RISTORANTE ARLECCHINO LIMITED


Directors	G M Mazzoni
	L C Mazzoni


Registered Address	68 West Blackhall Street
	Greenock
	PA15 1XG


Registered Number	SC444940 (Scotland)

Balance Sheet as at
30 April 2026

	Notes	2026		2025
		£	£	£	£
Fixed assets
Intangible assets	3		24,150		27,600
Tangible assets	4		25,000		19,568
			49,150		47,168
Current assets
Stocks		3,610		4,290
Debtors	5	1,340		6,359
Cash at bank and on hand		15,629		20,235
		20,579		30,884
Creditors amounts falling due within one year	6	(37,235)		(45,490)
Net current assets (liabilities)			(16,656)		(14,606)
Total assets less current liabilities			32,494		32,562
Provisions for liabilities			(2,830)		(838)
Net assets			29,664		31,724
Capital and reserves
Called up share capital			10		10
Profit and loss account			29,654		31,714
Shareholders' funds			29,664		31,724

The company was entitled to exemption from audit for this reporting period under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The Directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 2 November 2026, and are signed on its behalf by:

G M Mazzoni
Director

L C Mazzoni
Director

Registered Company No. SC444940

RISTORANTE ARLECCHINO LIMITED

Notes to the Financial Statements
for the year ended 30 April 2026

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in Scotland. The company's registered office is 68 West Blackhall Street, Greenock, Scotland, PA15 1XG.

	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), and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS102 have been applied other than where additional disclosure is required to show a true and fair view.

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), and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS102 have been applied other than where additional disclosure is required to show a true and fair view.

	Functional and presentation currency
	The financial statements are presented in sterling and this is the functional currency of the company.

	Going concern
	At the time of approving the financial statements, the directors have a reasonable expectation that the company has adequate resources to continue in operation for the foreseeable future. Thus the directors continue to adopt the going concern basis of accounting in preparing the financial statements.

	Turnover policy
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned as recognised at the point of delivery of the sale of food and beverages and related services.

	Defined contribution pension plan
	The company operates a defined contribution pension plan for the benefit of its employees. Contributions are recognised as expenses as they become payable. Differences between contributions payable in the year and those actually paid are recognised as either prepayments or accruals in the balance sheet. The assets of the defined contribution pension scheme are held separately from those of the company in an independently administered fund.

Defined contribution pension plan

The company operates a defined contribution pension plan for the benefit of its employees. Contributions are recognised as expenses as they become payable. Differences between contributions payable in the year and those actually paid are recognised as either prepayments or accruals in the balance sheet. The assets of the defined contribution pension scheme are held separately from those of the company in an independently administered fund.

	Current taxation
	Current tax is recognised in profit or loss and represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.

Current taxation

Current tax is recognised in profit or loss and represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.

	Deferred tax
	Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference. Current and deferred tax assets and liabilities are not discounted.

Deferred tax

Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference. Current and deferred tax assets and liabilities are not discounted.

	Goodwill
	Goodwill arising on an acquisition of a business is carried at cost less accumulated impairment losses, if any. Goodwill is amortised over its expected useful life which is estimated to be twenty years. Goodwill is assessed for impairment when there are indicators of impairment and any impairment is charged to the income statement. No reversals of impairment are recognised.

	Tangible fixed assets and depreciation
	Tangible assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and impairment losses. Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases: Leasehold improvements - 6.67% straight line Fixtures and fittings - 20% on reducing balance Computers - 25% on reducing balance Motor vehicles - 25% on reducing balance The gain or loss arising on the disposal of an asset is determined as the difference between the sales proceeds and the carrying value of the asset, and is credited or charged to the profit and loss account.

Tangible fixed assets and depreciation

Tangible assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and impairment losses.
Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Leasehold improvements                                              - 6.67% straight line
Fixtures and fittings                                                       - 20% on reducing balance
Computers                                                                     - 25% on reducing balance
Motor vehicles                                                               - 25% on reducing balance

The gain or loss arising on the disposal of an asset is determined as the difference between the sales proceeds and the carrying value of the asset, and is credited or charged to the profit and loss account.

	Stocks and work in progress
	Stock is valued at the lower of cost and estimated selling price less costs to complete and sell. Cost comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the stocks to their present location and condition.

	Cash and cash equivalents
	Cash and cash equivalents comprise cash at bank and on hand, demand deposits with banks and other short-term highly liquid investments with original maturities of three months or less. Bank overdrafts are disclosed separately within current liabilities.

	Financial instruments
	The company only enters into basic financial instruments that result in the recognition of financial assets like trade debtors and creditors. These are measured at amortised cost and are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in the Statement of comprehensive income.

2.	Average number of employees


		2026		2025
	Average number of employees during the year	18		15

3.	Intangible assets

	Goodwill	Total
	£	£
Cost or valuation
At 01 May 25	69,000	69,000
At 30 April 26	69,000	69,000
Amortisation and impairment
At 01 May 25	41,400	41,400
Charge for year	3,450	3,450
At 30 April 26	44,850	44,850
Net book value
At 30 April 26	24,150	24,150
At 30 April 25	27,600	27,600

4.	Tangible fixed assets

	Plant & machinery	Fixtures & fittings	Office Equipment	Total
	£	£	£	£
Cost or valuation
At 01 May 25	75,793	27,996	743	104,532
Additions	-	11,862	-	11,862
Disposals	-	(1,320)	-	(1,320)
At 30 April 26	75,793	38,538	743	115,074
Depreciation and impairment
At 01 May 25	60,636	24,073	255	84,964
Charge for year	5,053	1,065	181	6,299
On disposals	-	(1,189)	-	(1,189)
At 30 April 26	65,689	23,949	436	90,074
Net book value
At 30 April 26	10,104	14,589	307	25,000
At 30 April 25	15,157	3,923	488	19,568

5.	Debtors: amounts due within one year

	2026	2025
	£	£
Other debtors	71	5,200
Prepayments and accrued income	1,269	1,159
Total	1,340	6,359

6.	Creditors: amounts due within one year

	2026	2025
	£	£
Trade creditors / trade payables	1,018	12,521
Taxation and social security	14,188	12,202
Other creditors	15,416	15,280
Accrued liabilities and deferred income	6,613	5,487
Total	37,235	45,490

7.	Obligations under finance leases
	As at 30 April 2026 the company had obligations under operating leases of £6,271 (2025: Nil).