REGISTERED NUMBER: 12430603 (England and Wales)

Nonna Selena Limited

Trading as

Nonna Selena Pizzeria

Abridged Unaudited Financial Statements

for the Year Ended 31 March 2025

Page

Company Information

1

Chartered Accountants' Report

2

Statement of Financial Position

3

Notes to the Financial Statements

5

DIRECTOR:

Mrs S Acar

REGISTERED OFFICE:

18 Woburn Place

Bloomsbury

London

WC1H 0LN

REGISTERED NUMBER:

12430603 (England and Wales)

ACCOUNTANTS:

Alton & Co

Chartered Accountants

239-241 Kennington Lane

London

SE11 5QU

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Statement of Financial Position. Readers are cautioned that the Abridged Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Nonna Selena Limited for the year ended 31 March 2025 which comprise the Abridged Statement of Income and Retained Earnings, Statement of Financial Position and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the director of Nonna Selena Limited in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Nonna Selena Limited and state those matters that we have agreed to state to the director of Nonna Selena Limited in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Nonna Selena Limited and its director for our work or for this report.

It is your duty to ensure that Nonna Selena Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Nonna Selena Limited. You consider that Nonna Selena Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Nonna Selena Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Alton & Co

Chartered Accountants

239-241 Kennington Lane

London

SE11 5QU

31 December 2025

FIXED ASSETS

Property, plant and equipment

3

18,078

11,917

CURRENT ASSETS

Inventories

9,993

12,785

Debtors

4

344,264

431,323

Cash at bank and in hand

102,327

150,837

456,584

594,945

CREDITORS

Amounts falling due within one year

5

438,570

386,213

NET CURRENT ASSETS

18,014

208,732

TOTAL ASSETS LESS CURRENT LIABILITIES

36,092

220,649

PROVISIONS FOR LIABILITIES

6

3,653

2,004

NET ASSETS

32,439

218,645

CAPITAL AND RESERVES

Called up share capital

7

100

100

Retained earnings

8

32,339

218,545

SHAREHOLDERS' FUNDS

32,439

218,645

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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.

All the members have consented to the preparation of an abridged Statement of Income and Retained Earnings for the year ended 31 March 2025 in accordance with Section 444(2A) of the Companies Act 2006.

In accordance with Section 444 of the Companies Act 2006, the Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 31 December 2025 and were signed by:

Mrs S Acar - Director

1.	ACCOUNTING POLICIES

Basis of preparing the financial statements

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

Turnover

Revenue is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

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

Stocks

Inventories 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 Statement of Income and Retained Earnings, 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 statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

2.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 15 (2024 - 14 ) .

3.	PROPERTY, PLANT AND EQUIPMENT

Fixtures

Short

Plant and

and

leasehold

machinery

fittings

Totals

£

£

£

£

COST

At 1 April 2024

4,357

8,974

1,045

14,376

Additions

-

3,690

6,560

10,250

At 31 March 2025

4,357

12,664

7,605

24,626

DEPRECIATION

At 1 April 2024

455

1,795

209

2,459

Charge for year

436

2,174

1,479

4,089

At 31 March 2025

891

3,969

1,688

6,548

NET BOOK VALUE

At 31 March 2025

3,466

8,695

5,917

18,078

At 31 March 2024

3,902

7,179

836

11,917

4.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

11,313

13,610

Other debtors

332,951

417,713

344,264

431,323

5.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

86,773

65,841

Taxation and social security

347,091

316,230

Other creditors

4,706

4,142

438,570

386,213

6.	PROVISIONS FOR LIABILITIES

2025

2024

£

£

Deferred tax

3,653

2,004

Deferred

tax

£

Balance at 1 April 2024

2,004

Provided during year

1,649

Balance at 31 March 2025

3,653

7.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

100

Ordinary

£1

100

100

8.

RESERVES

Retained

earnings

£

At 1 April 2024

218,545

Profit for the year

811,594

Dividends

(997,800

)

At 31 March 2025

32,339

9.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 March 2025 and 31 March 2024:

2025

2024

£

£

Mrs S Acar

Balance outstanding at start of year

400,000

(2,444

)

Amounts advanced

303,000

402,444

Amounts repaid

(400,000

)

-

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

303,000

400,000

The director repaid the loan to the company on 30th April 2025.