BOCCACCIO LTD


Director	ODETTO, Edoardo Guglielmo Ernesto


Registered Address	62 St. Martin's Lane
	London
	WC2N 4JS


Registered Number	14057160 (England and Wales)

Balance Sheet as at
30 April 2026

	Notes	2026		2025
		£	£	£	£
Fixed assets
Investment property	3		822,498		822,498
			822,498		822,498
Current assets
Debtors		764		556
Cash at bank and on hand		1,978		5,688
		2,742		6,244
Creditors amounts falling due within one year	4	(1,560)		(1,560)
Net current assets (liabilities)			1,182		4,684
Total assets less current liabilities			823,680		827,182
Creditors amounts falling due after one year	5		(832,335)		(833,463)
Net assets			(8,655)		(6,281)
Capital and reserves
Called up share capital			1,000		1,000
Profit and loss account			(9,655)		(7,281)
Shareholders' funds			(8,655)		(6,281)

The company was entitled to exemption from audit for this reporting period 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 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 in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Director on 22 June 2026, and are signed on its behalf by:

ODETTO, Edoardo Guglielmo Ernesto
Director
Registered Company No. 14057160

BOCCACCIO LTD

Notes to the Financial Statements
for the year ended 30 April 2026

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

	Revenue from sale of goods
	Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.

Revenue from sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

Foreign currency translation

Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

	Tangible fixed assets and depreciation
	Tangible fixed assets represent includes an investment property stated at cost or valuation. No depreciation is provided on investment property where the lease term is in excess of 21 years.

	Investment property
	The investment property is accounted for under FRS 102, Section 16 Investment Property. Investment property is remeasured to fair value at each balance sheet date with fair value gains and losses being reported in profit or loss. Investment properties are valued using RICS open market valuation on a freehold basis.

2.	Average number of employees


		2026		2025
	Average number of employees during the year	0		1

3.	Investment property


		£
	Fair value at 01 May 25	822,498
	At 30 April 26	822,498

4.	Creditors: amounts due within one year

	2026	2025
	£	£
Accrued liabilities and deferred income	1,560	1,560
Total	1,560	1,560


	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

5.	Creditors: amounts due after one year

	2026	2025
	£	£
Other creditors	832,335	833,463
Total	832,335	833,463