IRIS Accounts Production v26.1.10.61 05109453 Board of Directors 1.11.24 31.10.25 31.10.25 false true false false false true false iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh 05109453 2024-10-31 05109453 2025-10-31 05109453 2024-11-01 2025-10-31 05109453 2023-10-31 05109453 2023-11-01 2024-10-31 05109453 2024-10-31 05109453 ns15:EnglandWales 2024-11-01 2025-10-31 05109453 ns14:PoundSterling 2024-11-01 2025-10-31 05109453 ns10:Director1 2024-11-01 2025-10-31 05109453 ns10:PrivateLimitedCompanyLtd 2024-11-01 2025-10-31 05109453 ns10:SmallEntities 2024-11-01 2025-10-31 05109453 ns10:AuditExempt-NoAccountantsReport 2024-11-01 2025-10-31 05109453 ns10:SmallCompaniesRegimeForDirectorsReport 2024-11-01 2025-10-31 05109453 ns10:SmallCompaniesRegimeForAccounts 2024-11-01 2025-10-31 05109453 ns10:FullAccounts 2024-11-01 2025-10-31 05109453 1 2024-11-01 2025-10-31 05109453 ns10:Director2 2024-11-01 2025-10-31 05109453 ns10:RegisteredOffice 2024-11-01 2025-10-31 05109453 ns5:CurrentFinancialInstruments 2025-10-31 05109453 ns5:CurrentFinancialInstruments 2024-10-31 05109453 ns5:Non-currentFinancialInstruments 2025-10-31 05109453 ns5:Non-currentFinancialInstruments 2024-10-31 05109453 ns5:ShareCapital 2025-10-31 05109453 ns5:ShareCapital 2024-10-31 05109453 ns5:RetainedEarningsAccumulatedLosses 2025-10-31 05109453 ns5:RetainedEarningsAccumulatedLosses 2024-10-31 05109453 ns5:NetGoodwill 2024-11-01 2025-10-31 05109453 ns5:IntangibleAssetsOtherThanGoodwill 2024-11-01 2025-10-31 05109453 ns5:PlantMachinery 2024-11-01 2025-10-31 05109453 ns5:FurnitureFittings 2024-11-01 2025-10-31 05109453 ns5:ComputerEquipment 2024-11-01 2025-10-31 05109453 ns5:NetGoodwill 2024-10-31 05109453 ns5:NetGoodwill 2025-10-31 05109453 ns5:NetGoodwill 2024-10-31 05109453 ns5:PlantMachinery 2024-10-31 05109453 ns5:FurnitureFittings 2024-10-31 05109453 ns5:ComputerEquipment 2024-10-31 05109453 ns5:PlantMachinery 2025-10-31 05109453 ns5:FurnitureFittings 2025-10-31 05109453 ns5:ComputerEquipment 2025-10-31 05109453 ns5:PlantMachinery 2024-10-31 05109453 ns5:FurnitureFittings 2024-10-31 05109453 ns5:ComputerEquipment 2024-10-31 05109453 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2025-10-31 05109453 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2024-10-31 05109453 ns10:Director1 1 2024-10-31 05109453 ns10:Director1 1 2023-10-31 05109453 ns10:Director1 1 2024-11-01 2025-10-31 05109453 ns10:Director1 1 2023-11-01 2024-10-31 05109453 ns10:Director1 1 2025-10-31 05109453 ns10:Director1 1 2024-10-31

REGISTERED NUMBER: 05109453 (England and Wales)

| UNAUDITED FINANCIAL STATEMENTS |

| FOR THE YEAR ENDED 31 OCTOBER 2025 |

| FOR |

| Da Paolo Restaurant Limited |

| Da Paolo Restaurant Limited (Registered number: 05109453) |

CONTENTS OF THE FINANCIAL STATEMENTS

for the Year Ended 31 October 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 3 |

| Da Paolo Restaurant Limited |

COMPANY INFORMATION

for the Year Ended 31 October 2025

| DIRECTORS: | Mr C A Da Camara Maia

| Mrs A Gorelik

| REGISTERED OFFICE: | First Floor

| Isabella House

| 12 Union Court

| Richmond

| TW9 1AA

| REGISTERED NUMBER: | 05109453 (England and Wales)

| ACCOUNTANTS: | Cooper Dawn Jerrom Limited

| Chartered Accountants

| First Floor

| Isabella House

| 12 Union Court

| Richmond

| TW9 1AA

| Da Paolo Restaurant Limited (Registered number: 05109453) |

BALANCE SHEET

31 October 2025

| 31.10.25 |  | 31.10.24

| Notes | £ | £ |

FIXED ASSETS

Intangible assets | 4 | - |  | - |  |

Tangible assets | 5 | 13,364 |  | 16,324 |  |

13,364 |  | 16,324 |  |

CURRENT ASSETS

Stocks | 31,500 |  | 31,500 |  |

Debtors | 6 | 63,954 |  | 57,958 |  |

Cash at bank | 75,331 |  | 57,513 |  |

170,785 |  | 146,971 |  |

CREDITORS

Amounts falling due within one year | 7 | (172,990 | ) | (137,038 | ) |

NET CURRENT (LIABILITIES)/ASSETS | (2,205 | ) | 9,933 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 11,159 |  | 26,257 |  |

