Company No: 11979977 (England and Wales)

Contents

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

DIRECTORS	A J S Nield (Resigned 10 July 2025)
	C S Stefanuto
	D Stefanuto
	F Stefanuto
	R Stefanuto (Resigned 30 September 2025)

REGISTERED OFFICE	The Wine Press Hollingworth Lake
	Littleborough
	Rochdale
	OL15 0AZ
	United Kingdom

COMPANY NUMBER

11979977 (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	3	65,591		73,458
		65,591		73,458
Current assets
Stocks		3,765		4,328
Debtors	4	78,299		59,696
Cash at bank and in hand		27,902		18,503
		109,966		82,527
Creditors: amounts falling due within one year	5	( 317,032)		( 239,253)
Net current liabilities		(207,066)		(156,726)
Total assets less current liabilities		(141,475)		(83,268)
Provision for liabilities	6	0		( 3,421)
Net liabilities		( 141,475)		( 86,689)
Capital and reserves
Called-up share capital	7	500		500
Profit and loss account		( 141,975 )		( 87,189 )
Total shareholders' deficit		( 141,475)		( 86,689)

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 (Broadway) Limited (registered number: 11979977) were approved and authorised for issue by the Board of Directors on 15 October 2026. They were signed on its behalf by:

F 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 (Broadway) 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 The Wine Press Hollingworth Lake, Littleborough, Rochdale, OL15 0AZ, 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 £207,066 (2025 - £156,726). 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.

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:

Leasehold improvements	10 years straight line
Fixtures and fittings	15 % reducing balance
Office equipment	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.

Leases

The Company as lessee
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Stocks

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

Debtors receivable and creditors payable within one year

Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the Profit and Loss Account in administrative expenses.

2. Employees

	2026		2025
	Number		Number
Monthly average number of persons employed by the Company during the year, including directors	14		16

3. Tangible assets

	Leasehold improve- ments		Fixtures and fittings		Office equipment		Total
	£		£		£		£
Cost
At 01 February 2025	83,750		37,484		45,031		166,265
Additions	0		0		6,195		6,195
At 31 January 2026	83,750		37,484		51,226		172,460
Accumulated depreciation
At 01 February 2025	45,365		21,504		25,938		92,807
Charge for the financial year	8,375		2,397		3,290		14,062
At 31 January 2026	53,740		23,901		29,228		106,869
Net book value
At 31 January 2026	30,010		13,583		21,998		65,591
At 31 January 2025	38,385		15,980		19,093		73,458

4. Debtors

	2026		2025
	£		£
Trade debtors	24,704		2,005
Other debtors	53,595		57,691
	78,299		59,696

5. Creditors: amounts falling due within one year

	2026		2025
	£		£
Trade creditors	48,591		49,650
Other taxation and social security	33,401		52,392
Other creditors	235,040		137,211
	317,032		239,253

6. Deferred tax

	2026		2025
	£		£
At the beginning of financial year	( 3,421)		( 3,360)
Credited/(charged) to the Profit and Loss Account	3,421		( 61)
At the end of financial year	0		( 3,421)

7. Called-up share capital

	2026		2025
	£		£
Allotted, called-up and fully-paid
500 Ordinary shares of £ 1.00 each	500		500