De Luca Family Food Ltd 13337313 false 2024-05-01 2025-04-30 2025-04-30 The principal activity of the company is that of food services. The company was incorporated on 15 April 2021. Digita Accounts Production Advanced 6.30.9574.0 true 13337313 2024-05-01 2025-04-30 13337313 2025-04-30 13337313 core:RetainedEarningsAccumulatedLosses 2025-04-30 13337313 core:ShareCapital 2025-04-30 13337313 core:CurrentFinancialInstruments core:WithinOneYear 2025-04-30 13337313 bus:SmallEntities 2024-05-01 2025-04-30 13337313 bus:AuditExemptWithAccountantsReport 2024-05-01 2025-04-30 13337313 bus:AbridgedAccounts 2024-05-01 2025-04-30 13337313 bus:SmallCompaniesRegimeForAccounts 2024-05-01 2025-04-30 13337313 bus:RegisteredOffice 2024-05-01 2025-04-30 13337313 bus:CompanySecretary1 2024-05-01 2025-04-30 13337313 bus:Director2 2024-05-01 2025-04-30 13337313 bus:PrivateLimitedCompanyLtd 2024-05-01 2025-04-30 13337313 core:RetainedEarningsAccumulatedLosses 2024-05-01 2025-04-30 13337313 core:ShareCapital 2024-05-01 2025-04-30 13337313 countries:EnglandWales 2024-05-01 2025-04-30 13337313 2024-04-30 13337313 core:RetainedEarningsAccumulatedLosses 2024-04-30 13337313 core:ShareCapital 2024-04-30 13337313 2023-05-01 2024-04-30 13337313 2024-04-30 13337313 core:CurrentFinancialInstruments core:WithinOneYear 2024-04-30 13337313 core:RetainedEarningsAccumulatedLosses 2023-05-01 2024-04-30 13337313 core:ShareCapital 2023-05-01 2024-04-30 13337313 2023-04-30 13337313 core:RetainedEarningsAccumulatedLosses 2023-04-30 13337313 core:ShareCapital 2023-04-30 iso4217:GBP xbrli:pure

Registration number: 13337313

De Luca Family Food Ltd
Annual Report and Unaudited Abridged Financial Statements
for the Year Ended 30 April 2025

De Luca Family Food Ltd

Contents

Company Information | 1
Director's Report | 2
Abridged Income Statement | 3
Abridged Statement of Financial Position | 4
Statement of Changes in Equity | 5
Notes to the Unaudited Abridged Financial Statements | 6 to 7

De Luca Family Food Ltd

Company Information

Director | Alessio De Luca

Company secretary | Lincoln Secretaries Limited

Registered office | 12 Bridewell Place Third Floor East London EC4V 6AP

De Luca Family Food Ltd

Director's Report for the Year Ended 30 April 2025

The report and the abridged financial statements for the year ended 30 April 2025.

Director of the company

The director who held office during the year was as follows:

Alessio De Luca

Principal activity

The principal activity of the company is that of food services.
The company was incorporated on 15 April 2021.

Small companies provision statement

This report has been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

Approved and authorised by the director on 9 January 2026

......................................... Lincoln Secretaries Limited Company secretary

De Luca Family Food Ltd

Abridged Income Statement for the Year Ended 30 April 2025

| Note | 2025 £ | 2024 £
Gross profit/(loss) |  | - | -
Administrative expenses |  | (3,558) | (1,907)
Loss before tax |  | (3,558) | (1,907)
Loss for the financial year |  | (3,558) | (1,907)

The above results were derived from continuing operations.

The company has no recognised gains or losses for the year other than the results above.

De Luca Family Food Ltd

(Registration number: 13337313)
Abridged Statement of Financial Position as at 30 April 2025

| Note | 2025 £ | 2024 £
Current assets |  |  |
Cash at bank and in hand |  | 100 | 100
Prepayments and accrued income |  | 404 | 321
Creditors: Amounts falling due within one year |  | (14,412) | (10,771)
Net liabilities |  | (13,908) | (10,350)
Capital and reserves |  |  |
Called up share capital |  | 100 | 100
Retained earnings |  | (14,008) | (10,450)
Shareholders' deficit |  | (13,908) | (10,350)

For the financial year ending 30 April 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's 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 director acknowledges 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 in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

All of the company’s members have consented to the preparation of an Abridged Income Statement and an Abridged Statement of Financial Position in accordance with Section 444(2A) of the Companies Act 2006.

Approved and authorised by the director on 9 January 2026

......................................... Alessio De Luca Director

De Luca Family Food Ltd

Statement of Changes in Equity for the Year Ended 30 April 2025

| Share capital £ | Retained earnings £ | Total £
At 1 May 2024 | 100 | (10,450) | (10,350)
Loss for the year | - | (3,558) | (3,558)
At 30 April 2025 | 100 | (14,008) | (13,908)

| Share capital £ | Retained earnings £ | Total £
At 1 May 2023 | 100 | (8,543) | (8,443)
Loss for the year | - | (1,907) | (1,907)
At 30 April 2024 | 100 | (10,450) | (10,350)

De Luca Family Food Ltd

Notes to the Unaudited Abridged Financial Statements for the Year Ended 30 April 2025

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:
12 Bridewell Place
Third Floor East
London
EC4V 6AP
United Kingdom

These financial statements were authorised for issue by the director on 9 January 2026.

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 abridged 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 abridged 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.

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.

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.

De Luca Family Food Ltd

Notes to the Unaudited Abridged Financial Statements for the Year Ended 30 April 2025

Borrowings

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 income statement 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.

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.

3 | Staff numbers

The average number of persons employed by the company (including the director) during the year, was 0 (2024 - 0).

4 | Debtors

Debtors includes £Nil (2024 - £Nil) due after more than one year.