Bianchi Centrale Limited

(Registration number: 14665326)
Balance Sheet as at 31 January 2026

	Note	2026 £	2025 £
Fixed assets
Tangible assets	5	15,119	18,205
Current assets
Stocks		6,250	6,000
Debtors	6	132,907	36,613
Cash at bank and in hand		663	2
		139,820	42,615
Creditors: Amounts falling due within one year	7	(144,660)	(93,847)
Net current liabilities		(4,840)	(51,232)
Total assets less current liabilities		10,279	(33,027)
Provisions for liabilities		(2,000)	-
Net assets/(liabilities)		8,279	(33,027)
Capital and reserves
Called up share capital	8	100	100
Profit and loss account		8,179	(33,127)
Total equity		8,279	(33,027)

Bianchi Centrale Limited

(Registration number: 14665326)
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’.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime and the option not to file the Profit and Loss Account has been taken.

Approved and authorised for issue by the Board on 30 October 2026 and signed on its behalf by:
 

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

J H Harvey
Director

Bianchi Centrale 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 accounts have been prepared on a going concern basis which assumes that the company has sufficient funds to continue to trade for the foreseeable future. The directors have indicated their willingness to continue to support the company and accordingly the accounts have been prepared on the basis that the company is a going concern.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value 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 deferred 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.

Bianchi Centrale Limited

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

Deferred tax
Deferred income tax is recognised on temporary differences arising between the tax bases of assets and liabilities and their carrying amounts in the financial statements and on unused tax losses or tax credits in the company. Deferred income tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date.

The carrying amount of deferred tax assets are reviewed at each reporting date and a valuation allowance is set up against deferred tax assets so that the net carrying amount equals the highest amount that is more likely than not to be recovered based on current or future taxable profit.

Tangible fixed assets

Tangible 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 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:

Motor vehicles	25% straight-line

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

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 net realisable value.

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 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.

Bianchi Centrale 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).

4

Taxation

Deferred tax

Deferred tax assets and liabilities

2026	Liability £
	2,000

Bianchi Centrale Limited

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

5	Tangible fixed assets

	Kitchen Equipment £	Furniture and fixtures £	Total £
Cost
At 1 February 2025	27,088	-	27,088
Additions	1,606	2,455	4,061
At 31 January 2026	28,694	2,455	31,149
Depreciation
At 1 February 2025	8,883	-	8,883
Charge for the year	7,041	106	7,147
At 31 January 2026	15,924	106	16,030
Carrying amount
At 31 January 2026	12,770	2,349	15,119
At 31 January 2025	18,205	-	18,205

6	Debtors: amounts falling due within one year

	Note	2026 £	2025 £
Trade debtors		32,727	24,271
Amounts owed by related parties	10	97,993	8,560
Prepayments		1,247	3,055
Other debtors		940	727
		132,907	36,613

Bianchi Centrale Limited

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

7

Creditors

	Note	2026 £	2025 £
Amounts falling due within one year
Trade creditors		34,655	36,820
Amounts owed to related parties	10	59,098	18,537
Taxation and social security		29,934	25,692
Other creditors		963	943
Accruals and deferred income		12,413	2,486
Bank overdrafts		6,857	8,629
Directors' loan accounts		740	740
		144,660	93,847

8	Share capital

Allotted, called up and fully paid shares

	2026		2025
	No.	£	No.	£
Ordinary of £1 each	100	100	100	100

Bianchi Centrale Limited

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

9	Obligations under leases and hire purchase contracts

Operating leases

The total of future minimum lease payments is as follows:

	2026 £	2025 £
Not later than one year	18,770	18,700
Later than one year and not later than five years	65,017	75,080
Later than five years	-	9,350
	83,787	103,130

10	Related party transactions

Income and receivables from related parties

2026	Other related parties £
Amounts receivable from related party	97,993

2025	Other related parties £
Amounts receivable from related party	8,560

During the year, the company sold goods totalling £110,399 (2025: £107,544) to related parties.

Expenditure with and payables to related parties

2026	Other related parties £
Amounts payable to related party	59,098

2025	Other related parties £
Amounts payable to related party	18,537

During the year, the company was recharged staff costs of £17,000 (2025: £Nil) from a related party.