I CALABRESI LTD. - Filleted accounts

Registered number

07506714

I CALABRESI LTD.

Filleted Accounts

31 January 2026

I CALABRESI LTD.
Registered number:		07506714
Balance Sheet
as at 31 January 2026

Notes			2026			2025
£				£
Fixed assets
Tangible assets	3		373			455

Current assets
Stocks		28,000			28,000
Debtors	4	4,134			-
Cash at bank and in hand		4,113			2,673
		36,247			30,673

Creditors: amounts falling due within one year	5	(34,890)			(30,262)

Net current assets			1,357			411

Net assets			1,730			866

Capital and reserves
Called up share capital			1			1
Profit and loss account			1,729			865

Shareholder's funds			1,730			866

The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




Antonio Pipicella
Director
Approved by the board on 29 October 2026

I CALABRESI LTD.
Notes to the Accounts
for the year ended 31 January 2026


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	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 from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Equipment	18% reducing balance

	Stocks
	Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.


2	Employees		2026		2025
Number				Number

	Average number of persons employed by the company		1		1


3	Tangible fixed assets
					Equipment
£
	Cost
	At 1 February 2025				10,231
	At 31 January 2026				10,231

	Depreciation
	At 1 February 2025				9,776
	Charge for the year				82
	At 31 January 2026				9,858

	Net book value
	At 31 January 2026				373
	At 31 January 2025				455


4	Debtors		2026		2025
£				£

	Trade debtors		4,134		-


5	Creditors: amounts falling due within one year		2026		2025
£				£

	Director current account		30,858		24,362
	Taxation and social security costs		2,592		4,460
	Other creditors		1,440		1,440
			34,890		30,262


6	Other information

	I CALABRESI LTD. is a private company limited by shares and incorporated in England. Its registered office is: