1 October 2024 false No description of principal activity Taxfiler 2024.6 SC535040business:PrivateLimitedCompanyLtd2024-10-012025-09-30 SC5350402024-09-30 SC5350402024-10-012025-09-30 SC535040business:AuditExempt-NoAccountantsReport2024-10-012025-09-30 SC535040business:FilletedAccounts2024-10-012025-09-30 SC5350402025-09-30 SC535040business:Director12024-10-012025-09-30 SC535040business:Director22024-10-012025-09-30 SC535040business:RegisteredOffice2024-10-012025-09-30 SC5350402024-09-30 SC535040core:WithinOneYear2025-09-30 SC535040core:WithinOneYear2024-09-30 SC535040core:AfterOneYear2025-09-30 SC535040core:AfterOneYear2024-09-30 SC535040core:ShareCapitalcore:PreviouslyStatedAmount2025-09-30 SC535040core:ShareCapitalcore:PreviouslyStatedAmount2024-09-30 SC535040core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2025-09-30 SC535040core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2024-09-30 SC535040core:PreviouslyStatedAmount2025-09-30 SC535040core:PreviouslyStatedAmount2024-09-30 SC535040business:SmallEntities2024-10-012025-09-30 SC535040countries:Scotland2024-10-012025-09-30 SC535040core:PlantMachinery2024-10-012025-09-30 SC535040core:FurnitureFittings2024-10-012025-09-30 SC535040core:LandBuildings2024-09-30 SC535040core:PlantMachinery2024-09-30 SC535040core:FurnitureFittings2024-09-30 SC535040core:LandBuildings2024-10-012025-09-30 SC535040core:LandBuildings2025-09-30 SC535040core:PlantMachinery2025-09-30 SC535040core:FurnitureFittings2025-09-30 SC535040business:OrdinaryShareClass12024-10-012025-09-30 SC535040business:OrdinaryShareClass12023-10-012024-09-30 SC5350402023-10-012024-09-30 iso4217:GBP xbrli:shares xbrli:pure
Company Registration No. SC535040 (Scotland)
SAPORI D'ITALIA GLASGOW LTD Unaudited accounts for the year ended 30 September 2025
SAPORI D'ITALIA GLASGOW LTD Unaudited accounts Contents
Page
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SAPORI D'ITALIA GLASGOW LTD Company Information for the year ended 30 September 2025
Directors
Simona Iannarelli Bruno Imbriglia
Company Number
SC535040 (Scotland)
Registered Office
1102 Cathcart Road Glasgow Lanarkshire G42 9EG Scotland
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SAPORI D'ITALIA GLASGOW LTD Statement of financial position as at 30 September 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Tangible assets
371,472 
237,519 
Current assets
Cash at bank and in hand
3,858 
403 
Creditors: amounts falling due within one year
(15,918)
(28,898)
Net current liabilities
(12,060)
(28,495)
Total assets less current liabilities
359,412 
209,024 
Creditors: amounts falling due after more than one year
(272,200)
(121,948)
Net assets
87,212 
87,076 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
87,112 
86,976 
Shareholders' funds
87,212 
87,076 
For the year ending 30 September 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 6 May 2026 and were signed on its behalf by
Simona Iannarelli Director Company Registration No. SC535040
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SAPORI D'ITALIA GLASGOW LTD Notes to the Accounts for the year ended 30 September 2025
1
Statutory information
SAPORI D'ITALIA GLASGOW LTD is a private company, limited by shares, registered in Scotland, registration number SC535040. The registered office is 1102, Cathcart Road, Glasgow, Lanarkshire, G42 9EG, Scotland.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
5 years
Fixtures & fittings
5 years
4
Tangible fixed assets
Land & buildings 
Plant & machinery 
Fixtures & fittings 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 1 October 2024
256,533 
22,947 
20,230 
299,710 
Additions
136,759 
- 
- 
136,759 
At 30 September 2025
393,292 
22,947 
20,230 
436,469 
Depreciation
At 1 October 2024
32,872 
15,472 
13,847 
62,191 
Charge for the year
- 
6,612 
(3,806)
2,806 
At 30 September 2025
32,872 
22,084 
10,041 
64,997 
Net book value
At 30 September 2025
360,420 
863 
10,189 
371,472 
At 30 September 2024
223,661 
7,475 
6,383 
237,519 
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SAPORI D'ITALIA GLASGOW LTD Notes to the Accounts for the year ended 30 September 2025
5
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
Bank loans and overdrafts
10,620 
4,269 
Trade creditors
3,716 
- 
Taxes and social security
1,582 
488 
Loans from directors
- 
24,141 
15,918 
28,898 
6
Creditors: amounts falling due after more than one year
2025 
2024 
£ 
£ 
Bank loans
125,439 
- 
Loans from directors
146,761 
121,948 
272,200 
121,948 
7
Share capital
2025 
2024 
£ 
£ 
Allotted, called up and fully paid:
100 Ordinary shares of £1 each
100 
100 
8
Average number of employees
During the year the average number of employees was 1 (2024: 1).
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