Calabria Pizza Limited - Filleted accounts

Registered number

15000288

Calabria Pizza Limited

Filleted Accounts

31 July 2025

Calabria Pizza Limited
Registered number:		15000288
Balance Sheet
as at 31 July 2025

Notes			2025			2024
£				£
Fixed assets
Intangible assets	3		5,000			5,000
Tangible assets	4		11,451			13,615
			16,451			18,615

Current assets
Stocks		1,055			985
Cash at bank and in hand		8,645			10,984
		9,700			11,969

Creditors: amounts falling due within one year	5	(23,777)			(30,328)

Net current liabilities			(14,077)			(18,359)

Net assets			2,374			256

Capital and reserves
Called up share capital			10			10
Profit and loss account			2,364			246

Shareholder's funds			2,374			256

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 his 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.




Nuri Korkmaz
Director
Approved by the board on 18 September 2025

Calabria Pizza Limited
Notes to the Accounts
for the year ended 31 July 2025


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.

	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:

	Freehold buildings	over 50 years
	Leasehold land and buildings	over the lease term
	Plant and machinery	18% reducing balance method
	Fixtures, fittings, tools and equipment	18% reducing balance method

	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.

	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.


2	Employees		2025		2024
Number				Number

	Average number of persons employed by the company		8		7


3	Intangible fixed assets				£
	Goodwill:

	Cost
	At 1 August 2024				5,000
	At 31 July 2025				5,000

	Amortisation
	At 31 July 2025				-

	Net book value
	At 31 July 2025				5,000
	At 31 July 2024				5,000

	Goodwill is being written off in equal annual instalments over its estimated economic life of 5 years.


4	Tangible fixed assets
					Plant and machinery etc
£
	Cost
	At 1 August 2024				13,615
	Additions				350
	At 31 July 2025				13,965

	Depreciation
	Charge for the year				2,514
	At 31 July 2025				2,514

	Net book value
	At 31 July 2025				11,451
	At 31 July 2024				13,615


5	Creditors: amounts falling due within one year		2025		2024
£				£

	Trade creditors		10,354		600
	Taxation and social security costs		11,645		20,126
	Other creditors		1,778		9,602
			23,777		30,328


6	Other information

	Calabria Pizza Limited is a private company limited by shares and incorporated in England. Its registered office is:
	12 Market Hill
	Barnsley
	S70 2QE