DON NINO LONDON LIMITED

	Page
Balance Sheet	1
Notes to the Financial Statements	2—4

Registered number: 15949918

		30 September 2025
	Notes	£	£
FIXED ASSETS
Tangible Assets	4		350,524

			350,524
CURRENT ASSETS
Debtors	5	123,574
Cash at bank and in hand		44,411

		167,985
Creditors: Amounts Falling Due Within One Year	6	(682,824 )

NET CURRENT ASSETS (LIABILITIES)			(514,839 )

TOTAL ASSETS LESS CURRENT LIABILITIES			(164,315 )

NET LIABILITIES			(164,315 )

CAPITAL AND RESERVES
Called up share capital	7		1,000
Profit and Loss Account			(165,315 )

SHAREHOLDERS' FUNDS			(164,315)

For the period 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.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Ms Giulia Rebecca MERCURI

Director

04/06/2026

The notes on pages 2 to 4 form part of these financial statements.

1. General Information

DON NINO LONDON LIMITED is a private company, limited by shares, incorporated in England & Wales, registered number 15949918 . The registered office is 19 The Circle , Queen Elizabeth Street, London, SE1 2JE.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Going Concern Disclosure

The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.

2.3. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.4. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Leasehold	25% SLM
Plant & Machinery	25% SLM

2.5. Foreign Currencies

Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.

3. Average Number of Employees

Average number of employees, including directors, during the period was: 3

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DON NINO LONDON LIMITED

Notes to the Financial Statements (continued)

For the Period 11 September 2024 to 30 September 2025

4. Tangible Assets

	Land & Property
	Leasehold	Plant & Machinery	Total
	£	£	£
Cost
As at 11 September 2024	-	-	-
Additions	370,354	19,469	389,823

As at 30 September 2025	370,354	19,469	389,823

Depreciation
As at 11 September 2024	-	-	-
Provided during the period	38,379	920	39,299

As at 30 September 2025	38,379	920	39,299

Net Book Value
As at 30 September 2025	331,975	18,549	350,524

As at 11 September 2024	-	-	-

5. Debtors

	30 September 2025
	£
Due within one year
Trade debtors	161
Prepayments and accrued income	7,834
Deposit	52,950
VAT	62,629

	123,574

6. Creditors: Amounts Falling Due Within One Year

	30 September 2025
	£
Trade creditors	78,536
Other taxes and social security	385
Net wages	11,781
Pension Payable	282
Piazza Di Spagna S.r.l.	589,372
Accruals and deferred income	1,584
Directors' loan accounts	884

	682,824

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DON NINO LONDON LIMITED

Notes to the Financial Statements (continued)

For the Period 11 September 2024 to 30 September 2025

7. Share Capital

	30 September 2025
	£
Allotted, Called up and fully paid	1,000

8. Directors Advances, Credits and Guarantees

Included within creditors are the following loans to directors:

	As at 11 September 2024	Amounts advanced	Amounts repaid	Amounts written off	As at 30 September 2025
	£	£	£	£	£
Ms Giulia Rebecca MERCURI	-	884	-	-	884

The above loan is unsecured, interest free and repayable on demand.

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