Acorah Software Products - Accounts Production 19.3.550 false true 31 October 2024 1 November 2023 false 1 November 2024 31 October 2025 31 October 2025 SC746870 Mariano Strazzullo Marcello Montahar Michele Costa iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC746870 2024-10-31 SC746870 2025-10-31 SC746870 2024-11-01 2025-10-31 SC746870 frs-core:CurrentFinancialInstruments 2025-10-31 SC746870 frs-core:FurnitureFittings 2025-10-31 SC746870 frs-core:FurnitureFittings 2024-11-01 2025-10-31 SC746870 frs-core:FurnitureFittings 2024-10-31 SC746870 frs-core:ShareCapital 2025-10-31 SC746870 frs-core:RetainedEarningsAccumulatedLosses 2025-10-31 SC746870 frs-bus:PrivateLimitedCompanyLtd 2024-11-01 2025-10-31 SC746870 frs-bus:FilletedAccounts 2024-11-01 2025-10-31 SC746870 frs-bus:SmallEntities 2024-11-01 2025-10-31 SC746870 frs-bus:AuditExempt-NoAccountantsReport 2024-11-01 2025-10-31 SC746870 frs-bus:SmallCompaniesRegimeForAccounts 2024-11-01 2025-10-31 SC746870 frs-bus:Director1 2024-11-01 2025-10-31 SC746870 frs-bus:Director2 2024-11-01 2025-10-31 SC746870 frs-bus:Director3 2024-11-01 2025-10-31 SC746870 frs-countries:Scotland 2024-11-01 2025-10-31 SC746870 2023-10-31 SC746870 2024-10-31 SC746870 2023-11-01 2024-10-31 SC746870 frs-core:CurrentFinancialInstruments 2024-10-31 SC746870 frs-core:ShareCapital 2024-10-31 SC746870 frs-core:RetainedEarningsAccumulatedLosses 2024-10-31
Registered number: SC746870
Santa Lucia Deli Ltd
Unaudited Financial Statements
For The Year Ended 31 October 2025
14 Newton Place
Glasgow
G3 7PY
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: SC746870
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 31,860 27,233
31,860 27,233
CURRENT ASSETS
Stocks 5 4,575 5,825
Debtors 6 1,496 986
Cash at bank and in hand 12,866 19,360
18,937 26,171
Creditors: Amounts Falling Due Within One Year 7 (110,868 ) (106,535 )
NET CURRENT ASSETS (LIABILITIES) (91,931 ) (80,364 )
TOTAL ASSETS LESS CURRENT LIABILITIES (60,071 ) (53,131 )
NET LIABILITIES (60,071 ) (53,131 )
CAPITAL AND RESERVES
Called up share capital 8 100 100
Profit and Loss Account (60,171 ) (53,231 )
SHAREHOLDERS' FUNDS (60,071) (53,131)
Page 1
Page 2
For the year ending 31 October 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
Marcello Montahar
Director
29th May 2026
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Santa Lucia Deli Ltd is a private company, limited by shares, incorporated in Scotland, registered number SC746870 . The registered office is 14 Newton Place, Gallone And Co, Glasgow, G3 7PY.
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.
2.3. 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:
Fixtures & Fittings 25% Remaining Balance
2.4. 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 6 (2024: 7)
6 7
4. Tangible Assets
Fixtures & Fittings
£
Cost
As at 1 November 2024 48,415
Additions 15,247
As at 31 October 2025 63,662
Depreciation
As at 1 November 2024 21,182
Provided during the period 10,620
As at 31 October 2025 31,802
Net Book Value
As at 31 October 2025 31,860
As at 1 November 2024 27,233
5. Stocks
2025 2024
£ £
Stock 4,575 5,825
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Page 4
6. Debtors
2025 2024
£ £
Due within one year
Trade debtors 1,296 986
Other debtors 200 -
1,496 986
7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 36,467 45,923
Other taxes and social security 2,794 8,024
VAT 1,018 5,927
Pensions payable 293 -
Directors' loan accounts 4,646 4,646
Amounts owed to associates - Santa Lucia Glasgow 56,269 32,634
Amounts owed to associates - Santa Lucia Pasta 9,381 9,381
110,868 106,535
8. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 100 100
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