Acorah Software Products - Accounts Production 19.2.350 false true 31 March 2024 1 April 2023 false 1 April 2024 31 March 2025 31 March 2025 06137836 Mr Francesco Vanoli Mr Giuseppe Pollara Mr Giuseppe Pollara iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 06137836 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2025-03-31 06137836 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2025-03-31 06137836 2024-03-31 06137836 2025-03-31 06137836 2024-04-01 2025-03-31 06137836 frs-core:CurrentFinancialInstruments 2025-03-31 06137836 frs-core:Non-currentFinancialInstruments 2025-03-31 06137836 frs-core:ComputerEquipment 2025-03-31 06137836 frs-core:ComputerEquipment 2024-04-01 2025-03-31 06137836 frs-core:ComputerEquipment 2024-03-31 06137836 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2024-04-01 2025-03-31 06137836 frs-core:FurnitureFittings 2025-03-31 06137836 frs-core:FurnitureFittings 2024-04-01 2025-03-31 06137836 frs-core:FurnitureFittings 2024-03-31 06137836 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2025-03-31 06137836 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-04-01 2025-03-31 06137836 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-03-31 06137836 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-04-01 2025-03-31 06137836 frs-core:MotorVehicles 2024-04-01 2025-03-31 06137836 frs-core:OtherResidualIntangibleAssets 2025-03-31 06137836 frs-core:OtherResidualIntangibleAssets 2024-03-31 06137836 frs-core:PlantMachinery 2025-03-31 06137836 frs-core:PlantMachinery 2024-04-01 2025-03-31 06137836 frs-core:PlantMachinery 2024-03-31 06137836 frs-core:CapitalRedemptionReserve 2025-03-31 06137836 frs-core:ShareCapital 2025-03-31 06137836 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31 06137836 frs-bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 06137836 frs-bus:FilletedAccounts 2024-04-01 2025-03-31 06137836 frs-bus:SmallEntities 2024-04-01 2025-03-31 06137836 frs-bus:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 06137836 frs-bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 06137836 frs-core:CostValuation 2024-03-31 06137836 frs-core:CostValuation 2025-03-31 06137836 frs-core:ProvisionsForImpairmentInvestments 2024-03-31 06137836 frs-core:ProvisionsForImpairmentInvestments 2025-03-31 06137836 frs-bus:Director1 2024-04-01 2025-03-31 06137836 frs-bus:Director2 2024-04-01 2025-03-31 06137836 frs-bus:CompanySecretary1 2024-04-01 2025-03-31 06137836 frs-core:CurrentFinancialInstruments 1 2025-03-31 06137836 frs-core:CurrentFinancialInstruments 2 2025-03-31 06137836 frs-core:CurrentFinancialInstruments 3 2025-03-31 06137836 frs-core:CurrentFinancialInstruments 4 2025-03-31 06137836 frs-countries:EnglandWales 2024-04-01 2025-03-31 06137836 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2024-03-31 06137836 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2024-03-31 06137836 2023-03-31 06137836 2024-03-31 06137836 2023-04-01 2024-03-31 06137836 frs-core:CurrentFinancialInstruments 2024-03-31 06137836 frs-core:Non-currentFinancialInstruments 2024-03-31 06137836 frs-core:CapitalRedemptionReserve 2024-03-31 06137836 frs-core:ShareCapital 2024-03-31 06137836 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31 06137836 frs-core:CurrentFinancialInstruments 1 2024-03-31 06137836 frs-core:CurrentFinancialInstruments 2 2024-03-31 06137836 frs-core:CurrentFinancialInstruments 3 2024-03-31 06137836 frs-core:CurrentFinancialInstruments 4 2024-03-31
Registered number: 06137836
La Piccola Dely Limited
Unaudited Financial Statements
For The Year Ended 31 March 2025
BBK Partnership
Chartered Accountants & Statutory Auditors
1 Beauchamp Court
10 Victors Way
Barnet
Hertfordshire
EN5 5TZ
La Piccola Dely Limited
Contents
Contents

| Page
--- | ---
Company Information | 1
Balance Sheet | 2—3
Notes to the Financial Statements | 4—8

