REGISTERED NUMBER: 09504601 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 December 2024

for

Del Professore Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

L Leuci

R Artusio

REGISTERED OFFICE:

5th Floor

10 Brook Street

Mayfair

London

W1S 1BG

REGISTERED NUMBER:

09504601 (England and Wales)

FIXED ASSETS

Tangible assets

4

1,076

1,490

Investments

5

124,328

130,020

125,404

131,510

CURRENT ASSETS

Debtors

6

40,461

195,639

Cash at bank

1,053,087

1,798,712

1,093,548

1,994,351

CREDITORS

Amounts falling due within one year

7

27,371

149,331

NET CURRENT ASSETS

1,066,177

1,845,020

TOTAL ASSETS LESS CURRENT LIABILITIES

1,191,581

1,976,530

CAPITAL AND RESERVES

Called up share capital

220,683

220,683

Share premium

174,800

174,800

Other reserves

(174,800

)

(174,800

)

Retained earnings

970,898

1,755,847

1,191,581

1,976,530

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:

L Leuci - Director

1.	STATUTORY INFORMATION

Del Professore 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.

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.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2023 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 January 2024

and 31 December 2024

8,492

DEPRECIATION

At 1 January 2024

7,002

Charge for year

414

At 31 December 2024

7,416

NET BOOK VALUE

At 31 December 2024

1,076

At 31 December 2023

1,490

5.	FIXED ASSET INVESTMENTS

Other

loans

£

At 1 January 2024

130,020

Other movement

(5,692

)

At 31 December 2024

124,328

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2024

2023

£

£

Trade debtors

-

57,191

Other debtors

14,965

117,390

VAT

1,658

3,012

Prepayments and accrued income

22,288

16,596

Prepayments

1,550

1,450

40,461

195,639

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2024

2023

£

£

Trade creditors

2,104

29,394

Tax

-

40,968

Social security and other taxes

2,846

3,092

Other creditors

16,856

69,125

Accruals and deferred income

5,565

6,752

27,371

149,331