Caldesi At Bray Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 06194122

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	5		210,147		273,248

			210,147		273,248
CURRENT ASSETS
Stocks	6	21,034		22,220
Debtors	7	590,082		521,232
Cash at bank and in hand		121,684		58,462

		732,800		601,914
Creditors: Amounts Falling Due Within One Year	8	(534,222 )		(390,327 )

NET CURRENT ASSETS (LIABILITIES)			198,578		211,587

TOTAL ASSETS LESS CURRENT LIABILITIES			408,725		484,835

NET ASSETS			408,725		484,835

CAPITAL AND RESERVES
Called up share capital	9		100		100
Profit and Loss Account			408,625		484,735

SHAREHOLDERS' FUNDS			408,725		484,835

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Caldesi At Bray Limited

Balance Sheet (continued)

As At 28 February 2025

For the year ending 28 February 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr Giancarlo Caldesi

Director

19/05/2025

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

Caldesi At Bray Limited is a private company, limited by shares, incorporated in England & Wales, registered number 06194122 . The registered office is 118 Marylebone Lane, London, W1U 2QF.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. 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 is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Intangible Fixed Assets and Amortisation - Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2013, is being amortised evenly over its estimated useful life of ten years.

2.4. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Leasehold	in accordance with the lease
Plant & Machinery	20% on Cost
Motor Vehicles	20% on Reduced Balance
Fixtures & Fittings	20% on Cost
Computer Equipment	20% on Cost

2.5. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 18 (2024: 17)

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Caldesi At Bray Limited

Notes to the Financial Statements (continued)

For The Year Ended 28 February 2025

4. Intangible Assets

	Goodwill
	£
Cost
As at 1 March 2024	50,000

As at 28 February 2025	50,000

Amortisation
As at 1 March 2024	50,000

As at 28 February 2025	50,000

Net Book Value
As at 28 February 2025	-

As at 1 March 2024	-

5. Tangible Assets

	Land & Property
	Leasehold	Plant & Machinery	Motor Vehicles	Fixtures & Fittings
	£	£	£	£
Cost
As at 1 March 2024	172,830	90,565	96,251	172,869
Additions	1,240	12,598	-	4,566

As at 28 February 2025	174,070	103,163	96,251	177,435

Depreciation
As at 1 March 2024	130,160	48,582	32,799	50,043
Provided during the period	12,386	20,632	12,690	35,487

As at 28 February 2025	142,546	69,214	45,489	85,530

Net Book Value
As at 28 February 2025	31,524	33,949	50,762	91,905

As at 1 March 2024	42,670	41,983	63,452	122,826


	Computer Equipment	Total
	£	£
Cost
As at 1 March 2024	3,626	536,141
Additions	519	18,923

As at 28 February 2025	4,145	555,064

Depreciation
As at 1 March 2024	1,309	262,893
Provided during the period	829	82,024

As at 28 February 2025	2,138	344,917

...CONTINUED

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Caldesi At Bray Limited

Notes to the Financial Statements (continued)

For The Year Ended 28 February 2025

Net Book Value
As at 28 February 2025	2,007	210,147

As at 1 March 2024	2,317	273,248

6. Stocks

	2025	2024
	£	£
Finished goods	21,034	22,220

7. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	6,896	7,817
Amounts owed by group undertakings	569,193	504,306
Other debtors	13,993	9,109

	590,082	521,232

8. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	162,425	146,342
Amounts owed to group undertakings	174,061	52,860
Other creditors	149,859	139,100
Taxation and social security	47,877	52,025

	534,222	390,327

9. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	100	100

10. Related Party Transactions

At the balance sheet date, the company owed an amount of £52,860 (2024: £174,061) to Caldesi Holdings Ltd, and owed £462,164 (2024: £450,158) by Caldesi Enterprises Limited, owed £11,200 (2024: £3,710) by Caldesi In Belsize Park Limited and owed £95,828 (2024: £50,438) owed by La Cucina Caldesi Limited. The companies are related parties by virtue of common control.

As at balance sheet date the company owed to the director £84,062 (2024: £83,567).

11. Ultimate Controlling Party

The company's ultimate controlling party is Caldesi Holding Limited by virtue of his ownership of 100% of the issued share capital in the company.

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