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Registered Number: SC532218
Scotland

 

 

 

REAL ITALIAN FLAVOUR LTD



Abridged Accounts
 


Period of accounts

Start date: 01 May 2025

End date: 30 April 2026
Accountant’s report
You consider that the company is exempt from an audit for the year ended 30 April 2026 . You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year.
In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us.
We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts.
TP ACCOUNTANCY SERVICES LTD.
30 April 2026



....................................................
TP ACCOUNTANCY SERVICES LTD.
36 Lochinver Crescent
Foxbar
Paisley
Renfrewshire
PA2 9HA
30 May 2026
1
 
 
Notes
 
2026
£
  2025
£
Current assets      
Debtors 942   
Cash at bank and in hand 1,432    3,402 
2,374    3,402 
Creditors: amount falling due within one year (392)   (455)
Net current assets 1,982    2,947 
 
Total assets less current liabilities 1,982    2,947 
Net assets 1,982    2,947 
 

Capital and reserves
     
Profit and loss account 1,982    2,947 
Shareholders' funds 1,982    2,947 
 


For the year ended 30 April 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These 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 to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).
The financial statements were approved by the director on 30 May 2026 and were signed by:


-------------------------------
Andrea Fisichella
Director
2
General Information
REAL ITALIAN FLAVOUR LTD is a private company, limited by shares, registered in Scotland, registration number SC532218, registration address 48 Divernia Way, Barrhead, East Renfrewshire, G78 2JP.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
Statement of compliance
These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
Basis of preparation
The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.
The financial statements are prepared in sterling which is the functional currency of the company.
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Taxation
Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted
Dividends
Proposed dividends are only included as liabilities in the statement of financial position when their payment has been approved by the shareholders prior to the statement of financial position date.
2.

Average number of employees

Average number of employees during the year was 1 (2025 : 1).
3