Registration number: 15236106

Cesare Attolini London Limited

Contents

Balance Sheet	1
Notes to the Financial Statements	2 to 7

Cesare Attolini London Limited

(Registration number: 15236106)
Balance Sheet as at 31 December 2025

	Note	2025 £	(As restated) 2024 £
Fixed assets
Tangible assets	4	905,076	974,013
Current assets
Stocks	5	654,569	433,010
Debtors	6	649,480	796,329
Cash at bank and in hand		510,079	309,813
		1,814,128	1,539,152
Creditors: Amounts falling due within one year	7	(1,961,519)	(2,889,004)
Net current liabilities		(147,391)	(1,349,852)
Total assets less current liabilities		757,685	(375,839)
Creditors: Amounts falling due after more than one year	7	(754,717)	-
Provisions for liabilities		(14,014)	-
Net liabilities		(11,046)	(375,839)
Capital and reserves
Called up share capital		1,000	1,000
Retained earnings		(12,046)	(376,839)
Shareholders' deficit		(11,046)	(375,839)

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 20 April 2026 and signed on its behalf by:
 

......................................... M Casarini Director

Cesare Attolini London Limited

Notes to the Financial Statements for the Year Ended 31 December 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:
3rd Floor Suite
207 Regent Street
London
W1B 3HH
England

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.

Cesare Attolini London Limited

Notes to the Financial Statements for the Year Ended 31 December 2025

Going concern

The directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future based upon current and forecasted future trading results and the support of the group. Thus the directors continue to adopt the going concern basis of accounting in preparing the financial statements.

Audit report

The Independent Auditor's Report was unqualified. The name of the Senior Statutory Auditor who signed the audit report on 20 April 2026 was Dean Blunden BFP FCA, who signed for and on behalf of UHY Ross Brooke.

Prior period adjustment

A prior period adjustment has been made to recategorise £303,020 previously stated as intangible fixed assets as prepayments, which better reflects the nature of the amount in question. Consequently, prior period amortisation of £33,703 has been recategorised to rent costs.

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.

Foreign currency transactions and balances

Transactions in foreign currencies are initially recorded at the functional currency rate prevailing at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are retranslated into the respective functional currency of the entity at the rates prevailing on the reporting period date. Non-monetary items carried at fair value that are denominated in foreign currencies are retranslated at the rate on the date when the fair value is re-measured.

Non-monetary items measured in terms of historical cost in a foreign currency are not retranslated.

Tax

The tax expense for the period comprises deferred tax.

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.

Unrelieved tax losses and other deferred tax assets are recognised when it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference.

Page 3

Cesare Attolini London Limited

Notes to the Financial Statements for the Year Ended 31 December 2025

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.

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
Plant and machinery	20%-33% straight line
Leasehold improvements	20% straight line

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.

Debtors

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

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers.

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.

Cesare Attolini London Limited

Notes to the Financial Statements for the Year Ended 31 December 2025

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 4 (2024 - 1).

4	Tangible assets

	Land and buildings £	Fixtures and fittings £	Total £
Cost or valuation
At 1 January 2025	493,288	519,107	1,012,395
Additions	26,390	71,840	98,230
At 31 December 2025	519,678	590,947	1,110,625
Depreciation
At 1 January 2025	12,332	26,050	38,382
Charge for the year	50,678	116,489	167,167
At 31 December 2025	63,010	142,539	205,549
Carrying amount
At 31 December 2025	456,668	448,408	905,076
At 31 December 2024	480,956	493,057	974,013

Included within the net book value of land and buildings above is £456,668 (2024 - £480,956) in respect of long leasehold land and buildings.
 

Cesare Attolini London Limited

Notes to the Financial Statements for the Year Ended 31 December 2025

5

Stocks

	2025 £	2024 £
Other inventories	654,569	433,010

6

Debtors

Current	2025 £	(As restated) 2024 £
Prepayments	394,460	418,969
Other debtors	255,020	377,360
	649,480	796,329

7

Creditors

Creditors: amounts falling due within one year

	Note	2025 £	2024 £
Due within one year
Trade creditors		10,553	51,454
Amounts owed to related parties		1,447,474	2,566,728
Taxation and social security		114,076	-
Other creditors		389,416	270,822
		1,961,519	2,889,004