REGISTERED NUMBER: 09522539 (England and Wales)

Unaudited Financial Statements

for the Year Ended 30th April 2026

for

Parrilla Gaucha Uk Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

N Frangione

Miss L L Frangione

REGISTERED OFFICE:

6 Flamstead End Road

Cheshunt

Waltham Cross

EN8 0HH

REGISTERED NUMBER:

09522539 (England and Wales)

ACCOUNTANTS:

Apple Advisory Group Ltd

Chartered Management Accountants

12b Sun Street

Waltham Abbey

Essex

EN9 1EE

FIXED ASSETS

Tangible assets

4

10,622

13,451

CURRENT ASSETS

Stocks

57,041

51,574

Debtors

5

68,054

55,362

Cash at bank and in hand

156,317

190,088

281,412

297,024

CREDITORS

Amounts falling due within one year

6

282,563

300,921

NET CURRENT LIABILITIES

(1,151

)

(3,897

)

TOTAL ASSETS LESS CURRENT LIABILITIES

9,471

9,554

CREDITORS

Amounts falling due after more than one year

7

-

(300

)

PROVISIONS FOR LIABILITIES

(2,655

)

(3,362

)

NET ASSETS

6,816

5,892

CAPITAL AND RESERVES

Called up share capital

90

90

Retained earnings

6,726

5,802

SHAREHOLDERS' FUNDS

6,816

5,892

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30th April 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 30th April 2026 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 24th June 2026 and were signed on its behalf by:

N Frangione - Director

1.	STATUTORY INFORMATION

Parrilla Gaucha Uk 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 is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

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

Plant and machinery etc

-

33% on cost and 25% on reducing balance

Stocks

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

Taxation

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

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2025 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1st May 2025

25,676

Additions

1,315

At 30th April 2026

26,991

DEPRECIATION

At 1st May 2025

12,225

Charge for year

4,144

At 30th April 2026

16,369

NET BOOK VALUE

At 30th April 2026

10,622

At 30th April 2025

13,451

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

20,846

18,602

Other debtors

47,208

36,760

68,054

55,362

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Bank loans and overdrafts

300

3,600

Trade creditors

49,073

71,074

Taxation and social security

18,802

41,890

Other creditors

214,388

184,357

282,563

300,921

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

£

Bank loans

-

300

8.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

9.	RELATED PARTY DISCLOSURES

10.	ULTIMATE CONTROLLING PARTY

The controlling party is Mr N Frangione and Miss L L Frangione.