2023-09-012024-08-312024-08-31false12840977FISTERRA CO 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FISTERRA CO LIMITED

Registered Number
12840977
(England and Wales)

Unaudited Financial Statements for the Year ended
31 August 2024

FISTERRA CO LIMITED
Company Information
for the year from 1 September 2023 to 31 August 2024

Director

TARJANYI, Jennifer

Registered Address

3 Frederick Gardens
Brighton
BN1 4TB

Registered Number

12840977 (England and Wales)
FISTERRA CO LIMITED
Balance Sheet as at
31 August 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets31,0511,997
1,0511,997
Current assets
Debtors436,96114,659
Cash at bank and on hand25129,099
37,21243,758
Creditors amounts falling due within one year5(37,225)(26,304)
Net current assets (liabilities)(13)17,454
Total assets less current liabilities1,03819,451
Provisions for liabilities6(200)(326)
Net assets83819,125
Capital and reserves
Called up share capital100100
Profit and loss account73819,025
Shareholders' funds83819,125
The financial statements were approved and authorised for issue by the Director on 13 May 2025, and are signed on its behalf by:
TARJANYI, Jennifer
Director
Registered Company No. 12840977
FISTERRA CO LIMITED
Notes to the Financial Statements
for the year ended 31 August 2024

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.
Revenue from rendering of services
Revenue 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.
Employee benefits
Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.
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.
Foreign currency translation
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
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, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Tangible fixed assets and depreciation
All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Straight line (years)
Fixtures and fittings7
Office Equipment3
Trade and other debtors
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
Trade and other creditors
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
Related parties
For the purposes of these financial statements, a related party could be a person or an entity. Careful consideration is given to the definition of a related party to ensure that all related party relationships, transactions and balances are identified.
2.Average number of employees

20242023
Average number of employees during the year22
3.Tangible fixed assets

Office Equipment

Total

££
Cost or valuation
At 01 September 234,5694,569
At 31 August 244,5694,569
Depreciation and impairment
At 01 September 232,5722,572
Charge for year946946
At 31 August 243,5183,518
Net book value
At 31 August 241,0511,051
At 31 August 231,9971,997
4.Debtors: amounts due within one year

2024

2023

££
Trade debtors / trade receivables35,66012,250
Other debtors1,0071,916
Prepayments and accrued income294493
Total36,96114,659
5.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables18565
Taxation and social security11,84723,633
Other creditors25,1932,606
Total37,22526,304
6.Provisions for liabilities

2024

2023

££
Net deferred tax liability (asset)200326
Total200326
7.Related party transactions
Included in Other Creditors is a loan to the company from the Director of £2,336 (FY2023: £2,606). This amount is unsecured, undated, interest free and repayable on demand.