Page 1
La Piccola Dely Limited
Company Information
For The Year Ended 31 March 2025
Company Information

Directors | Mr Francesco Vanoli
| Mr Giuseppe Pollara
Secretary | Mr Giuseppe Pollara
Company Number | 06137836
Registered Office | Unit 8
| Globe Business Park First Av
| Marlow
| England
| SL7 1YA
Business | Unit 8
| Globe Business Park First Av
| Marlow
| England
| SL7 1YA
Accountants | BBK Partnership
| Chartered Accountants & Statutory Auditors
| 1 Beauchamp Court
| 10 Victors Way
| Barnet
| Hertfordshire
| EN5 5TZ

Page 1
Page 2
La Piccola Dely Limited
Balance Sheet
As At 31 March 2025
Balance Sheet
Registered number: 06137836

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Intangible Assets | 4 |  | 2,190 |  | 2,190
Tangible Assets | 5 |  | 285,135 |  | 132,178
Investments | 6 |  | 2 |  | 2
|  |  | 287,327 |  | 134,370
CURRENT ASSETS
Stocks | 7 | 27,727 |  | 39,190 |
Debtors | 8 | 158,736 |  | 268,296 |
Cash at bank and in hand |  | 49,252 |  | 36,016 |
|  | 235,715 |  | 343,502 |
Creditors: Amounts Falling Due Within One Year | 9 | (760,920 ) |  | (437,806 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (525,205 ) |  | (94,304 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | (237,878 ) |  | 40,066
Creditors: Amounts Falling Due After More Than One Year | 10 |  | (177,590 ) |  | (117,311 )
NET LIABILITIES |  |  | (415,468 ) |  | (77,245 )
CAPITAL AND RESERVES
Called up share capital | 12 |  | 751 |  | 751
Capital redemption reserve |  |  | 300,000 |  | 300,000
Profit and Loss Account |  |  | (716,219 ) |  | (377,996 )
SHAREHOLDERS' FUNDS |  |  | (415,468) |  | (77,245)

Page 2
Page 3
La Piccola Dely Limited
Balance Sheet (continued)
As At 31 March 2025
For the year ending 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board

Mr Francesco Vanoli Director
11/05/2026

The notes on pages 4 to 8 form part of these financial statements.
Page 3
Page 4
La Piccola Dely Limited
Notes to the Financial Statements
For The Year Ended 31 March 2025
Notes to the Financial Statements
1. General Information
La Piccola Dely Limited is a private company, limited by shares, incorporated in England & Wales, registered number 06137836 . The registered office is Unit 8, Globe Business Park First Av, Marlow, England, SL7 1YA.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes.
2.3. Intangible Fixed Assets and Amortisation - Other Intangible
Other intangible assets are .... It is amortised to the profit and loss account over its estimated economic life of .... years.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Freehold | 20% on reducing balance
Leasehold | 20% on reducing balance
Plant & Machinery | 20% on reducing balance
Motor Vehicles | 20% on reducing balance
Fixtures & Fittings | 20% on reducing balance
Computer Equipment | 20% on reducing balance

2.5. Investments
Investments in subsidiary undertakings are recognised at cost.
2.6. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.7. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
Page 4
Page 5
La Piccola Dely Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2025
2.8. Government Grant
Government grants are recognised in the profit and loss account in an appropriate manner that matches them with the expenditure towards which they are intended to contribute.
Grants for immediate financial support or to cover costs already incurred are recognised immediately in the profit and loss account. Grants towards general activities of the entity over a specific period are recognised in the profit and loss account over that period.
Grants towards fixed assets are recognised over the expected useful lives of the related assets and are treated as deferred income and released to the profit and loss account over the useful life of the asset concerned.
All grants in the profit and loss account are recognised when all conditions for receipt have been complied with.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 43 (2024: 38)
43 38
4. Intangible Assets

| Other
--- | ---
| £
Cost
As at 1 April 2024 | 2,190
As at 31 March 2025 | 2,190
Net Book Value
As at 31 March 2025 | 2,190
As at 1 April 2024 | 2,190

