REGISTERED NUMBER: 09180180 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2025

FOR

ADRIANO LONDON LIMITED

TRADING AS

GIOVANNI RESTAURANT

Page

Company Information

1

Report of the Accountants

2

Balance Sheet

3

Notes to the Financial Statements

5

DIRECTOR:

A Gramshi

REGISTERED OFFICE:

6-8 Yeomans Row

Chelsea

London

SW3 2AH

REGISTERED NUMBER:

09180180 (England and Wales)

ACCOUNTANTS:

Accountancy Online Limited

6 Elsley Road

Tilehurst

Reading

RG31 6RN

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 Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

As described on the Balance Sheet you are responsible for the preparation of the financial statements for the year ended 30 September 2025 set out on pages four to eleven and you consider that the Company is exempt from an audit.

In accordance with your instructions, we have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and information and explanations supplied to us.

Accountancy Online Limited

6 Elsley Road

Tilehurst

Reading

RG31 6RN

11 May 2026

FIXED ASSETS

Tangible assets

4

68,538

71,689

Investments

5

100

100

68,638

71,789

CURRENT ASSETS

Stocks

30,250

30,448

Debtors

6

1,347,591

1,759,240

Cash at bank and in hand

422,687

13,856

1,800,528

1,803,544

CREDITORS

Amounts falling due within one year

7

(677,130

)

(733,999

)

NET CURRENT ASSETS

1,123,398

1,069,545

TOTAL ASSETS LESS CURRENT LIABILITIES

1,192,036

1,141,334

CREDITORS

Amounts falling due after more than one year

8

-

(6,246

)

PROVISIONS FOR LIABILITIES

9

(3,523

)

(3,344

)

NET ASSETS

1,188,513

1,131,744

CAPITAL AND RESERVES

Called up share capital

10

1

1

Retained earnings

11

1,188,512

1,131,743

SHAREHOLDERS' FUNDS

1,188,513

1,131,744

The Company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2025.

The members have not required the Company to obtain an audit of its financial statements for the year ended 30 September 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

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

The financial statements were approved by the director and authorised for issue on 11 May 2026 and were signed by:

A Gramshi - Director

1.	STATUTORY INFORMATION

Adriano London Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	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.

Preparation of consolidated financial statements

The company is part of a small group. The company has taken advantage of the exemption provided by Section 398 of the Companies Act 2006 and has not prepared group accounts.

Turnover

Turnover 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.

Long leasehold

-

Straight line over 20 years

Improvements to property

-

in accordance with the property

Plant and machinery

-

25% on reducing balance

Fixtures and fittings

-

25% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

50% on reducing balance

Stocks

Stocks 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 Income Statement, 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 balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet 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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 24 (2024 - 21 ) .

4.	TANGIBLE FIXED ASSETS

Improvements

Long

to

Plant and

leasehold

property

machinery

£

£

£

COST

At 1 October 2024

9,901

26,813

40,289

Additions

-

-

12,389

At 30 September 2025

9,901

26,813

52,678

DEPRECIATION

At 1 October 2024

1,774

12,576

32,509

Charge for year

495

1,798

3,960

At 30 September 2025

2,269

14,374

36,469

NET BOOK VALUE

At 30 September 2025

7,632

12,439

16,209

At 30 September 2024

8,127

14,237

7,780

Fixtures

and

Motor

Computer

fittings

vehicles

equipment

Totals

£

£

£

£

COST

At 1 October 2024

9,179

62,500

12,316

160,998

Additions

1,199

-

-

13,588

At 30 September 2025

10,378

62,500

12,316

174,586

DEPRECIATION

At 1 October 2024

7,786

27,344

7,320

89,309

Charge for year

448

8,789

1,249

16,739

At 30 September 2025

8,234

36,133

8,569

106,048

NET BOOK VALUE

At 30 September 2025

2,144

26,367

3,747

68,538

At 30 September 2024

1,393

35,156

4,996

71,689

5.	FIXED ASSET INVESTMENTS

Unlisted

investments

£

COST

At 1 October 2024

and 30 September 2025

100

NET BOOK VALUE

At 30 September 2025

100

At 30 September 2024

100

The Company's investments at the Balance Sheet date in the share capital of companies include the following:

Amelia London Limited

Registered office: 6-8 Yeomans Row, Chelsea, London, SW3 2AH

Nature of business: Restaurant

%

Class of shares:

holding

Ordinary

100.00

30/9/25

30/9/24

£

£

Aggregate capital and reserves

(427,704

)

(278,368

)

Loss for the year

(149,336

)

(27,647

)

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

as restated

£

£

Amounts owed by group undertakings

446,905

377,895

Other debtors

139,700

139,700

Directors' loan accounts

734,705

1,223,164

Prepayments

26,281

18,481

1,347,591

1,759,240

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

as restated

£

£

Bank loans and overdrafts

7,473

11,220

Trade creditors

199,216

96,745

Tax

386,634

442,916

Social security and other taxes

8,130

8,128

VAT

55,956

154,292

Other creditors

15,470

10,128

Accruals and deferred income

4,251

10,570

677,130

733,999

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

as restated

£

£

Bank loans - 1-2 years

-

6,246

9.	PROVISIONS FOR LIABILITIES

2025

2024

as restated

£

£

Deferred tax

3,523

3,344

Deferred

tax

£

Balance at 1 October 2024

3,344

Charge to Income Statement during year

179

Balance at 30 September 2025

3,523

10.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

as restated

£

£

1

Ordinary

£1

1

1

11.

RESERVES

Retained

earnings

£

At 1 October 2024

1,390,910

Prior year adjustment

(259,167

)

1,131,743

Profit for the year

68,829

Dividends

(12,060

)

At 30 September 2025

1,188,512

12.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

At the year end A Gramshi owed the company £734,705 (2024: £1,223,164). This loan is interest free and without repayment terms.

13.	RELATED PARTY DISCLOSURES

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

During the year, total dividends of £12,060 (2024 - £12,050) were paid to the directors .

14.	ULTIMATE CONTROLLING PARTY

The controlling party is A Gramshi.

The ultimate controlling party is A Gramshi.