Tessellate Design Studio Ltd 08309874 false 2023-12-01 2024-11-30 2024-11-30 The principal activity of the company is graphic and website design services. Digita Accounts Production Advanced 6.30.9574.0 true 08309874 2023-12-01 2024-11-30 08309874 2024-11-30 08309874 bus:OrdinaryShareClass1 2024-11-30 08309874 core:RetainedEarningsAccumulatedLosses 2024-11-30 08309874 core:ShareCapital 2024-11-30 08309874 core:CurrentFinancialInstruments 2024-11-30 08309874 core:CurrentFinancialInstruments core:WithinOneYear 2024-11-30 08309874 core:Goodwill 2024-11-30 08309874 core:FurnitureFittingsToolsEquipment 2024-11-30 08309874 core:LandBuildings 2024-11-30 08309874 bus:SmallEntities 2023-12-01 2024-11-30 08309874 bus:AuditExemptWithAccountantsReport 2023-12-01 2024-11-30 08309874 bus:FilletedAccounts 2023-12-01 2024-11-30 08309874 bus:SmallCompaniesRegimeForAccounts 2023-12-01 2024-11-30 08309874 bus:RegisteredOffice 2023-12-01 2024-11-30 08309874 bus:Director2 2023-12-01 2024-11-30 08309874 bus:OrdinaryShareClass1 2023-12-01 2024-11-30 08309874 bus:PrivateLimitedCompanyLtd 2023-12-01 2024-11-30 08309874 core:Goodwill 2023-12-01 2024-11-30 08309874 core:FurnitureFittings 2023-12-01 2024-11-30 08309874 core:FurnitureFittingsToolsEquipment 2023-12-01 2024-11-30 08309874 core:LandBuildings 2023-12-01 2024-11-30 08309874 countries:EnglandWales 2023-12-01 2024-11-30 08309874 2023-11-30 08309874 core:Goodwill 2023-11-30 08309874 core:FurnitureFittingsToolsEquipment 2023-11-30 08309874 core:LandBuildings 2023-11-30 08309874 2022-12-01 2023-11-30 08309874 2023-11-30 08309874 bus:OrdinaryShareClass1 2023-11-30 08309874 core:RetainedEarningsAccumulatedLosses 2023-11-30 08309874 core:ShareCapital 2023-11-30 08309874 core:CurrentFinancialInstruments 2023-11-30 08309874 core:CurrentFinancialInstruments core:WithinOneYear 2023-11-30 08309874 core:Goodwill 2023-11-30 08309874 core:FurnitureFittingsToolsEquipment 2023-11-30 08309874 core:LandBuildings 2023-11-30 iso4217:GBP xbrli:pure xbrli:shares

Registration number: 08309874

Tessellate Design Studio Ltd

trading as Tessellate Design Studio

Unaudited Filleted Financial Statements

for the Year Ended 30 November 2024

 

Tessellate Design Studio Ltd
trading as Tessellate Design Studio

Contents


 

Balance Sheet

1 to 2

Notes to the Unaudited Financial Statements

3 to 8

 

Tessellate Design Studio Ltd
trading as Tessellate Design Studio

Registration number: 08309874

Balance Sheet as at 30 November 2024

Note

2024
£

2023
£

Fixed assets

 

Intangible assets

4

1

1

Tangible assets

5

5,233

1,774

 

5,234

1,775

Current assets

 

Debtors

6

63,585

98,128

Cash at bank and in hand

 

135,719

111,916

 

199,304

210,044

Creditors: Amounts falling due within one year

7

(50,583)

(62,760)

Net current assets

 

148,721

147,284

Total assets less current liabilities

 

153,955

149,059

Provisions for liabilities

(995)

(444)

Net assets

 

152,960

148,615

Capital and reserves

 

Called up share capital

8

300

300

Retained earnings

152,660

148,315

Shareholders' funds

 

152,960

148,615



The director's statements required by sections 475 (2) and (3) are shown on the following page which forms part of this Balance Sheet.

