22 March 2024 false No description of principal activity Taxfiler 2024.6 15584824business:PrivateLimitedCompanyLtd2024-03-222024-12-31 155848242024-03-21 155848242024-03-222024-12-31 15584824business:AuditExempt-NoAccountantsReport2024-03-222024-12-31 15584824business:FilletedAccounts2024-03-222024-12-31 155848242024-12-31 15584824business:Director12024-03-222024-12-31 15584824business:Director22024-03-222024-12-31 15584824business:RegisteredOffice2024-03-222024-12-31 15584824core:WithinOneYear2024-12-31 15584824core:AfterOneYear2024-12-31 15584824core:ShareCapitalcore:PreviouslyStatedAmount2024-12-31 15584824core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2024-12-31 15584824core:PreviouslyStatedAmount2024-12-31 15584824business:SmallEntities2024-03-222024-12-31 15584824countries:EnglandWales2024-03-222024-12-31 15584824core:LandBuildings2024-03-222024-12-31 15584824core:LandBuildings2024-03-21 15584824core:LandBuildings2024-12-31 iso4217:GBP xbrli:pure
Company Registration No. 15584824 (England and Wales)
LIEVITO RESTAURANT (UK) LTD Unaudited accounts for the period from 22 March 2024 to 31 December 2024
LIEVITO RESTAURANT (UK) LTD Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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LIEVITO RESTAURANT (UK) LTD Company Information for the period from 22 March 2024 to 31 December 2024
Directors
A Russo A Mach Di Palmstein
Company Number
15584824 (England and Wales)
Registered Office
4TH FLOOR GREGS BUILDINGS 1 BOOTH STREET MANCHESTER M2 4DU ENGLAND
Accountants
Del Vigna Accountancy Solutions Ltd Gregs Buildings 1 Booth Street Manchester M2 4AD
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LIEVITO RESTAURANT (UK) LTD Statement of financial position as at 31 December 2024
2024 
Notes
£ 
Fixed assets
Tangible assets
4
107,113 
Current assets
Debtors
5
32,717 
Cash at bank and in hand
10 
32,727 
Creditors: amounts falling due within one year
6
(2,750)
Net current assets
29,977 
Total assets less current liabilities
137,090 
Creditors: amounts falling due after more than one year
7
(157,979)
Net liabilities
(20,889)
Capital and reserves
Called up share capital
100 
Profit and loss account
(20,989)
Shareholders' funds
(20,889)
For the period ending 31 December 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 21 January 2025 and were signed on its behalf by
A Russo Director Company Registration No. 15584824
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LIEVITO RESTAURANT (UK) LTD Notes to the Accounts for the period from 22 March 2024 to 31 December 2024
1
Statutory information
LIEVITO RESTAURANT (UK) LTD is a private company, limited by shares, registered in England and Wales, registration number 15584824. The registered office is 4TH FLOOR GREGS BUILDINGS, 1 BOOTH STREET, MANCHESTER, M2 4DU, ENGLAND.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Land & buildings
10 years
4
Tangible fixed assets
Land & buildings 
£ 
Cost or valuation
At cost 
At 22 March 2024
- 
Additions
107,113 
At 31 December 2024
107,113 
Depreciation
At 31 December 2024
- 
Net book value
At 31 December 2024
107,113 
5
Debtors
2024 
£ 
Amounts falling due within one year
VAT
2,717 
Other debtors
30,000 
32,717 
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LIEVITO RESTAURANT (UK) LTD Notes to the Accounts for the period from 22 March 2024 to 31 December 2024
6
Creditors: amounts falling due within one year
2024 
£ 
Trade creditors
2,750 
7
Creditors: amounts falling due after more than one year
2024 
£ 
Amounts owed to group undertakings and other participating interests
28,379 
Other creditors
37,100 
Loans from directors
92,500 
157,979 
8
Average number of employees
During the period the average number of employees was 2.
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