Pastaria Bianchi Limited

(Registration number: 11790482)
Balance Sheet as at 31 January 2026

	Note	2026 £	2025 £
Fixed assets
Tangible assets	4	28,940	35,685
Current assets
Stocks		7,550	7,265
Debtors	5	52,524	29,129
Cash at bank and in hand		1,148	3,471
		61,222	39,865
Creditors: Amounts falling due within one year	6	(61,548)	(52,408)
Net current liabilities		(326)	(12,543)
Total assets less current liabilities		28,614	23,142
Creditors: Amounts falling due after more than one year	6	(6,500)	(18,500)
Net assets		22,114	4,642
Capital and reserves
Called up share capital	7	100	100
Profit and loss account		22,014	4,542
Total equity		22,114	4,642

Pastaria Bianchi Limited

(Registration number: 11790482)
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

Pastaria Bianchi 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 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.

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.

Pastaria Bianchi Limited

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

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 statement of financial position 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	Over the life of the lease
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. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. 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.

The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the inventories 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.

Leases

Leases in which substantially all the risks and rewards of ownership are retained by the lessor are classified as operating leases. Payments made under operating leases are charged to profit or loss on a straight-line basis over the period of the lease.

Share capital

Ordinary shares are classfied 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.

Pastaria Bianchi 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 9 (2025 - 9).

Pastaria Bianchi Limited

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

4	Tangible fixed assets

	Short leasehold improvements  £	Office equipment  £	Kitchen equipment £	Total £
Cost
At 1 February 2025	86,656	332	16,129	103,117
Additions	-	-	1,820	1,820
At 31 January 2026	86,656	332	17,949	104,937
Depreciation
At 1 February 2025	53,203	220	14,009	67,432
Charge for the year	6,947	83	1,535	8,565
At 31 January 2026	60,150	303	15,544	75,997
Carrying amount
At 31 January 2026	26,506	29	2,405	28,940
At 31 January 2025	33,453	112	2,120	35,685

5	Debtors: amounts falling due within one year

	Note	2026 £	2025 £
Trade debtors		1,673	640
Amounts owed by related parties	9	26,931	8,067
Directors' loan accounts		1,732	58
Other debtors		18,677	16,582
Prepayments		3,511	3,782
		52,524	29,129

Pastaria Bianchi Limited

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

6

Creditors

	Note	2026 £	2025 £
Amounts falling due within one year
Trade creditors		13,765	14,467
Amounts owed to related parties	9	17,016	-
Taxation and social security		9,044	26,092
Other creditors		6,226	7,694
Accruals		2,000	2,000
Corporation tax		7,497	495
Bank borrowings		6,000	-
Directors' loan accounts		-	1,660
		61,548	52,408

	2026 £	2025 £
Due after one year
Loan	6,500	18,500