Company No: 11790482 (England and Wales)

Contents

• Company Information
• Balance Sheet
• Notes to the Financial Statements

DIRECTORS	Dominic Carlos Borel
	Benjamin Michael Harvey
	Josephine Hilary Harvey

REGISTERED OFFICE	Mill Cottage
	Mina Road
	Bristol
	BS2 9YN
	United Kingdom

COMPANY NUMBER

11790482 (England and Wales)

ACCOUNTANT

Corrigan Accountants Limited 1st Floor, 25 King Street, Bristol, England, BS1 4PB

	Note	2025		2024
		£		£
Fixed assets
Tangible assets	3	35,685		58,423
		35,685		58,423
Current assets
Stocks	4	7,265		7,500
Debtors	5	29,129		23,432
Cash at bank and in hand	6	3,471		1,058
		39,865		31,990
Creditors: amounts falling due within one year	7	( 52,408)		( 83,585)
Net current liabilities		(12,543)		(51,595)
Total assets less current liabilities		23,142		6,828
Creditors: amounts falling due after more than one year	8	( 18,500)		( 20,000)
Net assets/(liabilities)		4,642		( 13,172)
Capital and reserves
Called-up share capital	9	100		100
Profit and loss account		4,542		( 13,272 )
Total shareholders' funds/(deficit)		4,642		( 13,172)

For the financial year ending 31 January 2025 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

• The members have not required the Company to obtain an audit of its financial statements for the financial year in accordance with section 476;
• The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Profit and Loss Account has not been delivered.

The financial statements of Pastaria Bianchi Limited (registered number: 11790482) were approved and authorised for issue by the Board of Directors on 30 October 2025. They were signed on its behalf by:

Josephine Hilary Harvey Director

1. Accounting policies

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented.

General information and basis of accounting

The company is a private company limited by share capital, incorporated in England and Wales .
The address of its registered office is:
Mill Cottage
Mina Road
Bristol
BS2 9YN

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A - 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006.

These financial statements have been prepared using the historical cost convention.

The financial statements are prepared in pounds sterling which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.

Going concern

The financial statements have been prepared on a going concern basis. The directors have considered the forecasted cashflows for the company for the twelve months from the date of approval of these financial statements and have reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future.

Turnover

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date.

Government grants

Government grants are recognised, using the accrual model, at the fair value of the asset received or receivable when there is reasonable assurance that the company will comply with conditions attaching to them and the grants will be received.

Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line or reducing balance basis over its expected useful life, as follows:

Leasehold improvements	depreciated over the life of the lease
Tools and equipment	4 years straight line
Office equipment	4 years straight line

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method.

The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the inventories to their present location and condition. At each reporting date, stocks are assessed for impairment. If stocks are impaired, the carrying amount is reduced to its selling price less costs to complete and sell; the impairment loss is recognised immediately in profit or loss.

Trade and other debtors

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Trade and other creditors

Trade creditors are recognised at the transaction price.

Ordinary share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

Employee benefits

The costs of short-term employee benefits are recognised as a liability and an expense.

The cost of any unused holiday entitlement is recognised in the period in which the employees' services are received.

2. Employees

	2025		2024
	Number		Number
Monthly average number of persons employed by the Company during the year, including directors	9		11

3. Tangible assets

	Leasehold improve- ments		Tools and equipment		Office equipment		Total
	£		£		£		£
Cost
At 01 February 2024	86,656		16,129		332		103,117
At 31 January 2025	86,656		16,129		332		103,117
Accumulated depreciation
At 01 February 2024	32,096		12,461		137		44,694
Charge for the financial year	21,107		1,548		83		22,738
At 31 January 2025	53,203		14,009		220		67,432
Net book value
At 31 January 2025	33,453		2,120		112		35,685
At 31 January 2024	54,560		3,668		195		58,423

4. Stocks

	2025		2024
	£		£
Stocks	7,265		7,500

5. Debtors

	2025		2024
	£		£
Trade debtors	640		6,223
Amounts owed by related parties	8,067		0
Other debtors	20,422		17,209
	29,129		23,432

6. Cash and cash equivalents

	2025		2024
	£		£
Cash at bank and in hand	3,471		1,058

7. Creditors: amounts falling due within one year

	2025		2024
	£		£
Trade creditors	14,467		9,570
Amounts owed to related parties	0		44,030
Taxation and social security	26,587		20,138
Other creditors	11,354		9,847
	52,408		83,585

8. Creditors: amounts falling due after more than one year

	2025		2024
	£		£
Other creditors	18,500		20,000

9. Called-up share capital

	2025		2024
	£		£
Allotted, called-up and fully-paid
100 Ordinary shares of £ 1.00 each	100		100

10. Financial commitments

Other financial commitments

	2025		2024
	£		£
Total lease commitment	109,333		132,408
	109,333		132,408

Operating leases

The total of future minimum lease payments is as follows:

The amount of non-cancellable operating lease payments recognised as an expense during the year was £30,147 (2024 - £27,601).

11. Related party transactions

Transactions with the entity's directors

	2025		2024
	£		£
Director	58		20