Acorah Software Products - Accounts Production 16.7.461 false true 31 March 2024 1 April 2023 false 1 April 2024 31 March 2025 31 March 2025 04730417 Mr G Caruso Mrs A Caruso Mr G Caruso iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 04730417 2024-03-31 04730417 2025-03-31 04730417 2024-04-01 2025-03-31 04730417 frs-core:CurrentFinancialInstruments 2025-03-31 04730417 frs-core:FurnitureFittings 2025-03-31 04730417 frs-core:FurnitureFittings 2024-04-01 2025-03-31 04730417 frs-core:FurnitureFittings 2024-03-31 04730417 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2025-03-31 04730417 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-04-01 2025-03-31 04730417 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-03-31 04730417 frs-core:ShareCapital 2025-03-31 04730417 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31 04730417 frs-bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 04730417 frs-bus:FilletedAccounts 2024-04-01 2025-03-31 04730417 frs-bus:SmallEntities 2024-04-01 2025-03-31 04730417 frs-bus:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 04730417 frs-bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 04730417 frs-core:ListedExchangeTraded 2025-03-31 04730417 frs-core:ListedExchangeTraded 2024-03-31 04730417 frs-core:CostValuation frs-core:ListedExchangeTraded 2024-03-31 04730417 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2025-03-31 04730417 frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2025-03-31 04730417 frs-core:CostValuation frs-core:ListedExchangeTraded 2025-03-31 04730417 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2024-03-31 04730417 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2025-03-31 04730417 frs-bus:Director1 2024-04-01 2025-03-31 04730417 frs-bus:Director2 2024-04-01 2025-03-31 04730417 frs-bus:CompanySecretary1 2024-04-01 2025-03-31 04730417 frs-countries:EnglandWales 2024-04-01 2025-03-31 04730417 2023-03-31 04730417 2024-03-31 04730417 2023-04-01 2024-03-31 04730417 frs-core:CurrentFinancialInstruments 2024-03-31 04730417 frs-core:ShareCapital 2024-03-31 04730417 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31
Registered number: 04730417
Pino's Ristorante Limited
Unaudited Financial Statements
For The Year Ended 31 March 2025
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 04730417
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 10,598 11,437
Investments 5 298,875 274,548
309,473 285,985
CURRENT ASSETS
Stocks 6 21,695 23,664
Debtors 7 6,504 2,691
Cash at bank and in hand 197,948 127,512
226,147 153,867
Creditors: Amounts Falling Due Within One Year 8 (73,429 ) (65,765 )
NET CURRENT ASSETS (LIABILITIES) 152,718 88,102
TOTAL ASSETS LESS CURRENT LIABILITIES 462,191 374,087
PROVISIONS FOR LIABILITIES
Deferred Taxation (1,830 ) -
NET ASSETS 460,361 374,087
CAPITAL AND RESERVES
Called up share capital 9 100 100
Profit and Loss Account 460,261 373,987
SHAREHOLDERS' FUNDS 460,361 374,087
Page 1
Page 2
For the year ending 31 March 2025 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr G Caruso
Director
16/12/2025
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Pino's Ristorante Limited is a private company, limited by shares, incorporated in England & Wales, registered number 04730417 . The registered office is 13 New Road, Marlborough, Wiltshire, SN8 1AH.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Improvement to Property 25% reducing balance
Fixtures & Fittings 25% reducing balance
2.4. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.5. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 13 (2024: 13)
13 13
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4. Tangible Assets
Land & Property
Improvement to Property Fixtures & Fittings Total
£ £ £
Cost
As at 1 April 2024 37,768 78,571 116,339
Additions - 1,365 1,365
As at 31 March 2025 37,768 79,936 117,704
Depreciation
As at 1 April 2024 33,735 71,167 104,902
Provided during the period 756 1,448 2,204
As at 31 March 2025 34,491 72,615 107,106
Net Book Value
As at 31 March 2025 3,277 7,321 10,598
As at 1 April 2024 4,033 7,404 11,437
5. Investments
Listed
£
Cost
As at 1 April 2024 274,548
Additions 52,942
Disposals (28,615 )
As at 31 March 2025 298,875
Provision
As at 1 April 2024 -
As at 31 March 2025 -
Net Book Value
As at 31 March 2025 298,875
As at 1 April 2024 274,548
6. Stocks
2025 2024
£ £
Stock 21,695 23,664
7. Debtors
2025 2024
£ £
Due within one year
Trade debtors 5,837 -
Other debtors 667 2,691
6,504 2,691
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Page 5
8. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 9,541 12,462
Other creditors 16,962 23,214
Taxation and social security 46,926 30,089
73,429 65,765
9. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 100 100
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