CREDITORS

Amounts falling due after more than one year | 8 | - |  | (11,956 | ) |

NET ASSETS | 11,159 |  | 14,301 |  |

CAPITAL AND RESERVES

Called up share capital | 100 |  | 100 |  |

Retained earnings | 11,059 |  | 14,201 |  |

SHAREHOLDERS' FUNDS | 11,159 |  | 14,301 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 October 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 2025 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 18 March 2026 and were signed on its behalf by:

Mr C A Da Camara Maia - Director

| Da Paolo Restaurant Limited (Registered number: 05109453) |

NOTES TO THE FINANCIAL STATEMENTS

for the Year Ended 31 October 2025

1. | STATUTORY INFORMATION

| Da Paolo Restaurant 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.

| Goodwill

| Goodwill, being the amount paid in connection with the acquisition of a business in 2010, is being amortised evenly over its estimated useful life of ten years.

| Intangible assets

| Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

| 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 | - | 20% on reducing balance

| Fixtures and fittings | - | 15% on reducing balance

| Computer equipment | - | 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.

| Hire purchase and leasing commitments

| Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

| Pension costs and other post-retirement benefits

| The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 12 (2024 - 16 ) .

4. | INTANGIBLE FIXED ASSETS

| Goodwill

£ |

| COST

| At 1 November 2024

| and 31 October 2025 | 176,500 |  |

| AMORTISATION

| At 1 November 2024

| and 31 October 2025 | 176,500 |  |

| NET BOOK VALUE

| At 31 October 2025 | - |  |

| At 31 October 2024 | - |  |

| Da Paolo Restaurant Limited (Registered number: 05109453) |

NOTES TO THE FINANCIAL STATEMENTS - continued

for the Year Ended 31 October 2025

5. | TANGIBLE FIXED ASSETS

| Fixtures |

| Plant and |  | and |  | Computer |

| machinery |  | fittings |  | equipment |  | Totals

£ | £ | £ | £ |

| COST

| At 1 November 2024

| and 31 October 2025 | 33,565 |  | 47,058 |  | 13,452 |  | 94,075 |  |

| DEPRECIATION

| At 1 November 2024 | 29,116 |  | 36,452 |  | 12,183 |  | 77,751 |  |

| Charge for year | 982 |  | 1,590 |  | 388 |  | 2,960 |  |

| At 31 October 2025 | 30,098 |  | 38,042 |  | 12,571 |  | 80,711 |  |

| NET BOOK VALUE

| At 31 October 2025 | 3,467 |  | 9,016 |  | 881 |  | 13,364 |  |

| At 31 October 2024 | 4,449 |  | 10,606 |  | 1,269 |  | 16,324 |  |

6. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 31.10.25 |  | 31.10.24

£ | £ |

| Trade debtors | 13,132 |  | 7,017 |  |

| Other debtors | 50,822 |  | 50,941 |  |

63,954 |  | 57,958 |  |

7. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 31.10.25 |  | 31.10.24

£ | £ |

| Bank loans and overdrafts | 25,340 |  | - |  |

| Trade creditors | 632 |  | 2,958 |  |

| Taxation and social security | 110,837 |  | 95,458 |  |

| Other creditors | 36,181 |  | 38,622 |  |

172,990 |  | 137,038 |  |

8. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

| 31.10.25 |  | 31.10.24

£ | £ |

| Other creditors | - |  | 11,956 |  |

9. | DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

| The following advances and credits to a director subsisted during the years ended 31 October 2025 and 31 October 2024:

| 31.10.25 |  | 31.10.24

£ | £ |

| Mr C A Da Camara Maia

| Balance outstanding at start of year | 40,385 |  | 40,385 |  |

| Amounts repaid | - |  | - |  |

| Amounts written off | - |  | - |  |

| Amounts waived | - |  | - |  |

| Balance outstanding at end of year | 40,385 |  | 40,385 |  |

10. | ULTIMATE CONTROLLING PARTY

| The ultimate controlling party is Mr C A Da Camara Maia.