Company No: 05374426 (England and Wales)

Contents

• Company Information
• Balance Sheet
• Notes to the Financial Statements

DIRECTORS	C S Stefanuto
	D Stefanuto
	F Stefanuto
	R Stefanuto (Resigned 30 September 2025)

SECRETARY

D Stefanuto

REGISTERED OFFICE	C/O S&W Partners (Manchester) Limited
	Pall Mall
	1 Pollen Square
	59 King Street
	Manchester
	M2 4PD
	United Kingdom

COMPANY NUMBER

05374426 (England and Wales)

ACCOUNTANT	S&W Partners (Manchester) Limited
	Pall Mall
	1 Pollen Square
	59 King Street
	Manchester
	M2 4PD

	Note	2026		2025
		£		£
Fixed assets
Tangible assets	4	54,796		65,016
		54,796		65,016
Current assets
Stocks		4,679		5,778
Debtors	5	85,978		122,857
Cash at bank and in hand		35,573		74,048
		126,230		202,683
Creditors: amounts falling due within one year	6	( 152,809)		( 233,128)
Net current liabilities		(26,579)		(30,445)
Total assets less current liabilities		28,217		34,571
Provision for liabilities	7	( 13,047)		( 15,460)
Net assets		15,170		19,111
Capital and reserves
Called-up share capital	8	75		75
Capital redemption reserve		50		50
Profit and loss account		15,045		18,986
Total shareholders' funds		15,170		19,111

For the financial year ending 31 January 2026 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 financial year in accordance with section 476;
• The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Profit and Loss Account has not been delivered.

The financial statements of San Rocco (Hollingworth) Limited (registered number: 05374426) were approved and authorised for issue by the Board of Directors on 28 July 2026. They were signed on its behalf by:

C S Stefanuto Director

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

San Rocco (Hollingworth) Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is C/O S&W Partners (Manchester) Limited, Pall Mall, 1 Pollen Square, 59 King Street, Manchester, M2 4PD, United Kingdom.

The financial statements have been prepared under the historical cost convention and in accordance with ‘The Financial Reporting Standard applicable in the UK and the Republic of Ireland’ issued by the Financial Reporting Council, including Section 1A of Financial Reporting Standard 102 (FRS102), and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

Going concern

As at 31 January 2026 the company had net current liabilities of £ 26,579 (2025 - £30,445). The company is dependent on the continued support of related companies and the directors who have confirmed their commitment to continue to provide the necessary support as long as the company needs it.

On this basis the directors consider it appropriate to prepare the financial statements on a going concern basis. The financial statements do not include any adjustments that might be necessary if the directors and associated companies were not to provide further support.

Turnover

Turnover represents amounts chargeable, net of value added tax, in respect of the sale of goods and services to customers.

Taxation

Current tax
Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and Loss Account, 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.

Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line or reducing balance basis over its expected useful life, as follows:

Land and buildings	depreciated over the life of the lease
	10 years straight line
Plant and machinery	15 % reducing balance
Vehicles	25 % reducing balance
Fixtures and fittings	15 % reducing balance

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

Stocks

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

Provisions

Provisions are recognised when the Company has a present obligation (legal or constructive) as a result of a past event, it is probable that the Company will be required to settle that obligation and a reliable estimate can be made of the amount of the obligation.

The amount recognised as a provision is the best estimate of the consideration required to settle the present obligation at the Balance Sheet date, taking into account the risks and uncertainties surrounding the obligation. Where a provision is measured using the cash flows estimated to settle the present obligation, its carrying amount is the present value of those cash flows (when the effect of the time value of money is material).

When some or all of the economic benefits required to settle a provision are expected to be recovered from a third party, a receivable is recognised as an asset if it is virtually certain that reimbursement will be received and the amount of the receivable can be measured reliably.

2. Employees

	2026		2025
	Number		Number
Monthly average number of persons employed by the Company during the year, including directors	22		25

3. Intangible assets

	Goodwill		Total
	£		£
Cost
At 01 February 2025	40,000		40,000
At 31 January 2026	40,000		40,000
Accumulated amortisation
At 01 February 2025	40,000		40,000
At 31 January 2026	40,000		40,000
Net book value
At 31 January 2026	0		0
At 31 January 2025	0		0

4. Tangible assets

	Land and buildings		Plant and machinery		Vehicles		Fixtures and fittings		Total
	£		£		£		£		£
Cost
At 01 February 2025	203,958		89,173		46,619		294,494		634,244
Additions	0		1,076		0		0		1,076
At 31 January 2026	203,958		90,249		46,619		294,494		635,320
Accumulated depreciation
At 01 February 2025	203,958		66,097		31,869		267,304		569,228
Charge for the financial year	0		3,531		3,687		4,078		11,296
At 31 January 2026	203,958		69,628		35,556		271,382		580,524
Net book value
At 31 January 2026	0		20,621		11,063		23,112		54,796
At 31 January 2025	0		23,076		14,750		27,190		65,016

5. Debtors

	2026		2025
	£		£
Trade debtors	51,464		47,499
Other debtors	34,514		75,358
	85,978		122,857

6. Creditors: amounts falling due within one year

	2026		2025
	£		£
Trade creditors	39,899		124,804
Taxation and social security	54,356		41,922
Other creditors	58,554		66,402
	152,809		233,128

7. Provision for liabilities

	2026		2025
	£		£
Deferred tax	13,047		15,460

8. Called-up share capital

	2026		2025
	£		£
Allotted, called-up and fully-paid
30 A Ordinary shares of £ 1.00 each	30		30
15 B Ordinary shares of £ 1.00 each	15		15
15 C Ordinry ordinary shares of £ 1.00 each	15		15
15 D Ordinary shares of £ 1.00 each	15		15
	75		75