Tutto per Tutti Ltd - Accounts to registrar (filleted)

REGISTERED NUMBER: SC402371 (Scotland)

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 OCTOBER 2025

FOR

TUTTO PER TUTTI LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

Chartered Accountants' Report

8

DIRECTORS:

Mr Claudio Celino

Mrs Joanne Celino

REGISTERED OFFICE:

c/o D M McNaught & Co Ltd

166 Buchanan Street

Glasgow

G1 2LW

REGISTERED NUMBER:

SC402371 (Scotland)

ACCOUNTANTS:

D M McNaught & Co Ltd

Chartered Accountants

166 Buchanan Street

Glasgow

Lanarkshire

G1 2LW

FIXED ASSETS

Intangible assets

4

-

Tangible assets

5

72,831

69,295

Investments

6

100

72,931

69,395

CURRENT ASSETS

Stocks

23,146

21,634

Debtors

7

528,751

527,453

Cash at bank and in hand

67,530

86,882

619,427

635,969

CREDITORS

Amounts falling due within one year

8

238,914

212,187

NET CURRENT ASSETS

380,513

423,782

TOTAL ASSETS LESS CURRENT
LIABILITIES

453,444

493,177

CREDITORS

Amounts falling due after more than one
year

9

322,615

340,301

NET ASSETS

130,829

152,876

CAPITAL AND RESERVES

Called up share capital

100

Retained earnings

130,729

152,776

SHAREHOLDERS' FUNDS

130,829

152,876

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 19 May 2026 and were signed on its behalf by:

Mr Claudio Celino - Director

1.	STATUTORY INFORMATION

Tutto per Tutti Ltd is a private company, limited by shares , registered in Scotland. 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 2011, has been fully amortised.

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 etc

-

25% on reducing balance

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost.

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

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 38 (2024 - 40 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 November 2024

and 31 October 2025

60,000

AMORTISATION

At 1 November 2024

and 31 October 2025

60,000

NET BOOK VALUE

At 31 October 2025

-

At 31 October 2024

-

5.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 November 2024

343,383

Additions

26,133

At 31 October 2025

369,516

DEPRECIATION

At 1 November 2024

274,088

Charge for year

22,597

At 31 October 2025

296,685

NET BOOK VALUE

At 31 October 2025

72,831

At 31 October 2024

69,295

6.	FIXED ASSET INVESTMENTS

Shares in

group

undertakings

£

COST

At 1 November 2024

and 31 October 2025

100

NET BOOK VALUE

At 31 October 2025

100

At 31 October 2024

100

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.10.25

31.10.24

£

Trade debtors

-

898

Other debtors

528,751

526,555

528,751

527,453

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.10.25

31.10.24

£

Bank loans and overdrafts

17,686

20,397

Trade creditors

70,939

127,958

Taxation and social security

91,943

62,007

Other creditors

58,346

1,825

238,914

212,187

9.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR

31.10.25

31.10.24

£

Bank loans

322,615

340,301

10.	RELATED PARTY DISCLOSURES

Included in debtors is an amount of £151,335 (2024 - £150,888) owed by C&J (Glasgow) Ltd. This is in respect of a loan provided, with no fixed terms for repayment and no interest charged.

This company owns 100% of the share capital of C&J (Glasgow) Ltd.

Included in debtors is an amount of £375,094 (2024 - £375,094) owed by C&J Wholesale Ltd. This is in respect of a loan provided, with no fixed terms for repayment and no interest charged.

Mr C Celino and Mrs J Celino are directors and shareholders of C&J Wholesale Ltd.

11.	ULTIMATE CONTROLLING PARTY

The directors are the ultimate controlling party by virtue of their office and shareholdings.

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Tutto per Tutti Ltd for the year ended 31 October 2025 which comprise the Income Statement, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of ICAS, we are subject to its ethical and other professional requirements which are detailed at https://icas.com/icas-framework-preparation-of-accounts.

This report is made solely to the Board of Directors of Tutto per Tutti Ltd, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Tutto per Tutti Ltd and state those matters that we have agreed to state to the Board of Directors of Tutto per Tutti Ltd, as a body, in this report in accordance with the requirements of ICAS as detailed at https://icas.com/icas-framework-preparation-of-accounts. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Tutto per Tutti Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Tutto per Tutti Ltd. You consider that Tutto per Tutti Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Tutto per Tutti Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

D M McNaught & Co Ltd

Chartered Accountants

166 Buchanan Street

Glasgow

Lanarkshire

G1 2LW

19 May 2026