Registration number: 12613610

Alessandro Di Leo Pasticceria Ltd

Contents

Company Information	1
Balance Sheet	2 to 3
Notes to the Unaudited Financial Statements	4 to 9

Alessandro Di Leo Pasticceria Ltd

Company Information

Directors

Ms Martina Roazzi Mr Alessandro Di Leo

Registered office

8 Florence Walk Bishop's Stortford Hertfordshire CM23 2NZ

Accountants

Mansell & Co Chartered Certified Accountants5 Ducketts Wharf South Street Bishop Stortford Hertfordshire CM23 3AR

Alessandro Di Leo Pasticceria Ltd

(Registration number: 12613610)
Balance Sheet as at 31 December 2024

	Note	2024 £	2023 £
Fixed assets
Tangible assets	4	36,849	69,578
Current assets
Stocks	5	23,000	23,000
Debtors	6	23,197	20,337
Cash at bank and in hand		15,210	8,307
		61,407	51,644
Creditors: Amounts falling due within one year	7	(118,684)	(189,339)
Net current liabilities		(57,277)	(137,695)
Total assets less current liabilities		(20,428)	(68,117)
Creditors: Amounts falling due after more than one year	7	(729)	(4,921)
Net liabilities		(21,157)	(73,038)
Capital and reserves
Called up share capital		10	10
Retained earnings		(21,167)	(73,048)
Shareholders' deficit		(21,157)	(73,038)

For the financial year ending 31 December 2024 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 accounts for the year in question in accordance with section 476; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 17 December 2025 and signed on its behalf by:
 

Alessandro Di Leo Pasticceria Ltd

(Registration number: 12613610)
Balance Sheet as at 31 December 2024

......................................... Mr Alessandro Di Leo Director

Alessandro Di Leo Pasticceria Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2024

1	General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
8 Florence Walk
Bishop's Stortford
Hertfordshire
CM23 2NZ
United Kingdom

These financial statements were authorised for issue by the Board on 17 December 2025.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

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, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

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 assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

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

Alessandro Di Leo Pasticceria Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2024

Depreciation

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:

Asset class	Depreciation method and rate
Motor vehicles	25% reducing balance basis
Plant & machinery	20% straight line basis
Computer equipment	20% straight line basis
Furniture & fittings	20% straight line basis
Leasehold improvements	20% straight line basis

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 debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

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.

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 creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Borrowings

Alessandro Di Leo Pasticceria Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2024

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.

Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.

Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Leases

Leases are classified as finance leases whenever the terms of the lease transfer substantially all the risks and rewards of ownership to the lessee.

Assets held under finance leases are recognised at the lower of their fair value at inception of the lease and the present value of the minimum lease payments. These assets are depreciated on a straight-line basis over the shorter of the useful life of the asset and the lease term. The corresponding liability to the lessor is included in the balance sheet as a finance lease obligation.

Lease payments are apportioned between finance costs in the profit and loss account and reduction of the lease obligation so as to achieve a constant periodic rate of interest on the remaining balance of the liability.

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. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

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.

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 4 (2023 - 4).

Alessandro Di Leo Pasticceria Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2024

4	Tangible assets

	Long leasehold land and buildings £	Fixtures and fittings £	Plant and machinery £	Office equipment £	Motor vehicles  £
Cost or valuation
At 1 January 2024	56,668	37,184	69,386	1,275	20,417
Additions	-	160	2,879	-	-
At 31 December 2024	56,668	37,344	72,265	1,275	20,417
Depreciation
At 1 January 2024	38,816	23,591	40,786	772	11,386
Charge for the year	11,334	7,469	14,453	255	2,258
At 31 December 2024	50,150	31,060	55,239	1,027	13,644
Carrying amount
At 31 December 2024	6,518	6,284	17,026	248	6,773
At 31 December 2023	17,852	13,592	28,600	503	9,031

	Total £
Cost or valuation
At 1 January 2024	184,930
Additions	3,039
At 31 December 2024	187,969
Depreciation
At 1 January 2024	115,351
Charge for the year	35,769
At 31 December 2024	151,120
Carrying amount
At 31 December 2024	36,849
At 31 December 2023	69,578

Alessandro Di Leo Pasticceria Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2024

Included within the net book value of land and buildings above is £6,518 (2023 - £17,852) in respect of long leasehold land and buildings.
 

5

Stocks

	2024 £	2023 £
Other inventories	23,000	23,000

6

Debtors

Current	2024 £	2023 £
Trade debtors	3,864	1,763
Prepayments	7,073	5,176
Other debtors	12,260	13,398
	23,197	20,337

Alessandro Di Leo Pasticceria Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2024

7

Creditors

Creditors: amounts falling due within one year

	Note	2024 £	2023 £
Due within one year
Loans and borrowings	8	19,598	19,297
Trade creditors		29,965	12,085
Taxation and social security		417	9,732
Accruals and deferred income		25,642	23,796
Other creditors		43,062	124,429
		118,684	189,339

Creditors: amounts falling due after more than one year

	Note	2024 £	2023 £
Due after one year
Loans and borrowings	8	729	4,921

8	Loans and borrowings

Non-current loans and borrowings

	2024 £	2023 £
Hire purchase contracts	729	4,921

Current loans and borrowings

	2024 £	2023 £
Hire purchase contracts	4,191	3,890
Other borrowings	15,407	15,407
	19,598	19,297