January 2024

23,630

19,204

9,354

52,188

Charge for year

11,208

21,418

3,777

36,403

At 31 December 2024

34,838

40,622

13,131

88,591

NET BOOK VALUE

At 31 December 2024

9,995

45,052

1,980

57,027

At 31 December 2023

21,203

3,370

5,757

30,330

5.

STOCKS

31.12.24

31.12.23

£

£

Finished goods

62,170

50,570

6.

DEBTORS

31.12.24

31.12.23

£

£

Amounts falling due within one year:

Trade debtors

8,050

2,999

Other debtors

12,842

12,842

20,892

15,841

31.12.24

31.12.23

£

£

Amounts falling due after more than one year:

Other debtors

27,000

-

Aggregate amounts

47,892

15,841

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.24

31.12.23

£

£

Bank loans and overdrafts (see note 9)

21,297

21,297

Trade creditors

127,348

20,703

Social security and other taxes

24,173

24,350

VAT

35,303

30,981

Other creditors

2,301

15,708

Net Wages

34,262

39,157

Directors' current accounts

6,261

6,261

250,945

158,457

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.12.24

31.12.23

£

£

Bank loans (see note 9)

10,029

30,318

9.

LOANS

An analysis of the maturity of loans is given below:

31.12.24

31.12.23

£

£

Amounts falling due within one year or on demand:

Bank loans

21,297

21,297

Amounts falling due between one and two years:

Bank loans - 1-2 years

10,029

21,297

Amounts falling due between two and five years:

Bank loans - 2-5 years

-

9,021

10.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.12.24

31.12.23

value:

£

£

1

Ordinary Shares

£1

1

1

11.

RESERVES

Retained

earnings

£

At 1 January 2024

48,690

Deficit for the year

(85,559

)

At 31 December 2024

(36,869

)