Registration number: 15824340

Polenghi UK Limited

Contents

Company Information	1
Balance Sheet	2
Notes to the Financial Statements	3 to 5

Polenghi UK Limited

Company Information

Directors

Alberto Bonini Anthony Edward Mckenna Marco Polenghi Filippo Scandellari

Company secretary

Laggan Secretaries Limited

Registered office

5th Floor North Side 7/10 Chandos Street Cavendish Square London W1G 9DQ

Auditors

DTL Auditors Ltd 5th Floor, North Side 7-10 Chandos Street London W1G 9DQ

Polenghi UK Limited

(Registration number: 15824340)
Balance Sheet as at 31 December 2025

	Note	2025 £
Current assets
Debtors	4	125,742
Cash at bank and in hand		2,940
		128,682
Creditors: Amounts falling due within one year	5	(208,271)
Net liabilities		(79,589)
Capital and reserves
Called up share capital	6	10,176
Retained earnings		(89,765)
Shareholders' deficit		(79,589)

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 18 June 2026 and signed on its behalf by:
 

......................................... Marco Polenghi Director

Polenghi UK Limited

Notes to the Financial Statements for the Period from 8 July 2024 to 31 December 2025

1	General information

The company is a private company limited by share capital, incorporated in England.

The address of its registered office is:
5th Floor North Side
7/10 Chandos Street
Cavendish Square
London
W1G 9DQ

These financial statements were authorised for issue by the Board on 18 June 2026.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Audit report

The Independent Auditor's Report was unqualified.

The name of the Senior Statutory Auditor who signed the audit report on 22 June 2026 was John Tilitman ACA, who signed for and on behalf of DTL Auditors Ltd.

.........................................

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Polenghi UK Limited

Notes to the Financial Statements for the Period from 8 July 2024 to 31 December 2025

Foreign currency transactions and balances

Transactions in foreign currencies are initially recorded at the functional currency rate prevailing at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are retranslated into the respective functional currency of the entity at the rates prevailing on the reporting period date. Non-monetary items carried at fair value that are denominated in foreign currencies are retranslated at the rate on the date when the fair value is re-measured.

Non-monetary items measured in terms of historical cost in a foreign currency are not retranslated.

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

3	Staff numbers

The average number of persons employed by the company (including directors) during the period, was 4.

4

Debtors

Current	2025 £
Trade debtors	104,872
Other debtors	20,870
	125,742

Polenghi UK Limited

Notes to the Financial Statements for the Period from 8 July 2024 to 31 December 2025

5

Creditors

Creditors: amounts falling due within one year

	Note	2025 £
Due within one year
Trade creditors		2,647
Amounts owed to group undertakings and undertakings in which the company has a participating interest		187,152
Taxation and social security		12,438
Accruals and deferred income		6,034
		208,271

6	Share capital

Allotted, called up and fully paid shares

	2025
	No.	£
Share capital of £1 each	10,176	10,176

7	Parent and ultimate parent undertaking

The company's immediate parent is Polenghi Food S.r.l., incorporated in Italy.