Company No: 14665326 (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

14665326 (England and Wales)

ACCOUNTANT

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

	Note	2025		2024
		£		£
Fixed assets
Tangible assets	3	18,205		14,534
		18,205		14,534
Current assets
Stocks	4	6,000		8,000
Debtors	5	36,613		36,276
Cash at bank and in hand		2		2
		42,615		44,278
Creditors: amounts falling due within one year	6	( 93,847)		( 84,668)
Net current liabilities		(51,232)		(40,390)
Total assets less current liabilities		(33,027)		(25,856)
Net liabilities		( 33,027)		( 25,856)
Capital and reserves
Called-up share capital	7	100		100
Profit and loss account		( 33,127 )		( 25,956 )
Total shareholders' deficit		( 33,027)		( 25,856)

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 Bianchi Centrale Limited (registered number: 14665326) 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 accounts have been prepared on a going concern basis which assumes that the company has sufficient funds to continue to trade for the foreseeable future. The directors have indicated their willingness to continue to support the company and accordingly the accounts have been prepared on the basis that the company is a going concern.

Reporting period length

The prior year financial statements were prepared for the shortened period from 15 February 2023 to 31 January 2024 to align the Company's year-end with that of their other entities under joint control. The comparative amounts including the related notes are therefore not entirely comparable.

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.

Tangible fixed assets

Tangible fixed assets are stated in the statement of financial position at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible fixed assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Tools and equipment

4 years straight line

Stocks

Stocks are stated at the lower of cost and net realisable value.

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.

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

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		7

3. Tangible assets

	Tools and equipment		Total
	£		£
Cost
At 01 February 2024	17,083		17,083
Additions	10,005		10,005
At 31 January 2025	27,088		27,088
Accumulated depreciation
At 01 February 2024	2,549		2,549
Charge for the financial year	6,334		6,334
At 31 January 2025	8,883		8,883
Net book value
At 31 January 2025	18,205		18,205
At 31 January 2024	14,534		14,534

4. Stocks

	2025		2024
	£		£
Stocks	6,000		8,000

5. Debtors

	2025		2024
	£		£
Trade debtors	24,271		4,561
Amounts owed by related parties	0		20,480
Other debtors	12,342		11,235
	36,613		36,276

6. Creditors: amounts falling due within one year

	2025		2024
	£		£
Bank overdrafts	8,629		6,899
Trade creditors	36,820		24,584
Amounts owed to related parties	18,537		44,500
Other taxation and social security	25,692		5,752
Other creditors	4,169		2,933
	93,847		84,668

7. Called-up share capital

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

8. Financial commitments

Other financial commitments

	2025		2024
	£		£
Not later than one year	18,700		8,916
Later than one year and not later than five years	75,080		0
Later than five years	9,350		0
	103,130		8,916

The amount of non-cancellable operating lease payments recognised as an expense during the period was £20,361 (2024: £Nil).

9. Related party transactions

Other related party transactions

	2025		2024
	£		£
Loans from related parties	(144,562)		(52,055)
Loans to related parties	30,649		36,115
Total	(113,913)		(15,940)