REGISTERED NUMBER: 07392070 (England and Wales)

ABBREVIATED UNAUDITED ACCOUNTS

FOR THE YEAR ENDED 30TH SEPTEMBER 2016

FOR

ABRUZZO RESTAURANTS LIMITED

Page

Company Information

1

Abbreviated Balance Sheet

2

Notes to the Abbreviated Accounts

4

Chartered Accountants' Report

6

DIRECTORS:

A Savaris

S Hicks

REGISTERED OFFICE:

116 Mill Street

Macclesfield

Cheshire

SK11 6NR

REGISTERED NUMBER:

07392070 (England and Wales)

ACCOUNTANTS:

Hunter Healey Limited

Abacus House

450 Warrington Road

Culcheth

Warrington

Cheshire

WA3 5QX

FIXED ASSETS

Tangible assets

2

45,990

58,125

CURRENT ASSETS

Stocks

17,000

16,500

Debtors

11,400

11,400

Cash at bank

2,998

2,693

31,398

30,593

CREDITORS

Amounts falling due within one year

146,438

159,830

NET CURRENT LIABILITIES

(115,040

)

(129,237

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(69,050

)

(71,112

)

PROVISIONS FOR LIABILITIES

3,019

4,025

NET LIABILITIES

(72,069

)

(75,137

)

CAPITAL AND RESERVES

Called up share capital

3

100

100

Profit and loss account

(72,169

)

(75,237

)

SHAREHOLDERS' FUNDS

(72,069

)

(75,137

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30th September 2016.

The members have not required the company to obtain an audit of its financial statements for the year ended 30th September 2016 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The abbreviated accounts have been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small companies.

The financial statements were approved by the Board of Directors on 15th June 2017 and were signed on its behalf by:

A Savaris - Director

1.	ACCOUNTING POLICIES

Accounting convention

The financial statements have been prepared under the historical cost convention and in accordance with the

Financial Reporting Standard for Smaller Entities (effective January 2015).

Turnover

Turnover represents net invoiced sales of goods, excluding value added tax.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery

-

25% on reducing balance

Fixtures and fittings

-

25% on reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and

slow moving items.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the

balance sheet date.

2.	TANGIBLE FIXED ASSETS

Total

£

COST

At 1st October 2015

and 30th September 2016

142,729

DEPRECIATION

At 1st October 2015

84,604

Charge for year

12,135

At 30th September 2016

96,739

NET BOOK VALUE

At 30th September 2016

45,990

At 30th September 2015

58,125

3.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2016

2015

value:

£

£

100

Ordinary

£1

100

100

4.	GOING CONCERN

During the year, the company made a profit of £3,068 (2015 Loss - £13,552). The company also had net

liabilities of £72,069 (2015 - £75,137) at the 30th September 2016.

The accounts have been prepared on a going concern basis as the company continues to have the full support of

its directors.

5.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is A Savaris, director and majority shareholder.

The following reproduces the text of the report prepared for the directors in respect of the company's annual

unaudited financial statements, from which the unaudited abbreviated accounts (set out on pages two to five)

have been prepared.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the

financial statements of Abruzzo Restaurants Limited for the year ended 30th September 2016 which comprise the

Profit and Loss Account, the Balance Sheet and the related notes from the company's accounting records and from

information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of Abruzzo Restaurants Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Abruzzo Restaurants Limited and state those matters that we have agreed to state to the Board of Directors of Abruzzo Restaurants Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Abruzzo Restaurants Limited Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Abruzzo Restaurants Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Abruzzo Restaurants Limited. You consider that Abruzzo Restaurants Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Abruzzo Restaurants Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Hunter Healey Limited

Abacus House

450 Warrington Road

Culcheth

Warrington

Cheshire

WA3 5QX

Date: .............................................