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Company Registration No. 11530257 (England and Wales)
LITTLE SARDEGNA LTD Unaudited accounts for the year ended 30 August 2025
LITTLE SARDEGNA LTD Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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LITTLE SARDEGNA LTD Company Information for the year ended 30 August 2025
Director
Mr Marcello Gusai
Company Number
11530257 (England and Wales)
Registered Office
228A HIGH STREET BROMLEY BR1 1PQ ENGLAND
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LITTLE SARDEGNA LTD Statement of financial position as at 30 August 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Tangible assets
4
10,500 
14,000 
Current assets
Inventories
1,048 
1,048 
Cash at bank and in hand
18,989 
21,920 
20,037 
22,968 
Creditors: amounts falling due within one year
5
(81,222)
(81,270)
Net current liabilities
(61,185)
(58,302)
Total assets less current liabilities
(50,685)
(44,302)
Creditors: amounts falling due after more than one year
6
(13,746)
(13,746)
Net liabilities
(64,431)
(58,048)
Capital and reserves
Called up share capital
1 
1 
Profit and loss account
(64,432)
(58,049)
Shareholders' funds
(64,431)
(58,048)
For the year ending 30 August 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 director acknowledges his 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 and authorised for issue on 29 May 2026 and were signed on its behalf by
Mr Marcello Gusai Director Company Registration No. 11530257
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LITTLE SARDEGNA LTD Notes to the Accounts for the year ended 30 August 2025
1
Statutory information
LITTLE SARDEGNA LTD is a private company, limited by shares, registered in England and Wales, registration number 11530257. The registered office is 228A HIGH STREET, BROMLEY, BR1 1PQ, ENGLAND.
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:
Land & buildings
10%
Plant & machinery
10%
Fixtures & fittings
10%
4
Tangible fixed assets
Land & buildings 
Plant & machinery 
Fixtures & fittings 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 31 August 2024
35,000 
11,500 
1,575 
48,075 
At 30 August 2025
35,000 
11,500 
1,575 
48,075 
Depreciation
At 31 August 2024
21,000 
11,500 
1,575 
34,075 
Charge for the year
3,500 
- 
- 
3,500 
At 30 August 2025
24,500 
11,500 
1,575 
37,575 
Net book value
At 30 August 2025
10,500 
- 
- 
10,500 
At 30 August 2024
14,000 
- 
- 
14,000 
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LITTLE SARDEGNA LTD Notes to the Accounts for the year ended 30 August 2025
5
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
VAT
6,450 
4,709 
Trade creditors
21,523 
25,596 
Taxes and social security
2,856 
572 
Loans from directors
50,393 
50,393 
81,222 
81,270 
6
Creditors: amounts falling due after more than one year
2025 
2024 
£ 
£ 
Bank loans
13,746 
13,746 
7
Average number of employees
During the year the average number of employees was 3 (2024: 3).
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