| REGISTERED NUMBER: |
| UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2026 |
| FOR |
| BELLUZZO AUDIT LIMITED |
| REGISTERED NUMBER: |
| UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2026 |
| FOR |
| BELLUZZO AUDIT LIMITED |
| BELLUZZO AUDIT LIMITED (REGISTERED NUMBER: 08121514) |
| CONTENTS OF THE FINANCIAL STATEMENTS |
| FOR THE YEAR ENDED 30 JUNE 2026 |
| Page |
| Company Information | 1 |
| Balance Sheet | 2 |
| Notes to the Financial Statements | 3 |
| BELLUZZO AUDIT LIMITED |
| COMPANY INFORMATION |
| FOR THE YEAR ENDED 30 JUNE 2026 |
| DIRECTORS: |
| REGISTERED OFFICE: |
| REGISTERED NUMBER: |
| ACCOUNTANTS: |
| 38 Craven Street |
| London |
| WC2N 5NG |
| BELLUZZO AUDIT LIMITED (REGISTERED NUMBER: 08121514) |
| BALANCE SHEET |
| 30 JUNE 2026 |
| 2026 | 2025 |
| Notes | £ | £ |
| FIXED ASSETS |
| Tangible assets | 4 |
| CURRENT ASSETS |
| Debtors | 5 |
| Cash at bank |
| CREDITORS |
| Amounts falling due within one year | 6 | ( |
) | ( |
) |
| NET CURRENT LIABILITIES | ( |
) | ( |
) |
| TOTAL ASSETS LESS CURRENT LIABILITIES |
| CAPITAL AND RESERVES |
| Called up share capital | 7 |
| Retained earnings | 8 |
| SHAREHOLDERS' FUNDS |
| 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 were approved by the Board of Directors and authorised for issue on |
| BELLUZZO AUDIT LIMITED (REGISTERED NUMBER: 08121514) |
| NOTES TO THE FINANCIAL STATEMENTS |
| FOR THE YEAR ENDED 30 JUNE 2026 |
| 1. | STATUTORY INFORMATION |
| Belluzzo Audit Limited is a |
| 2. | ACCOUNTING POLICIES |
| Basis of preparing the financial statements |
| Turnover |
| Turnover is measured at the fair value of the consideration received for services rendered for audit and accountancy, including work in progress at the balance sheet date, excluding Value Added tax. |
| Tangible fixed assets |
| 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. |
| 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 |
| BELLUZZO AUDIT LIMITED (REGISTERED NUMBER: 08121514) |
| NOTES TO THE FINANCIAL STATEMENTS - continued |
| FOR THE YEAR ENDED 30 JUNE 2026 |
| 4. | TANGIBLE FIXED ASSETS |
| Plant and |
| machinery |
| etc |
| £ |
| COST |
| At 1 July 2025 |
| Additions |
| At 30 June 2026 |
| DEPRECIATION |
| At 1 July 2025 |
| Charge for year |
| At 30 June 2026 |
| NET BOOK VALUE |
| At 30 June 2026 |
| At 30 June 2025 |
| 5. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
| 2026 | 2025 |
| £ | £ |
| Trade debtors |
| 6. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
| 2026 | 2025 |
| £ | £ |
| Trade creditors |
| Taxation and social security |
| Other creditors |
| 7. | CALLED UP SHARE CAPITAL |
| Allotted, issued and fully paid: |
| Number: | Class: | Nominal | 2026 | 2025 |
| value: | £ | £ |
| ordinary | £1 | 100 | 100 |
| 8. | RESERVES |
| Retained |
| earnings |
| £ |
| At 1 July 2025 |
| Profit for the year |
| At 30 June 2026 |
| BELLUZZO AUDIT LIMITED (REGISTERED NUMBER: 08121514) |
| NOTES TO THE FINANCIAL STATEMENTS - continued |
| FOR THE YEAR ENDED 30 JUNE 2026 |
| 9. | RELATED PARTY DISCLOSURES |
| During the year the company paid £18,902 (2025: £16,750) to B & P Tax Legal Finance LLP for the use of professional staff. L Belluzzo and A Castagnetti are designated members of B & P Tax Legal Finance LLP. |
| Rent was paid to B International Limited of £37,910 (2025: £37,910) for the use of premises. Marketing fees of £9,918 (2025: £33,888) were also paid to B International Limited. L Belluzzo is a director of B International Limited.In addition, marketing fees of £52,843 (2025: £12,345) were paid to Belluzzo International Partners Italy for marketing services.L Belluzzo is a partner of the firm in Italy. |
| Dividends of £nil (2025: £48,980) in total were paid in the year to the shareholders. |
| 10. | ULTIMATE CONTROLLING PARTY |
| The controlling party is A G Castagnetti. |