Company Registration No. 11007868 (England and Wales)
Baccari Ltd
Unaudited accounts
for the year ended 31 October 2025
Baccari Ltd
Unaudited accounts
Contents
Baccari Ltd
Company Information
for the year ended 31 October 2025
Company Number
11007868 (England and Wales)
Registered Office
The Little Adelphi
10 John Adam Street
London
WC2N 6HA
England
Accountants
EPIC Taxation Services Limited
Audrey House
16-20 Ely Place
London
EC1N 6SN
Baccari Ltd
Statement of financial position
as at 31 October 2025
Investments
450,882
533,819
Cash at bank and in hand
182,956
44,184
Creditors: amounts falling due within one year
(246,894)
(233,016)
Net current liabilities
(15,628)
(163,327)
Total assets less current liabilities
435,254
370,492
Creditors: amounts falling due after more than one year
(23,597)
(29,789)
Net assets
411,657
340,703
Called up share capital
1
1
Profit and loss account
411,656
340,702
Shareholders' funds
411,657
340,703
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 director acknowledges his 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 31 July 2026 and were signed on its behalf by
Gianluca Baccari
Director
Company Registration No. 11007868
Baccari Ltd
Notes to the Accounts
for the year ended 31 October 2025
Baccari Ltd is a private company, limited by shares, registered in England and Wales, registration number 11007868. The registered office is The Little Adelphi, 10 John Adam Street, London, WC2N 6HA, England.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
In accordance with FRS 102 Section 1A, we report our bond investments at fair value, including unrealized gains, based on the Net Asset Value (NAV) at year-end. This valuation reflects current market conditions and ensures accurate financial reporting.
Unrealized gains or losses are recognized in the financial statements to account for market fluctuations until the bonds are sold or mature.
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. 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.
Interest income is recognised in the Statement of comprehensive income using the effective interest method.
4
Investments
Other investments
Valuation at 1 November 2024
533,819
Fair value adjustments
(82,937)
Valuation at 31 October 2025
450,882
Baccari Ltd
Notes to the Accounts
for the year ended 31 October 2025
Amounts falling due within one year
Accrued income and prepayments
38,327
14,634
6
Creditors: amounts falling due within one year
2025
2024
Bank loans and overdrafts
5,784
5,376
Trade creditors
25,024
8,491
Taxes and social security
22,583
60,227
Other creditors
11,475
10,473
Loans from directors
156,840
135,140
Deferred income
24,768
12,889
7
Creditors: amounts falling due after more than one year
2025
2024
Allotted, called up and fully paid:
1 Ordinary shares of £1 each
1
1
9
Average number of employees
During the year the average number of employees was 1 (2024: 1).