URBANI TRUFFLES UK LIMITED

	Page
Accountant's Report	1
Balance Sheet	2—3
Notes to the Financial Statements	4—6

In accordance with the engagement letter dated , and in order to assist you to fulfil your duties under the Companies Act 2006, we have compiled the financial statements of the company from the accounting records and information and explanations you have given to us.

This report is made to the directors in accordance with the terms of our engagement. Our work has been undertaken to prepare for approval by the directors the financial statements that we have been engaged to compile, to report to the directors that we have done so, and to state those matters that we have agreed to state to them in this report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the Company and the Company's directors for our work or for this report.

You have acknowledged on the balance sheet as at year ended 31 December 2025 your duty to ensure that the company has kept proper accounting records and to prepare financial statements that give a true and fair view under the Companies Act 2006. You consider that the company is exempt from the statutory requirement for an audit for the year.

We have not been instructed to carry out an audit of the financial statements. 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 financial statements.

Antonio Venditto

09/02/2026

VERTICE ITALY LTD

AIA

13 st swithin's lane

second floor

London

EC4N 8AL

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URBANI TRUFFLES UK LIMITED

Balance Sheet

As At 31 December 2025

Balance Sheet

Registered number: 11415922

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		1,637		2,741

			1,637		2,741
CURRENT ASSETS
Stocks	5	62,720		48,377
Debtors	6	630,531		410,071
Cash at bank and in hand		107,230		74,643

		800,481		533,091
Creditors: Amounts Falling Due Within One Year	7	(977,426 )		(656,605 )

NET CURRENT ASSETS (LIABILITIES)			(176,945 )		(123,514 )

TOTAL ASSETS LESS CURRENT LIABILITIES			(175,308 )		(120,773 )

Creditors: Amounts Falling Due After More Than One Year	8		(43,330 )		(43,330 )

NET LIABILITIES			(218,638 )		(164,103 )

CAPITAL AND RESERVES
Called up share capital	9		10,000		10,000
Profit and Loss Account			(228,638 )		(174,103 )

SHAREHOLDERS' FUNDS			(218,638)		(164,103)

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URBANI TRUFFLES UK 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 members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their 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 Carlo Urbani

Director

13/02/2026

The notes on pages 4 to 6 form part of these financial statements.

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URBANI TRUFFLES UK LIMITED

Notes to the Financial Statements

For The Year Ended 31 December 2025

Notes to the Financial Statements

1. General Information

URBANI TRUFFLES UK LIMITED is a private company, limited by shares, incorporated in England & Wales, registered number 11415922 . The registered office is 22-24 Ely Place, London, EC1N 6TE.

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. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery	25% reducing balance
Motor Vehicles	25% reducing balance

2.4. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

2.5. Foreign Currencies

Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling 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: 2 (2024: 2)

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URBANI TRUFFLES UK LIMITED

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

4. Tangible Assets

	Motor Vehicles
	£
Cost
As at 1 January 2025	4,415

As at 31 December 2025	4,415

Depreciation
As at 1 January 2025	1,674
Provided during the period	1,104

As at 31 December 2025	2,778

Net Book Value
As at 31 December 2025	1,637

As at 1 January 2025	2,741

5. Stocks

	2025	2024
	£	£
Stock	62,720	48,377

6. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	550,977	365,901
Rent deposits	9,828	13,001
Other debtors	69,726	31,169

	630,531	410,071

Other debtors include VAT refunds and prepayments.

7. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	960,888	629,449
Other creditors	15,357	27,156
Taxation and social security	1,181	-

	977,426	656,605

Other creditors include Accruals & Deferred income, and Pension contributions' liabilities

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

	2025	2024
	£	£
Other loans - UBN FINANCE SRL	43,330	43,330

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URBANI TRUFFLES UK LIMITED

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

9. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	10,000	10,000

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