Financial Statements

for the Year Ended 30 September 2025

for

Osteria Dell Angolo Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

C Pulze

Mrs L Pulze

SECRETARY:

Mrs L Pulze

REGISTERED OFFICE:

8-10 South Street

Epsom

Surrey

KT18 7PF

REGISTERED NUMBER:

06231857 (England and Wales)

ACCOUNTANTS:

Williams & Co Epsom LLP

Chartered Accountants

8-10 South Street

Epsom

Surrey

KT18 7PF

FIXED ASSETS

Tangible assets

4

74,689

104,942

CURRENT ASSETS

Stocks

15,878

17,718

Debtors

5

88,923

77,274

Cash at bank and in hand

400

30,413

105,201

125,405

CREDITORS

Amounts falling due within one year

6

241,296

211,526

NET CURRENT LIABILITIES

(136,095

)

(86,121

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(61,406

)

18,821

CREDITORS

Amounts falling due after more than one year

7

499,370

557,405

NET LIABILITIES

(560,776

)

(538,584

)

CAPITAL AND RESERVES

Called up share capital

9

2

2

Retained earnings

(560,778

)

(538,586

)

SHAREHOLDERS' FUNDS

(560,776

)

(538,584

)

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 directors acknowledge their 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 18 May 2026 and were signed on its behalf by:

C Pulze - Director

1.	STATUTORY INFORMATION

Osteria Dell Angolo 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.

Turnover

Turnover represents the sale of food and drinks within the restaurant operated by the company.

Revenues are recognised at the point of sale.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Land and buildings

-

in accordance with the property

Plant and machinery etc

-

20% on cost and in accordance with the property

Stocks

Stocks are mainly comprised of wine and other beverages used in the operation of the restaurant.

Stock also includes food which is valued in the same way.

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

The basis of valuation used is the actual cost paid to the supplier.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

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.

Going concern

The accounts have been prepared on a going concern basis.

The company has made a loss in the period to the 30th September 2025 and still has net current liabilities at that date. These losses have been funded by loans from its parent company on whom the company relies on support going forward.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 19 (2024 - 18 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST

At 1 October 2024

and 30 September 2025

27,042

686,561

713,603

DEPRECIATION

At 1 October 2024

21,634

587,027

608,661

Charge for year

1,352

28,901

30,253

At 30 September 2025

22,986

615,928

638,914

NET BOOK VALUE

At 30 September 2025

4,056

70,633

74,689

At 30 September 2024

5,408

99,534

104,942

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Other debtors

88,923

77,274

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

15,401

-

Trade creditors

120,597

126,228

Taxation and social security

26,198

25,997

Other creditors

79,100

59,301

241,296

211,526

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Other creditors

499,370

557,405

8.	LEASING AGREEMENTS

Osteria Dell Angolo Limited are commited to a rental lease at £80,000 per annum. At the balance sheet date there were 3 years left on the lease which expires in July 2028.

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

2

Ordinary shares

£1

2

2

10.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is C Pulze.