REGISTERED NUMBER: 11979977 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 January 2025

for

SAN ROCCO (BROADWAY) LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

Directors:

C S Stefanuto

D Stefanuto

F Stefanuto

R Stefanuto

A J S Nield

Registered office:

The Wine Press

Hollingworth Lake

Littleborough

Rochdale

Lancashire

OL15 0AZ

Registered number:

11979977 (England and Wales)

Accountants:

S&W Partners (Manchester) Limited

Accountants

Northern Assurance Buildings

9-21 Princess Street

Manchester

M2 4DN

Fixed assets

Tangible assets

5

73,458

86,284

Current assets

Stocks

4,328

4,275

Debtors

6

59,696

74,284

Cash at bank and in hand

18,504

49,364

82,528

127,923

Creditors

Amounts falling due within one year

7

239,254

225,530

Net current liabilities

(156,726

)

(97,607

)

Total assets less current liabilities

(83,268

)

(11,323

)

Provisions for liabilities

3,421

3,360

Net liabilities

(86,689

)

(14,683

)

Capital and reserves

Called up share capital

8

500

500

Retained earnings

(87,189

)

(15,183

)

Shareholders' funds

(86,689

)

(14,683

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2025 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 Profit and Loss Account 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:

C S Stefanuto - Director

1.	Statutory information

San Rocco (Broadway) 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.	Statement of compliance

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.

3.	Accounting policies

Basis of preparing the financial statements

The financial statements have been prepared under the historical cost convention.

Going concern

As at 31 January 2025 the company had net current liabilities of £156,726 (2024 - £97,607). The company is dependent on the continued support of related companies and the directors who have confirmed their commitment to continue to provide the necessary support as long as the company needs it.

On this basis the directors consider it appropriate to prepare the financial statements on a going concern basis. The financial statements do not include any adjustments that might be necessary if the directors and associated companies were not to provide further support.

Turnover

Turnover represents amounts chargeable, net of value added tax, in respect of the sale of goods and services to customers.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Short leasehold

-

10% straight line

Office equipment

-

15% on reducing balance

Fixtures and fittings

-

15% on reducing balance

Tangible fixed assets are stated at cost (or deemed cost) or valuation less accumulated depreciation and accumulated impairment losses.

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 Profit and Loss Account, 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.

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.

Debtors receivable and creditors payable within one year

Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the Profit and Loss Account in administrative expenses.

4.	Employees and directors

The average number of employees during the year was 16 (2024 - 18 ) .

5.	Tangible fixed assets

Fixtures

Short

Office

and

leasehold

equipment

fittings

Totals

£

£

£

£

Cost

At 1 February 2024

83,750

43,641

37,221

164,612

Additions

-

1,390

263

1,653

At 31 January 2025

83,750

45,031

37,484

166,265

Depreciation

At 1 February 2024

36,990

22,595

18,743

78,328

Charge for year

8,375

3,343

2,761

14,479

At 31 January 2025

45,365

25,938

21,504

92,807

Net book value

At 31 January 2025

38,385

19,093

15,980

73,458

At 31 January 2024

46,760

21,046

18,478

86,284

6.

Debtors: amounts falling due within one year

2025

2024

£

£

Trade debtors

2,005

1,856

Other debtors

57,691

72,428

59,696

74,284

7.

Creditors: amounts falling due within one year

2025

2024

£

£

Trade creditors

49,651

50,335

Amounts owed to associated undertakings

125,496

130,496

Taxation and social security

52,392

34,843

Other creditors

11,715

9,856

239,254

225,530

8.	Called up share capital

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

500

Ordinary

£1.00

500

500