Companies House iXbrl

1. Arrangements not included in Statement of Financial Position

The company has not entered into any arrangements not shown on the Statement of Financial Position.

2. Average number of employees

The average number of employees in the period was 1.

3. Directors’ benefits: advances, credit and guarantees

Federico Roffi

Included in creditors is an amount due to be paid by the company to one of its directors. The amount is an advance made to the company of £213 by Federico Roffi, a director of the company, on 01/10/2024.

During the accounting year the maximum amount repayable to Federico Roffi was £213

The following conditions are attached to amount payable to Federico Roffi:

There is no interest due to be paid on any outstanding amount
No fixed date has been set for the amount to be repaid by the company.

Opening balance 01/10/2024	Additional advance	Amount repaid	Amount written off	Amounts waived	Interest payable	Closing balance 30/09/2025
£	£	£	£	£	£	£
213	( 18,453 ) ( 18,453 )	18,453 18,453	0	0	0	213

4. Guarantees, contingencies and other financial commitments

There are no guarantees, contingencies or other commitments not included in the financial statements.

Statutory Statements

In accordance with section 414(3) of the Companies Act 2006, these accounts have been prepared in accordance with the FRS 105: The Financial Reporting Standard applicable to the Micro-entities Regime for periods commencing on or after 1 January 2016. These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

For the year ending 30/09/2025 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 Companies Act 2006 with respect to accounting records and the preparation of accounts