Pasta Ripiena Limited

(Registration number: 10936311)
Balance Sheet as at 31 January 2026

	Note	2026 £	2025 £
Fixed assets
Tangible assets	4	7,428	9,489
Current assets
Stocks		5,000	5,734
Debtors	5	139,613	132,509
Cash at bank and in hand		1,190	2,375
		145,803	140,618
Creditors: Amounts falling due within one year	6	(114,644)	(133,478)
Net current assets		31,159	7,140
Total assets less current liabilities		38,587	16,629
Creditors: Amounts falling due after more than one year	6	(6,392)	(11,901)
Net assets		32,195	4,728
Capital and reserves
Called up share capital		100	100
Profit and loss account		32,095	4,628
Total equity		32,195	4,728

Pasta Ripiena Limited

(Registration number: 10936311)
Balance Sheet as at 31 January 2026

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 accounts for the year in question in accordance with section 476; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and FRS 102 ‘The Financial Reporting Standard Applicable in the UK and Republic of Ireland’.

Approved and authorised for issue by the Board on 29 October 2026 and signed on its behalf by:
 

.........................................

J H Harvey
Director

Pasta Ripiena Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 January 2026

1	Statutory information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
Mill Cottage
Mina Road
Bristol
BS2 9YN

2	Accounting policies

Summary of significant accounting policies

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A - 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006.

Basis of preparation

These financial statements have been prepared using the historical cost convention.

The financial statements are prepared in pounds sterling which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.

Going concern

The financial statements have been prepared on a going concern basis. The directors have considered the forecasted cashflows for the company for the twelve months from the date of approval of these financial statements and have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods in the ordinary course of the company’s activities. Turnover is shown net of sales added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

The company's revenue is comprised of food and bevarage sales at a restaurant.

Pasta Ripiena Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 January 2026

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Tangible fixed assets

Tangible fixed assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible fixed assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Short leasehold improvements	25% Straight line
Kitchen Equipment	25% Straight line
Office equipment	25% Straight line

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits.

Trade debtors

Trade debtors are recognised initially at the transaction price. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method, and where applicable includes those overheads that have been incurred in bringing the stocks to their present location and condition.

At each reporting date, stocks are assessed for impairment. If stocks are impaired, the carrying amount is reduced to its selling price less costs to complete and sell; the impairment loss is recognised immediately in profit or loss.

Trade creditors

Trade creditors are recognised at the transaction price.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments.

Pasta Ripiena Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 January 2026

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

Employee benefits
The costs of short-term employee benefits are recognised as a liability and an expense.

The cost of any unused holiday entitlement is recognised in the period in which the employees' services are received.

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 8 (2025 - 10).

4	Tangible fixed assets

	Short leasehold improvements £	Kitchen Equipment £	Office equipment £	Total £
Cost
At 1 February 2025	56,741	19,384	632	76,757
Additions	-	3,486	-	3,486
At 31 January 2026	56,741	22,870	632	80,243
Depreciation
At 1 February 2025	52,268	14,556	444	67,268
Charge for the year	2,237	3,153	157	5,547
At 31 January 2026	54,505	17,709	601	72,815
Carrying amount
At 31 January 2026	2,236	5,161	31	7,428
At 31 January 2025	4,473	4,828	188	9,489

Pasta Ripiena Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 January 2026

5	Debtors: amounts falling due within one year

	2026 £	2025 £
Trade debtors	1,645	-
Amounts owed by related parties	115,225	111,917
Other debtors	20,858	18,483
Prepayments	1,885	2,109
	139,613	132,509

6

Creditors

	2026 £	2025 £
Amounts falling due within one year
Bank loans and overdrafts	10,000	11,000
Trade creditors	47,637	82,559
Amounts owed to related parties	4,993	-
Taxation and social security	32,004	21,591
Other creditors	1,339	7,839
Accruals	3,420	3,420
Directors' loan accounts	6,914	7,069
Corporation tax	8,337	-
	114,644	133,478

Director's loan accounts are unsecured, interest free and repayable on demand.

	2026 £	2025 £
Due after one year
Bank loans and overdrafts	6,392	11,901