Reggiani Limited

	Page
Balance Sheet	1
Notes to the Financial Statements	2—4

Registered number: 01914520

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	5		1,126		3,552

			1,126		3,552
CURRENT ASSETS
Debtors	6	559,978		679,327
Cash at bank and in hand		65,713		34,364

		625,691		713,691
Creditors: Amounts Falling Due Within One Year	7	(51,823 )		(48,189 )

NET CURRENT ASSETS (LIABILITIES)			573,868		665,502

TOTAL ASSETS LESS CURRENT LIABILITIES			574,994		669,054

Creditors: Amounts Falling Due After More Than One Year	8		(1,895,117 )		(2,004,370 )

NET LIABILITIES			(1,320,123 )		(1,335,316 )

CAPITAL AND RESERVES
Called up share capital	9		590,000		590,000
Profit and Loss Account			(1,910,123 )		(1,925,316 )

SHAREHOLDERS' FUNDS			(1,320,123)		(1,335,316)

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 Federico Palazzari

Director

15/10/2026

The notes on pages 2 to 4 form part of these financial statements.

1. General Information

Reggiani Limited is a private company, limited by shares, incorporated in England & Wales, registered number 01914520 . The registered office is 41 Devonshire Street, Ground Floor, London, W1G 7AJ.

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. Intangible Fixed Assets and Amortisation - Other Intangible

Other intangible assets include rebranding costs, which are amortised on a straight-line basis over their estimated economic life of five years.

2.4. 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	15% straight line
Motor Vehicles	25% straight line
Fixtures & Fittings	10% - 33% straight line

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: 7 (2024: 5)

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Reggiani Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

4. Intangible Assets

	Other
	£
Cost
As at 1 January 2025	158,235

As at 31 December 2025	158,235

Amortisation
As at 1 January 2025	158,235

As at 31 December 2025	158,235

Net Book Value
As at 31 December 2025	-

As at 1 January 2025	-

5. Tangible Assets

	Plant & Machinery	Motor Vehicles	Fixtures & Fittings	Total
	£	£	£	£
Cost
As at 1 January 2025	75,809	74,955	634,524	785,288

As at 31 December 2025	75,809	74,955	634,524	785,288

Depreciation
As at 1 January 2025	75,809	74,955	630,972	781,736
Provided during the period	-	-	2,426	2,426

As at 31 December 2025	75,809	74,955	633,398	784,162

Net Book Value
As at 31 December 2025	-	-	1,126	1,126

As at 1 January 2025	-	-	3,552	3,552

6. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	49,300	217,818
Other debtors	510,678	461,509

	559,978	679,327

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Reggiani Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

7. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	8,092	22,092
Other creditors	16,820	9,678
Taxation and social security	26,911	16,419

	51,823	48,189

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

	2025	2024
	£	£
Amounts owed to group undertakings	1,895,117	2,004,370

9. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	590,000	590,000

10. FRC's Ethical Standard - Provision Available for Small Entities

In common with other businesses of our size and nature we use our auditors to prepare and submit returns to the tax authorities and assist with the preparation of the financial statements.

11. Audit Information

The auditor's report on the accounts of Reggiani Limited for the year ended 31 December 2025 was unqualified.

The auditor's report was signed by Stephen Briggs (Senior Statutory Auditor) for and on behalf of Pembroke Briggs Chartered Accountants & Registered Auditor , Statutory Auditor.

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