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Registered Number: 10783204
England and Wales
GELATERIA ROMEO & GIULIETTA LTD
Unaudited Financial Statements
Period of accounts Start date: 01 June 2024 End date: 31 May 2025

Gelateria Romeo & Giulietta Ltd Contents Page For the year ended 31 May 2025
Company information | 1
Balance sheet | 2
Notes to the financial statements | 3

Gelateria Romeo & Giulietta Ltd Company Information For the year ended 31 May 2025
Directors | Iuliana Sumanaru Ciprian Sumanaru
Registered Number | 10783204
Registered Office | 137 Albion Road London N16 9JU
Accountants | Best Accountancy Services Ltd Harrogate Business Centre, Hammerain House Hookstone Avenue Harrogate North Yorkshire HG2 8ER
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Gelateria Romeo & Giulietta Ltd Balance Sheet As at 31 May 2025
| Notes | 2025 £ |  | 2024 £
--- | --- | --- | --- | ---
Fixed assets |  |  |
Tangible fixed assets | 3 | 61,810 |  | 64,472
|  | 61,810 |  | 64,472
Current assets |  |  |
Stocks | 4 | 8,000 |  | 8,500
Debtors | 5 | 4,796 |  | 2,125
Cash at bank and in hand |  | 34,053 |  | 27,708
|  | 46,849 |  | 38,333
Creditors: amount falling due within one year | 6 | (57,167) |  | (51,230)
Net current assets |  | (10,318) |  | (12,897)
Total assets less current liabilities |  | 51,492 |  | 51,575
Creditors: amount falling due after more than one year | 7 | (7,561) |  | (44,052)
Net assets |  | 43,931 |  | 7,523
Capital and reserves |  |  |
Called up share capital |  | 100 |  | 100
Profit and loss account |  | 43,831 |  | 7,423
Shareholders' funds |  | 43,931 |  | 7,523
For the year ended 31 May 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 accounts for the year in question 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 accounts. These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. In accordance with Section 444 of the Companies Act 2006, the profit and loss account has not been delivered to the Registrar of Companies. The financial statements were approved by the board of directors on 10 February 2026 and were signed on its behalf by:
------------------------------- Ciprian Sumanaru Director | ------------------------------- Iuliana Sumanaru Director
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Gelateria Romeo & Giulietta Ltd Notes to the Financial Statements For the year ended 31 May 2025
General Information Gelateria Romeo & Giulietta Ltd is a private company, limited by shares, registered in England and Wales, registration number 10783204, registration address 137 Albion Road, London, N16 9JU. The presentation currency is £ sterling.
1. | Accounting policies Significant accounting policies The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by Section 1A of the standard) Turnover Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts. Finance lease and hire purchase charges The finance element of the rental payment is charged to the profit and loss account on a straight line basis. Taxation Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date. Current and deferred tax assets and liabilities are not discounted Tangible fixed assets Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Motor Vehicles | 25% Reducing Balance
Fixtures and Fittings | 25% Reducing Balance
Computer Equipment | 33% Straight Line
Stocks Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.
2. | Average number of employees Average number of employees during the year was 10 (2024 : 10).
3. | Tangible fixed assets
Cost or valuation | Plant and Machinery |  | Motor Vehicles |  | Fixtures and Fittings |  | Computer Equipment |  | Improvements to property |  | Total
| £ |  | £ |  | £ |  | £ |  | £ |  | £
At 01 June 2024 | - |  | 30,086 |  | 125,195 |  | 197 |  | - |  | 155,478
Additions | 183 |  | - |  | 284 |  | 833 |  | 12,239 |  | 13,539
Disposals | - |  | - |  | - |  | - |  | - |  | -
At 31 May 2025 | 183 |  | 30,086 |  | 125,479 |  | 1,030 |  | 12,239 |  | 169,017
Depreciation
At 01 June 2024 | - |  | 16,692 |  | 74,183 |  | 131 |  | - |  | 91,006
Charge for year | - |  | 3,326 |  | 12,777 |  | 98 |  | - |  | 16,201
On disposals | - |  | - |  | - |  | - |  | - |  | -
At 31 May 2025 | - |  | 20,018 |  | 86,960 |  | 229 |  | - |  | 107,207
Net book values
Closing balance as at 31 May 2025 | 183 |  | 10,068 |  | 38,519 |  | 801 |  | 12,239 |  | 61,810
Opening balance as at 01 June 2024 | - |  | 13,394 |  | 51,012 |  | 66 |  | - |  | 64,472
4. | Stocks
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Stocks | 8,000 |  | 8,500
| 8,000 |  | 8,500
5. | Debtors: amounts falling due within one year
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Trade Debtors | 3,906 |  | 945
Other Debtors | 890 |  | 1,180
| 4,796 |  | 2,125
6. | Creditors: amount falling due within one year
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Trade Creditors | 0 |  | 0
Bank Loans & Overdrafts | 15,224 |  | 10,194
Taxation and Social Security | 25,874 |  | 21,641
Obligations under HP/Financial Leases | 250 |  | 2,853
Other Creditors | 15,819 |  | 16,542
| 57,167 |  | 51,230
7. | Creditors: amount falling due after more than one year
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Bank Loans & Overdrafts | 7,561 |  | 44,052
| 7,561 |  | 44,052
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