5. Tangible Assets

| Land & Property
--- | ---
| Leasehold | Plant & Machinery | Fixtures & Fittings | Computer Equipment | Total
| £ | £ | £ | £ | £
Cost
As at 1 April 2024 | 42,100 | 175,389 | 207,962 | 7,687 | 433,138
Additions | - | 182,820 | 47,683 | - | 230,503
As at 31 March 2025 | 42,100 | 358,209 | 255,645 | 7,687 | 663,641
Depreciation
As at 1 April 2024 | 37,188 | 100,043 | 159,410 | 4,319 | 300,960
Provided during the period | 4,912 | 48,095 | 23,408 | 1,131 | 77,546
As at 31 March 2025 | 42,100 | 148,138 | 182,818 | 5,450 | 378,506

...CONTINUED
Page 5
Page 6
La Piccola Dely Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2025

Net Book Value
As at 31 March 2025 | - | 210,071 | 72,827 | 2,237 | 285,135
As at 1 April 2024 | 4,912 | 75,346 | 48,552 | 3,368 | 132,178

6. Investments

| Other
--- | ---
| £
Cost or Valuation
As at 1 April 2024 | 2
As at 31 March 2025 | 2
Provision
As at 1 April 2024 | -
As at 31 March 2025 | -
Net Book Value
As at 31 March 2025 | 2
As at 1 April 2024 | 2

7. Stocks

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Stock | 27,727 |  | 39,190

8. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 33,568 |  | 23,539
Prepayments and accrued income | 42,231 |  | 34,338
Other debtors | 5,750 |  | 38,277
Rent deposit | 30,012 |  | 30,012
Intercompany - Supershade Ltd | 1,702 |  | -
Intercompany - La Piccola Deli Holland Park Ltd | 700 |  | -
Intercompany - La Piccola Deli Ltd | 1,050 |  | -
Intercompanies recivables | - |  | 5,080
Intercompany - GNF01 ltd | 42,050 |  | 42,050

...CONTINUED
Page 6
Page 7
La Piccola Dely Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2025

Intercompany - Trafila ltd | - |  | 95,000
Intercompany - Retail Holdings | 973 |  | -
Intercompany - Cafe tarte Ltd | 700 |  | -
| 158,736 |  | 268,296

9. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 416,141 |  | 301,959
Bank loans and overdrafts | 46,500 |  | -
Liberis Limited - Loan | 93,247 |  | -
Other taxes and social security | 31,825 |  | 19,117
VAT | 16,721 |  | 35,238
Net wages | 70,152 |  | 67,375
Loan interest payable | 152 |  | 1,532
Pension payable | 2,947 |  | 1,375
Accruals | 8,235 |  | 11,210
Directors' loan accounts | 75,000 |  | -
| 760,920 |  | 437,806

10. Creditors: Amounts Falling Due After More Than One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans | 177,590 |  | 117,311

11. Loans
An analysis of the maturity of loans is given below:

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Amounts falling due within one year or on demand:
Bank loans | 46,500 |  | -
Other loans | 93,247 |  | -
| 139,747 |  | -

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Amounts falling due between one and five years:
Bank loans | 177,590 |  | 117,311

Page 7
Page 8
La Piccola Dely Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2025
12. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 751 |  | 751

13. Reserves

| Retained earnings £ | Capital redemption reserve £ | Totals £
At 1 April 2022 | 111,137 | 300,000 | 411,137
Deficit for the year | (283,824) |  | (283,824)
At 31 March 2023 | (172,687) | 300,000 | 127,313

Page 8