REGISTERED NUMBER: 07800761 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 OCTOBER 2025

FOR

GIANNI FREZZA LIMITED

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

DIRECTORS:

G Frezza

Mrs E Frezza

REGISTERED OFFICE:

Croft Chambers

11 Bancroft

Hitchin

Herts

SG5 1JQ

REGISTERED NUMBER:

07800761 (England and Wales)

ACCOUNTANTS:

Bradshaw Johnson

Chartered Accountants

Croft Chambers

11 Bancroft

Hitchin

Hertfordshire

SG5 1JQ

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

24,799

30,290

24,799

30,290

CURRENT ASSETS

Stocks

3,000

3,000

Debtors

6

84

5,573

Cash at bank

4,787

1,106

7,871

9,679

CREDITORS

Amounts falling due within one year

7

78,961

38,064

NET CURRENT LIABILITIES

(71,090

)

(28,385

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(46,291

)

1,905

PROVISIONS FOR LIABILITIES

1,397

1,803

NET (LIABILITIES)/ASSETS

(47,688

)

102

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

(47,788

)

2

SHAREHOLDERS' FUNDS

(47,688

)

102

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 October 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 2025 in accordance with Section 476 of the Companies Act 2006.

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 have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 14 October 2026 and were signed on its behalf by:

G Frezza - Director

1.	STATUTORY INFORMATION

Gianni Frezza Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2011, is being amortised evenly over its estimated useful life of eight years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Fixtures and fittings

-

15% on reducing balance

Motor vehicles

-

20% on reducing balance

Stocks

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

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

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 12 (2024 - 12 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 November 2024

and 31 October 2025

390,000

AMORTISATION

At 1 November 2024

and 31 October 2025

390,000

NET BOOK VALUE

At 31 October 2025

-

At 31 October 2024

-

5.	TANGIBLE FIXED ASSETS

Fixtures

and

Motor

fittings

vehicles

Totals

£

£

£

COST

At 1 November 2024

and 31 October 2025

60,077

69,689

129,766

DEPRECIATION

At 1 November 2024

48,741

50,735

99,476

Charge for year

1,700

3,791

5,491

At 31 October 2025

50,441

54,526

104,967

NET BOOK VALUE

At 31 October 2025

9,636

15,163

24,799

At 31 October 2024

11,336

18,954

30,290

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.10.25

31.10.24

£

£

Tax

-

4,991

Prepayments

84

582

84

5,573

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.10.25

31.10.24

£

£

Social security and other taxes

19,425

23,028

Other creditors

5,406

7,714

Directors' current accounts

51,532

4,831

Accrued expenses

2,598

2,491

78,961

38,064

8.	RELATED PARTY DISCLOSURES

The company is controlled by its directors, G Frezza and Mrs E Frezza.