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REGISTERED NUMBER: 14647519 (England and Wales)












UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2024

FOR

TISSA FONTANEDA RETAIL LIMITED

TISSA FONTANEDA RETAIL LIMITED (REGISTERED NUMBER: 14647519)

CONTENTS OF THE FINANCIAL STATEMENTS
for the year ended 31 December 2024










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


TISSA FONTANEDA RETAIL LIMITED

COMPANY INFORMATION
for the year ended 31 December 2024







DIRECTOR: Ms C A Fontaneda Bamberger





REGISTERED OFFICE: 3 Pegasus House, Pegasus Court
Olympus Avenue
Warwick
Warwickshire
CV34 6LW





REGISTERED NUMBER: 14647519 (England and Wales)





ACCOUNTANTS: Pentlands Accountants and advisors Ltd
Chartered Certified Accountants
and Registered Auditors
3 & 4 Pegasus House
Pegasus Court
Olympus Avenue
Warwick
Warwickshire
CV34 6LW

TISSA FONTANEDA RETAIL LIMITED (REGISTERED NUMBER: 14647519)

BALANCE SHEET
31 December 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 68,378 102,501

CURRENT ASSETS
Stocks 111,014 74,783
Debtors 5 32,400 8,575
Cash at bank and in hand 23,356 24,804
166,770 108,162
CREDITORS
Amounts falling due within one year 6 103,652 165,717
NET CURRENT ASSETS/(LIABILITIES) 63,118 (57,555 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

131,496

44,946

CREDITORS
Amounts falling due after more than one
year

7

104,746

159,036
NET ASSETS/(LIABILITIES) 26,750 (114,090 )

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 26,650 (114,190 )
26,750 (114,090 )

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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.

TISSA FONTANEDA RETAIL LIMITED (REGISTERED NUMBER: 14647519)

BALANCE SHEET - continued
31 December 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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 16 April 2025 and were signed by:





Ms C A Fontaneda Bamberger - Director


TISSA FONTANEDA RETAIL LIMITED (REGISTERED NUMBER: 14647519)

NOTES TO THE FINANCIAL STATEMENTS
for the year ended 31 December 2024


1. STATUTORY INFORMATION

Tissa Fontaneda Retail 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.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Fixtures and fittings - 20% on cost
Computer equipment - 20% on cost

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

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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.

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

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Going concern
The financial statements have been prepared on the going concern basis, on the understanding that the Directors and Parent Company will continue to financially support the company.

TISSA FONTANEDA RETAIL LIMITED (REGISTERED NUMBER: 14647519)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the year ended 31 December 2024


3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2023 - 3 ) .

4. TANGIBLE FIXED ASSETS
Fixtures
and Computer
fittings equipment Totals
£    £    £   
COST
At 1 January 2024 128,028 100 128,128
Additions 7,003 - 7,003
Disposals (23,502 ) - (23,502 )
At 31 December 2024 111,529 100 111,629
DEPRECIATION
At 1 January 2024 25,607 20 25,627
Charge for year 22,305 20 22,325
Eliminated on disposal (4,701 ) - (4,701 )
At 31 December 2024 43,211 40 43,251
NET BOOK VALUE
At 31 December 2024 68,318 60 68,378
At 31 December 2023 102,421 80 102,501

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 3,445 2,835
Other debtors 28,955 5,740
32,400 8,575

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade creditors 60,544 66,485
Taxation and social security 26,282 6,476
Other creditors 16,826 92,756
103,652 165,717

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2024 2023
£    £   
Amounts owed to group undertakings 104,746 159,036

TISSA FONTANEDA RETAIL LIMITED (REGISTERED NUMBER: 14647519)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the year ended 31 December 2024


8. LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:
2024 2023
£    £   
Within one year 281,250 356,250

9. ULTIMATE PARENT COMPANY

The Ultimate Parent Company is Tissa Fontaneda S.L.