Gustofino Food Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—4

Registered number: 08423717

		2025		2024
	Notes	€	€	€	€
FIXED ASSETS
Investments	4		10,000		10,000

			10,000		10,000
CURRENT ASSETS
Debtors	5	42,273		36,591
Cash at bank and in hand		8,461		8,388

		50,734		44,979
Creditors: Amounts Falling Due Within One Year	6	(34,188 )		(34,306 )

NET CURRENT ASSETS (LIABILITIES)			16,546		10,673

TOTAL ASSETS LESS CURRENT LIABILITIES			26,546		20,673

Creditors: Amounts Falling Due After More Than One Year	7		(54,004 )		(54,004 )

NET LIABILITIES			(27,458 )		(33,331 )

CAPITAL AND RESERVES
Called up share capital	8		1,215		1,215
Profit and Loss Account			(28,673 )		(34,546 )

SHAREHOLDERS' FUNDS			(27,458)		(33,331)

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Gustofino Food Limited

Balance Sheet (continued)

As At 31 December 2025

For the year ending 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The member has 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.

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

Mr Maurizio Farace

Director

28/07/2026

The notes on pages 3 to 4 form part of these financial statements.

1. General Information

Gustofino Food Limited is a private company, limited by shares, incorporated in England & Wales, registered number 08423717 . The registered office is 3rd Floor Portman House, 2, Portman Street, London, W1H 6DU.

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. Going Concern Disclosure

At the balance sheet date the company had net liabilities of €27,458 (2024: €33,331). The company generated a profit for the financial year of €5,873 (2024: €5,824) and the net liabilities position continues to improve year on year. The loan of €54,004 is not repayable within one year.

The director has considered the company's financial position and, having a reasonable expectation that the company will continue to meet its liabilities as they fall due, considers it appropriate to prepare the financial statements on the going concern basis.

2.3. Foreign Currencies

The financial statements are presented in euro (€), which is the company's functional currency, being the currency of the primary economic environment in which the company operates.

Monetary assets and liabilities denominated in foreign currencies are translated into euro at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into euro at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.

3. Average Number of Employees

Average number of employees, including directors, during the year was: NIL (2024: NIL)

4. Investments

	Unlisted
	€
Cost
As at 1 January 2025	10,000

As at 31 December 2025	10,000

Provision
As at 1 January 2025	-

As at 31 December 2025	-

Net Book Value
As at 31 December 2025	10,000

As at 1 January 2025	10,000

The company holds the entire issued capital of the following subsidiary undertaking:

Name: Gustofino Food Italia S.r.l.

Registered office: Strada Romitaggio 9/A, 43010 Fontevivo (PR), Italy

Legal form: società a responsabilità limitata

Class of shares held: entire quota capital (single-member company)

Proportion held: 100%

Principal activity: Non-specialised wholesale of food products.

The company is a parent undertaking but has taken the exemption from preparing group accounts under section 399 of the Companies Act 2006, on the basis that the group qualifies as small. These financial statements present information about the company as an individual entity and not about its group.

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Gustofino Food Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

5. Debtors

	2025	2024
	€	€
Due within one year
Trade debtors	30,044	24,344
Prepayments and accrued income	12,197	12,197
VAT	32	50

	42,273	36,591

6. Creditors: Amounts Falling Due Within One Year

	2025	2024
	€	€
Trade creditors	31,188	31,306
Accruals and deferred income	3,000	3,000

	34,188	34,306

7. Creditors: Amounts Falling Due After More Than One Year

	2025	2024
	€	€
Other creditors - Loan from third party	54,004	54,004

The balance represents a loan advanced by a third party at inception, which remains outstanding in full. The loan is unsecured, interest-free, and no fixed repayment terms have been agreed. No capital repayments were made during the year.

8. Share Capital

	2025	2024
	€	€
Allotted, Called up and fully paid	1,215	1,215

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