| Torres D.P. Ltd |
| Registered number: |
13828930 |
| Balance Sheet |
| as at 31 January 2025 |
|
| Notes |
|
|
2025 |
|
|
2024 |
| £ |
£ |
| Fixed assets |
| Tangible assets |
3 |
|
|
61,100 |
|
|
61,100 |
|
| Net current assets |
|
|
|
- |
|
|
- |
|
| Total assets less current liabilities |
|
|
|
61,100 |
|
|
61,100 |
|
| Creditors: amounts falling due after more than one year |
4 |
|
|
(61,099) |
|
|
(61,099) |
|
|
|
| Net assets |
|
|
|
1 |
|
|
1 |
|
|
|
|
|
|
|
|
| Capital and reserves |
| Called up share capital |
|
|
|
1 |
|
|
1 |
|
| Shareholder's funds |
|
|
|
1 |
|
|
1 |
|
|
|
|
|
|
|
|
| The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006. |
| The member has not required the company to obtain an audit in accordance with section 476 of the Act. |
| The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. |
| The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies. |
|
|
|
|
| B Regan |
| Director |
| Approved by the board on 21 October 2025 |
|
| Torres D.P. Ltd |
| Notes to the Accounts |
| for the year ended 31 January 2025 |
|
|
| 1 |
Accounting policies |
|
|
Basis of preparation |
|
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard). |
|
|
Turnover |
|
Turnover is measured on the charge to leasholders which is currently nil in value. |
|
|
Freehold property |
|
The freehold of the leasehold premises is measured at cost and measured at fair value each year. |
|
|
Creditors |
|
Long term creditors are measured at transaction price owed on the initial purchase to the shareholder and no interest is charged.. |
|
| 2 |
Employees |
2025 |
|
2024 |
| Number |
Number |
|
|
Average number of persons employed by the company |
1 |
|
0 |
|
|
|
|
|
|
|
|
|
|
| 3 |
Tangible fixed assets |
|
|
|
|
|
|
|
|
Land and buildings |
| £ |
|
Cost |
|
At 1 February 2024 |
61,100 |
|
At 31 January 2025 |
61,100 |
|
|
|
|
|
|
|
|
|
|
Depreciation |
|
At 31 January 2025 |
- |
|
|
|
|
|
|
|
|
|
|
Net book value |
|
At 31 January 2025 |
61,100 |
|
At 31 January 2024 |
61,100 |
|
The director has valued the property based on cost being the best indicator. |
|
|
Freehold land and buildings: |
2025 |
|
2024 |
| £ |
£ |
|
Historical cost |
61,100 |
|
61,100 |
|
Cumulative depreciation based on historical cost |
- |
|
- |
|
|
|
|
|
|
61,100 |
|
61,100 |
|
|
| 4 |
Creditors: amounts falling due after one year |
2025 |
|
2024 |
| £ |
£ |
|
|
Other creditors |
61,099 |
|
61,099 |
|
|
|
|
|
|
|
|
|
|
| 5 |
Related party transactions |
|
|
B Regan financed the purchase of the freehold on the leasehold premises for £61,100 and no repayment terms have been agreed. The loan is interest free |
|
|
| 6 |
Controlling party |
|
|
B Regan is the contolling party by virtue of his shareholding and directorship. |
|
|
| 7 |
Other information |
|
|
Torres D.P. Ltd is a private company limited by shares and incorporated in England. Its registered office is: |
|
102 Sydenham Road |
|
London |
|
SE26 5JX |