1 October 2024 false No description of principal activity Taxfiler 2024.6 SC360220business:PrivateLimitedCompanyLtd2024-10-012025-09-30 SC3602202024-09-30 SC3602202024-10-012025-09-30 SC360220business:AuditExemptWithAccountantsReport2024-10-012025-09-30 SC360220business:FilletedAccounts2024-10-012025-09-30 SC3602202025-09-30 SC360220business:Director12024-10-012025-09-30 SC360220business:RegisteredOffice2024-10-012025-09-30 SC3602202024-09-30 SC360220core:WithinOneYear2025-09-30 SC360220core:WithinOneYear2024-09-30 SC360220core:AfterOneYear2025-09-30 SC360220core:AfterOneYear2024-09-30 SC360220core:ShareCapitalcore:PreviouslyStatedAmount2025-09-30 SC360220core:ShareCapitalcore:PreviouslyStatedAmount2024-09-30 SC360220core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2025-09-30 SC360220core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2024-09-30 SC360220core:PreviouslyStatedAmount2025-09-30 SC360220core:PreviouslyStatedAmount2024-09-30 SC360220business:SmallEntities2024-10-012025-09-30 SC360220countries:Scotland2024-10-012025-09-30 SC360220core:PlantMachinery2024-10-012025-09-30 SC360220core:PlantMachinery2024-09-30 SC360220core:PlantMachinery2025-09-30 SC3602202023-10-012024-09-30 iso4217:GBP xbrli:pure
Company Registration No. SC360220 (Scotland)
VERRECCHIA ENTERPRISES LTD. Unaudited accounts for the year ended 30 September 2025
VERRECCHIA ENTERPRISES LTD. Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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VERRECCHIA ENTERPRISES LTD. Company Information for the year ended 30 September 2025
Director
Peter Verrecchia
Company Number
SC360220 (Scotland)
Registered Office
C/O SK & CO ACCOUNTANTS 5 ST. VINCENT PLACE GLASGOW G1 2DH UK
Accountants
SK and Co 3rd Floor, St. Georges Building 5 St. Vincent Place Glasgow G1 2DH
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VERRECCHIA ENTERPRISES LTD. Statement of financial position as at 30 September 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Tangible assets
4
9,886 
13,182 
Current assets
Inventories
8,402 
8,402 
Debtors
5
8,697 
6,551 
Cash at bank and in hand
2,136 
157 
19,235 
15,110 
Creditors: amounts falling due within one year
6
(27,356)
(18,032)
Net current liabilities
(8,121)
(2,922)
Total assets less current liabilities
1,765 
10,260 
Creditors: amounts falling due after more than one year
7
(7,071)
(11,386)
Net liabilities
(5,306)
(1,126)
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
(5,406)
(1,226)
Shareholders' funds
(5,306)
(1,126)
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 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 28 April 2026 and were signed on its behalf by
Peter Verrecchia Director Company Registration No. SC360220
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VERRECCHIA ENTERPRISES LTD. Notes to the Accounts for the year ended 30 September 2025
1
Statutory information
VERRECCHIA ENTERPRISES LTD. is a private company, limited by shares, registered in Scotland, registration number SC360220. The registered office is C/O SK & CO ACCOUNTANTS, 5 ST. VINCENT PLACE, GLASGOW, G1 2DH, UK.
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
@ 25% on reducing balance
4
Tangible fixed assets
Plant & machinery 
£ 
Cost or valuation
At cost 
At 1 October 2024
24,434 
At 30 September 2025
24,434 
Depreciation
At 1 October 2024
11,252 
Charge for the year
3,296 
At 30 September 2025
14,548 
Net book value
At 30 September 2025
9,886 
At 30 September 2024
13,182 
5
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
Trade debtors
7,606 
4,317 
Other debtors
1,091 
2,234 
8,697 
6,551 
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VERRECCHIA ENTERPRISES LTD. Notes to the Accounts for the year ended 30 September 2025
6
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
Bank loans and overdrafts
457 
1,828 
VAT
- 
4,034 
Obligations under finance leases and hire purchase contracts
4,711 
4,711 
Trade creditors
2,666 
- 
Taxes and social security
13,677 
12,112 
Other creditors
2,265 
4,424 
Loans from directors
248 
(9,902)
Accruals
3,332 
825 
27,356 
18,032 
7
Creditors: amounts falling due after more than one year
2025 
2024 
£ 
£ 
Obligations under finance leases and hire purchase contracts
7,071 
11,386 
8
Average number of employees
During the year the average number of employees was 1 (2024: 1).
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