Sitruna Retail Ltd

	Page
Balance Sheet	1
Notes to the Financial Statements	2—3

Registered number: 15410044

		31 January 2025
	Notes	£	£
CURRENT ASSETS
Debtors	4	28,299
Cash at bank and in hand		21,419

		49,718
Creditors: Amounts Falling Due Within One Year	5	(41,379 )

NET CURRENT ASSETS (LIABILITIES)			8,339

TOTAL ASSETS LESS CURRENT LIABILITIES			8,339

NET ASSETS			8,339

CAPITAL AND RESERVES
Called up share capital	6		1
Profit and Loss Account			8,338

SHAREHOLDERS' FUNDS			8,339

For the period ending 31 January 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr Stephen Harris

Director

27/03/2025

The notes on pages 2 to 3 form part of these financial statements.

1. General Information

Sitruna Retail Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 15410044 . The registered office is Unit 120 Brickfields 37 Cremer Street, London, E2 8HD.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

2.3. Foreign Currencies

Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.

2.4. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

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 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.

2.5. Short term debtors and creditors

Short term debtors and creditors with no stated interest rate are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account.

3. Average Number of Employees

Average number of employees, including directors, during the period was: 1

4. Debtors

	31 January 2025
	£
Due within one year
Trade debtors	24,668
Other debtors	3,631

	28,299

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Page 3

Sitruna Retail Ltd

Notes to the Financial Statements (continued)

For the Period 13 January 2024 to 31 January 2025

5. Creditors: Amounts Falling Due Within One Year

	31 January 2025
	£
Trade creditors	37,456
Other creditors	1,967
Taxation and social security	1,956

	41,379

6. Share Capital

	31 January 2025
	£
Allotted, Called up and fully paid	1

7. Related Party Transactions

At the balance sheet date, the company owes £428 to Sitruna Consulting Limited, a company in which Mr S. Harris is also a director.

8. Ultimate Parent Undertaking and Controlling Party

The company's immediate and ultimate parent undertaking is Sitruna Holdings Ltd . Sitruna Holdings Ltd was incorporated in England and Wales. Copies of the group accounts may be obtained from the secretary at Unit 112 Leroy House 434-436 Essex Road, London, N1 3QP. The ultimate controlling party is who controls 100% of the shares of Sitruna Retail Ltd .

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