Acorah Software Products - Accounts Production 19.3.550 false true 31 August 2024 1 September 2023 false 1 September 2024 31 August 2025 31 August 2025 08660220 Mr A B Burzotta Mrs C E Burzotta true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 08660220 2024-08-31 08660220 2025-08-31 08660220 2024-09-01 2025-08-31 08660220 frs-core:CurrentFinancialInstruments 2025-08-31 08660220 frs-core:Non-currentFinancialInstruments 2025-08-31 08660220 frs-core:NetGoodwill 2025-08-31 08660220 frs-core:NetGoodwill 2024-09-01 2025-08-31 08660220 frs-core:NetGoodwill 2024-08-31 08660220 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2025-08-31 08660220 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-09-01 2025-08-31 08660220 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-08-31 08660220 frs-core:MotorVehicles 2025-08-31 08660220 frs-core:MotorVehicles 2024-09-01 2025-08-31 08660220 frs-core:MotorVehicles 2024-08-31 08660220 frs-core:PlantMachinery 2025-08-31 08660220 frs-core:PlantMachinery 2024-09-01 2025-08-31 08660220 frs-core:PlantMachinery 2024-08-31 08660220 frs-core:ShareCapital 2025-08-31 08660220 frs-core:RetainedEarningsAccumulatedLosses 2025-08-31 08660220 frs-bus:PrivateLimitedCompanyLtd 2024-09-01 2025-08-31 08660220 frs-bus:FilletedAccounts 2024-09-01 2025-08-31 08660220 frs-bus:SmallEntities 2024-09-01 2025-08-31 08660220 frs-bus:AuditExempt-NoAccountantsReport 2024-09-01 2025-08-31 08660220 frs-bus:SmallCompaniesRegimeForAccounts 2024-09-01 2025-08-31 08660220 1 2024-09-01 2025-08-31 08660220 frs-bus:Director1 2024-09-01 2025-08-31 08660220 frs-bus:Director2 2024-09-01 2025-08-31 08660220 frs-countries:EnglandWales 2024-09-01 2025-08-31 08660220 2023-08-31 08660220 2024-08-31 08660220 2023-09-01 2024-08-31 08660220 frs-core:CurrentFinancialInstruments 2024-08-31 08660220 frs-core:Non-currentFinancialInstruments 2024-08-31 08660220 frs-core:ShareCapital 2024-08-31 08660220 frs-core:RetainedEarningsAccumulatedLosses 2024-08-31
Registered number: 08660220
Ristorante Cucina Limited
Unaudited Financial Statements
For The Year Ended 31 August 2025
Xeinadin South Essex Limited
Cumberland House
24 - 28 Baxter Avenue
Southend on Sea
Essex
SS2 6HZ
Ristorante Cucina Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—7

Page 1
Ristorante Cucina Limited
Balance Sheet
As At 31 August 2025
Balance Sheet
Registered number: 08660220

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 5 |  | 122,810 |  | 129,757
|  |  | 122,810 |  | 129,757
CURRENT ASSETS
Stocks | 6 | 8,417 |  | 6,054 |
Debtors | 7 | 189,004 |  | 214,038 |
Cash at bank and in hand |  | 81,444 |  | 47,516 |
|  | 278,865 |  | 267,608 |
Creditors: Amounts Falling Due Within One Year | 8 | (201,234 ) |  | (193,042 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 77,631 |  | 74,566
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 200,441 |  | 204,323
Creditors: Amounts Falling Due After More Than One Year | 9 |  | (57,247 ) |  | (83,580 )
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (29,929 ) |  | (23,655 )
NET ASSETS |  |  | 113,265 |  | 97,088
CAPITAL AND RESERVES
Called up share capital | 10 |  | 100 |  | 100
Profit and Loss Account |  |  | 113,165 |  | 96,988
SHAREHOLDERS' FUNDS |  |  | 113,265 |  | 97,088

Page 1
Page 2
Ristorante Cucina Limited
Balance Sheet (continued)
As At 31 August 2025
For the year ending 31 August 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

Mr A B Burzotta Director
14/07/2026

The notes on pages 3 to 7 form part of these financial statements.
Page 2
Page 3
Ristorante Cucina Limited
Notes to the Financial Statements
For The Year Ended 31 August 2025
Notes to the Financial Statements
1. General Information
Ristorante Cucina Limited is a private company, limited by shares, incorporated in England & Wales, registered number 08660220 . The registered office is Cumberland House, 24-28 Baxter Avenue, Southend on Sea, Essex, SS2 6HZ.
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. 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.
2.3. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life of 10 years.
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 | Over the lease term
Plant & Machinery | 20% reducing balance
Motor Vehicles | 25% reducing balance

2.5. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.
Page 3
Page 4
Ristorante Cucina Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 August 2025
2.6. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.7. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 18 (2024: 22)
18 22
Page 4
Page 5
Ristorante Cucina Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 August 2025
4. Intangible Assets

| Goodwill
--- | ---
| £
Cost
As at 1 September 2024 | 19,999
As at 31 August 2025 | 19,999
Amortisation
As at 1 September 2024 | 19,999
As at 31 August 2025 | 19,999
Net Book Value
As at 31 August 2025 | -
As at 1 September 2024 | -

5. Tangible Assets

| Land & Property
--- | ---
| Leasehold | Plant & Machinery | Motor Vehicles | Total
| £ | £ | £ | £
Cost
As at 1 September 2024 | 3,609 | 238,583 | 84,443 | 326,635
Additions | - | 26,553 | - | 26,553
As at 31 August 2025 | 3,609 | 265,136 | 84,443 | 353,188
Depreciation
As at 1 September 2024 | 351 | 166,619 | 29,908 | 196,878
Provided during the period | 163 | 19,703 | 13,634 | 33,500
As at 31 August 2025 | 514 | 186,322 | 43,542 | 230,378
Net Book Value
As at 31 August 2025 | 3,095 | 78,814 | 40,901 | 122,810
As at 1 September 2024 | 3,258 | 71,964 | 54,535 | 129,757

6. Stocks

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Wet & dry goods | 8,417 |  | 6,054

Page 5
Page 6
Ristorante Cucina Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 August 2025
7. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Other debtors | 5,255 |  | 8,803
Amounts owed by group undertakings | 183,749 |  | 205,235
| 189,004 |  | 214,038

8. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 7,155 |  | 7,155
Trade creditors | 42,806 |  | 37,679
Bank loans and overdrafts | 19,177 |  | 21,081
Corporation tax | 65,652 |  | 27,144
Other taxes and social security | 41,689 |  | 67,331
Other creditors | 13,653 |  | 19,889
Accruals and deferred income | 7,523 |  | 12,763
Amounts owed to associates | 3,579 |  | -
| 201,234 |  | 193,042

9. Creditors: Amounts Falling Due After More Than One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 48,634 |  | 55,790
Bank loans | 8,613 |  | 27,790
| 57,247 |  | 83,580

10. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 100 |  | 100

11. Related Party Transactions
As at the balance sheet date the company owed (2024: Was owed £42,652) the sum of £3,579 to Jigger Cocktails Limited and £183,749 (2024: £201,404) from Sicca Holdings Limited, both companies are owned and controlled by A B Burzotta. All transactions during the year were undertaken at arms length.
Page 6
Page 7
Ristorante Cucina Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 August 2025
12. Ultimate Controlling Party
The company's ultimate controlling party is Sicca Holdings Limited by virtue of his ownership of 100% of the issued share capital in the company.
Page 7