Aroma Pizzeria Limited 30/11/2025 iXBRL

Company registration number: 13768849

Aroma Pizzeria Limited

Trading as Aroma Pizzeria

Unaudited financial statements

30 November 2025

Aroma Pizzeria Limited

Contents

Directors and other information

Directors report

Accountants report

Statement of comprehensive income

Statement of financial position

Statement of changes in equity

Notes to the financial statements

Aroma Pizzeria Limited

Directors and other information


	Directors	Mr Pasquala Centauro


	Company number	13768849


	Registered office	527 A Wilmsow Road
		Withington
		Manchester
		M20 4BA


	Business address	The Old Saw Mill
		Heath End Road
		High Wycombe
		HP15 6HS


	Accountants	Lee & Co
		527 A Wilmslow raod
		Withington
		Manchester
		M20 4BA

Aroma Pizzeria Limited

Directors report

Year ended 30 November 2025

The directors present their report and the unaudited financial statements of the company for the year ended 30 November 2025.

Directors

The directors who served the company during the year were as follows:

Mr Pasquala Centauro

Small company provisions

This report has been prepared in accordance with the provisions applicable to companies entitled to the small companies exemption.

This report was approved by the board of directors on 25 August 2026 and signed on behalf of the board by:

Mr Pasquala Centauro

Director

Aroma Pizzeria Limited

Report to the board of directors on the preparation of the

unaudited statutory financial statements of Aroma Pizzeria Limited

Year ended 30 November 2025

As described on the statement of financial position, the directors of the company are responsible for the preparation of the financial statements for the year ended 30 November 2025 which comprise the statement of comprehensive income, statement of financial position, statement of changes in equity and related notes.

You consider that the company is exempt from an audit under the Companies Act 2006. In accordance with your instructions we have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and from information and explanations supplied to us.

Lee & Co

MIAB

527 A Wilmslow raod

Withington

Manchester

M20 4BA

25 August 2026

Aroma Pizzeria Limited

Statement of comprehensive income

Year ended 30 November 2025

		2025	2024
	Note	£	£


Turnover		72,889	90,523
Change in stocks of finished goods and in work in progress		( 18,258)	( 36,390)
		_______	_______
		54,631	54,133

Staff costs		( 16,689)	( 17,920)
Depreciation and other amounts written off tangible and intangible fixed assets		( 5,412)	( 5,646)
Other operating expenses		( 11,917)	( 13,787)
		_______	_______
Operating profit		20,613	16,780

		_______	_______
Profit before taxation		20,613	16,780

Tax on profit	6	( 4,301)	( 3,477)
		_______	_______
Profit for the financial year and total comprehensive income		16,312	13,303
		_______	_______

All the activities of the company are from continuing operations.

Aroma Pizzeria Limited

Statement of financial position

30 November 2025

		2025		2024
	Note	£	£	£	£

Fixed assets
Tangible assets	7	24,654		30,066
		_______		_______
			24,654		30,066

Current assets
Stocks		975		985
Cash at bank and in hand		1,737		146
		_______		_______
		2,712		1,131
Creditors: amounts falling due
within one year	8	5,956		( 1,187)
		_______		_______
Net current assets/(liabilities)			8,668		( 56)
			_______		_______
Total assets less current liabilities			33,322		30,010

			_______		_______
Net assets			33,322		30,010
			_______		_______

Capital and reserves
Called up share capital			1		1
Profit and loss account			33,321		30,009
			_______		_______
Shareholders funds			33,322		30,010
			_______		_______

For the year ending 30 November 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476;

- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

These financial statements were approved by the board of directors and authorised for issue on 25 August 2026 , and are signed on behalf of the board by:

Mr Pasquala Centauro

Director

Company registration number: 13768849

Aroma Pizzeria Limited

Statement of changes in equity

Year ended 30 November 2025

	Called up share capital	Profit and loss account	Total
	£	£	£


At 1 December 2023	1	29,706	29,707

Profit for the year		13,303	13,303
	_______	_______	_______
Total comprehensive income for the year	-	13,303	13,303

Dividends paid and payable		( 13,000)	( 13,000)
	_______	_______	_______
Total investments by and distributions to owners	-	( 13,000)	( 13,000)

	_______	_______	_______
At 30 November 2024 and 1 December 2024	1	30,009	30,010

Profit for the year		16,312	16,312
	_______	_______	_______
Total comprehensive income for the year	-	16,312	16,312

Dividends paid and payable		( 13,000)	( 13,000)
	_______	_______	_______
Total investments by and distributions to owners	-	( 13,000)	( 13,000)

	_______	_______	_______
At 30 November 2025	1	33,321	33,322
	_______	_______	_______

Aroma Pizzeria Limited

Notes to the financial statements

Year ended 30 November 2025

1. General information

The company is a private company limited by shares, registered in U.K. The address of the registered office is Lee & Co, 527 A Wilmsow Road, Withington, Manchester, M20 4BA.

2. Statement of compliance

These financial statements have been prepared in compliance with the provisions of FRS 102, Section 1A, 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Turnover

Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax.

Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.

Taxation

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in the statement of comprehensive income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. In this case, tax is recognised in other comprehensive income or directly in capital and reserves, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.

Tangible assets

tangible assets are initially recorded at cost, and are subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in capital and reserves, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in capital and reserves in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in capital and reserves in respect of that asset, the excess shall be recognised in profit or loss.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

If there is an indication that there has been a significant change in depreciation rate, useful life or residual value of tangible assets, the depreciation is revised prospectively to reflect the new estimates.

Impairment

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. When it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that are largely independent of the cash inflows from other assets or groups of assets.

Stocks

Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stocks to their present location and condition.

Financial instruments

A financial asset or a financial liability is recognised only when the company becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Debt instruments are subsequently measured at amortised cost. Where investments in non-convertible preference shares and non-puttable ordinary shares or preference shares are publicly traded or their fair value can otherwise be measured reliably, the investment is subsequently measured at fair value with changes in fair value recognised in profit or loss. All other such investments are subsequently measured at cost less impairment. Other financial instruments, including derivatives, are initially recognised at fair value, unless payment for an asset is deferred beyond normal business terms or financed at a rate of interest that is not a market rate, in which case the asset is measured at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Other financial instruments are subsequently measured at fair value, with any changes recognised in profit or loss, with the exception of hedging instruments in a designated hedging relationship.

Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately. For all equity instruments regardless of significance, and other financial assets that are individually significant, these are assessed individually for impairment. Other financial assets or either assessed individually or grouped on the basis of similar credit risk characteristics. Any reversals of impairment are recognised in profit or loss immediately, to the extent that the reversal does not result in a carrying amount of the financial asset that exceeds what the carrying amount would have been had the impairment not previously been recognised.

Share-based payments

Equity-settled share-based payment transactions are measured at fair value at the date of grant. The fair value is expensed on a straight-line basis over the vesting period, with a corresponding increase in equity. This is based upon the company's estimate of the shares or share options that will eventually vest which takes into account all vesting conditions and non-market performance conditions, with adjustments being made where new information indicates the number of shares or share options expected to vest differs from previous estimates. Fair value is determined using an appropriate pricing model. All market conditions and non-vesting conditions are taken into account when estimating the fair value of the shares or share options. As long as all other vesting conditions are satsfied, no adjustment is made irrespective of whether market or non-vesting conditions are met. Where the terms of an equity-settled transaction are modified, an expense is recognised as if the terms had not been modified. In addition, an expense is recognised for any increase in the fair value of the transaction, as measured at the date of modification. Where an equity-settled transaction is cancelled or settled, it is treated as if it had vested on the date of cancellation or settlement, and any expense not yet recognised in profit or loss is expensed immediately. Cash-settled share-based payment transactions are measured at the fair value of the liability. Until the liability is settled, the fair value of the liability is re-measured at each reporting date and at the date of settlement, with any changes in fair value recognised in profit or loss for the period.

4. Staff costs

The average number of persons employed by the company during the year amounted to 1 (2024: 1 ).

The aggregate payroll costs incurred during the year were:

	2025	2024
	£	£
Wages and salaries	16,689	17,920
	_______	_______

5. Profit before taxation

Profit before taxation is stated after charging/(crediting):

	2025	2024
	£	£
Depreciation of tangible assets	5,412	5,646
	_______	_______

6. Tax on profit

Major components of tax expense

	2025	2024
	£	£
Current tax:
UK current tax expense	4,301	3,477
	_______	_______
Tax on profit	4,301	3,477
	_______	_______

7. Tangible assets

	Fixtures, fittings and equipment	Motor vehicles	Total
	£	£	£
Cost
At 1 December 2024 and 30 November 2025	4,147	38,453	42,600
	_______	_______	_______
Depreciation
At 1 December 2024	1,359	11,175	12,534
Charge for the year	502	4,910	5,412
	_______	_______	_______
At 30 November 2025	1,861	16,085	17,946
	_______	_______	_______
Carrying amount
At 30 November 2025	2,286	22,368	24,654
	_______	_______	_______
At 30 November 2024	2,788	27,278	30,066
	_______	_______	_______

8. Creditors: amounts falling due within one year

	2025	2024
	£	£
Bank loans and overdrafts	( 16,190)	( 16,190)
Corporation tax	5,810	7,417
Other creditors	4,424	9,960
	_______	_______
	( 5,956)	1,187
	_______	_______

9. Directors advances, credits and guarantees

	During the year the directors entered into the following advances and credits with the company:

2025
		Balance brought forward	Advances /(credits) to the directors	Amounts repaid	Balance o/standing
		£	£	£	£
	Mr Pasquala Centauro	( 5,860)	17,706	( 13,020)	( 1,174)
		_______	_______	_______	_______

2024
		Balance brought forward	Advances /(credits) to the directors	Amounts repaid	Balance o/standing
		£	£	£	£
	Mr Pasquala Centauro	778	14,412	( 21,050)	( 5,860)
		_______	_______	_______	_______