 

Tessellate Design Studio Ltd
trading as Tessellate Design Studio

Registration number: 08309874

Balance Sheet as at 30 November 2024 (continued)

For the financial year ending 30 November 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 20 August 2025 and signed on its behalf by:
 

D M Hills
Director

   
     

 

Tessellate Design Studio Ltd
trading as Tessellate Design Studio

Notes to the Unaudited Financial Statements for the Year Ended 30 November 2024

1

General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
18 Bellomonte Crescent
Drayton
Norwich
Norfolk
NR8 6EJ

The principal place of business is:
13-15 St Georges St
Norwich
Norfolk
NR3 1AB
England

2

Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

The financial statements are presented in sterling which is the functional currency of the company and rounded to the nearest £.

 

Tessellate Design Studio Ltd
trading as Tessellate Design Studio

Notes to the Unaudited Financial Statements for the Year Ended 30 November 2024 (continued)

2

Accounting policies (continued)

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.

Unrelieved tax losses and other deferred tax assets are recognised when 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.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

 

Tessellate Design Studio Ltd
trading as Tessellate Design Studio

Notes to the Unaudited Financial Statements for the Year Ended 30 November 2024 (continued)

2

Accounting policies (continued)

Asset class

Depreciation method and rate

Fixtures, fittings and equipment

25% straight line

Goodwill

Goodwill arising on the acquisition of an entity represents the excess of the cost of acquisition over the company’s interest in the net fair value of the identifiable assets, liabilities and contingent liabilities of the entity recognised at the date of acquisition. Goodwill is initially recognised as an asset at cost and is subsequently measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is held in the currency of the acquired entity and revalued to the closing rate at each reporting period date. Goodwill is amortised over its useful life, which shall not exceed ten years if a reliable estimate of the useful life cannot be made.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3

Staff numbers

The average number of persons employed by the company (including directors) during the year, was 6 (2023 - 5).

 

Tessellate Design Studio Ltd
trading as Tessellate Design Studio

Notes to the Unaudited Financial Statements for the Year Ended 30 November 2024 (continued)

4

Intangible assets

Goodwill
 £

Total
£

Cost or valuation

At 1 December 2023

10,000

10,000

At 30 November 2024

10,000

10,000

Amortisation

At 1 December 2023

9,999

9,999

At 30 November 2024

9,999

9,999

Carrying amount

At 30 November 2024

1

1

At 30 November 2023

1

1

 

Tessellate Design Studio Ltd
trading as Tessellate Design Studio

Notes to the Unaudited Financial Statements for the Year Ended 30 November 2024 (continued)

5

Tangible assets

Land and buildings
£

Furniture, fittings and equipment
 £

Total
£

Cost or valuation

At 1 December 2023

5,484

31,693

37,177

Additions

-

6,158

6,158

At 30 November 2024

5,484

37,851

43,335

Depreciation

At 1 December 2023

5,484

29,919

35,403

Charge for the year

-

2,699

2,699

At 30 November 2024

5,484

32,618

38,102

Carrying amount

At 30 November 2024

-

5,233

5,233

At 30 November 2023

-

1,774

1,774

6

Debtors

Current

2024
£

2023
£

Trade debtors

59,705

94,286

Prepayments

669

630

Other debtors

3,211

3,212

 

63,585

98,128

 

Tessellate Design Studio Ltd
trading as Tessellate Design Studio

Notes to the Unaudited Financial Statements for the Year Ended 30 November 2024 (continued)

7

Creditors

Creditors: amounts falling due within one year

Note

2024
£

2023
£

Due within one year

 

Trade creditors

 

260

954

Directors loan account

24,018

31,315

Taxation and social security

 

22,248

26,284

Other creditors

 

4,057

4,207

 

50,583

62,760

8

Share capital

Allotted, called up and fully paid shares

2024

2023

No.

£

No.

£

Ordinary shares of £1 each

300

300

300

300