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REGISTERED NUMBER: 08784963 (England and Wales)









Unaudited Financial Statements

for the Year Ended 30 April 2024

for

TESSELLATE SQUARE LIMITED

TESSELLATE SQUARE LIMITED (REGISTERED NUMBER: 08784963)






Contents of the Financial Statements
for the Year Ended 30 April 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


TESSELLATE SQUARE LIMITED

Company Information
for the Year Ended 30 April 2024







DIRECTORS: L Lambert
B Lambert





REGISTERED OFFICE: The Old Workshop
1 Ecclesall Road South
Sheffield
S11 9PA





REGISTERED NUMBER: 08784963 (England and Wales)





ACCOUNTANTS: Brown McLeod Limited
Chartered Accountants
The Old Workshop
1 Ecclesall Road South
Sheffield
South Yorkshire
S11 9PA

TESSELLATE SQUARE LIMITED (REGISTERED NUMBER: 08784963)

Balance Sheet
30 April 2024

30.4.24 30.4.23
Notes £    £    £    £   
FIXED ASSETS
Property, plant and equipment 4 108 135
Investment property 5 435,000 445,000
435,108 445,135

CURRENT ASSETS
Debtors 6 937,052 709,009
Cash at bank 170,235 390,142
1,107,287 1,099,151
CREDITORS
Amounts falling due within one year 7 441,450 440,717
NET CURRENT ASSETS 665,837 658,434
TOTAL ASSETS LESS CURRENT
LIABILITIES

1,100,945

1,103,569

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 1,100,845 1,103,469
1,100,945 1,103,569

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2024 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.

TESSELLATE SQUARE LIMITED (REGISTERED NUMBER: 08784963)

Balance Sheet - continued
30 April 2024


The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 16 September 2024 and were signed on its behalf by:





B Lambert - Director


TESSELLATE SQUARE LIMITED (REGISTERED NUMBER: 08784963)

Notes to the Financial Statements
for the Year Ended 30 April 2024

1. STATUTORY INFORMATION

Tessellate Square Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention as modified by the revaluation of certain assets.

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 etc - 20% on reducing balance

Investment property
Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2023 - NIL).

4. PROPERTY, PLANT AND EQUIPMENT
Plant and
machinery
etc
£   
COST
At 1 May 2023
and 30 April 2024 644
DEPRECIATION
At 1 May 2023 509
Charge for year 27
At 30 April 2024 536
NET BOOK VALUE
At 30 April 2024 108
At 30 April 2023 135

TESSELLATE SQUARE LIMITED (REGISTERED NUMBER: 08784963)

Notes to the Financial Statements - continued
for the Year Ended 30 April 2024

5. INVESTMENT PROPERTY
Total
£   
COST OR VALUATION
At 1 May 2023 445,000
Revaluations (10,000 )
At 30 April 2024 435,000
NET BOOK VALUE
At 30 April 2024 435,000
At 30 April 2023 445,000

Cost or valuation at 30 April 2024 is represented by:
£   
Valuation in 2024 435,000

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.4.24 30.4.23
£    £   
Other debtors 937,052 709,009

Included within other debtors is an inter-company loan due from Carre Tessellate, a French company connected with the directors, of £935,874 (2023: £707,618).

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.4.24 30.4.23
£    £   
Taxation and social security 1,737 2,044
Other creditors 439,713 438,673
441,450 440,717

Included within other creditors is an inter-company loan due to Tessellate Triangle Ltd, a company connected with the directors, of £350,000 (2023: £350,000).