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Registered number: 08284948 (England and Wales) TRES UK, LTD DIRECTORS' REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024
TRES UK, LTD
COMPANY INFORMATION
Directors | D Tres Casas
| J J Tres Casas
Registered number | 08284948
Registered office | Birchin Court
| 5th Floor
| 19-25 Birchin Lane
| London
| United Kingdom
| EC3V 9DU
Independent auditors | ZEDRA Corporate Reporting Services (UK) Limited
TRES UK, LTD
CONTENTS
| Page
Balance Sheet | 1
Notes to the Financial Statements | 2 - 6
TRES UK, LTD REGISTERED NUMBER:08284948
BALANCE SHEET AS AT 31 DECEMBER 2024
|  | 2024 |  | 2023
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible fixed assets | 4 |  | 1,620 |  | 3,779
|  |  | 1,620 |  | 3,779
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 5 | 44,043 |  | 40,345 |
Bank and cash balances |  | 64,581 |  | 59,351 |
|  | 108,624 |  | 99,696 |
Creditors: amounts falling due within one year | 6 | (56,040) |  | (63,719) |
Net current assets |  |  | 52,584 |  | 35,977
Net assets |  |  | 54,204 |  | 39,756
Capital and reserves |  |  |  |  |
Called up share capital | 7 |  | 8,000 |  | 8,000
Profit and loss account |  |  | 46,204 |  | 31,756
|  |  | 54,204 |  | 39,756
The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities. The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The Company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf by:
J J Tres Casas
Director
Date: 28 October 2025
The notes on pages 2 to 6 form part of these financial statements. Page 1
TRES UK, LTD
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024 1.Accounting policies
| 1.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view. The following principal accounting policies have been applied:
| 1.2 | Going concern
The Company is in a net asset position and is supported by cash at bank and current debtors. Despite this position, continued support is required from the parent company, Tres Comercial S.L., in order for the Company to continue trading. The Company has received written confirmation from the parent company that it will continue to provide financial support to the Company for a period of at least 12 months from the date of signing these financial statements. Furthermore, the directors have assessed the ability of the parent company to provide this support based upon their cash flow forecasts and have concluded that sufficient working capital is available to provide the necessary support. For this reason, the directors continue to adopt the going concern basis in preparing the financial statements.
| 1.3 | Turnover
Turnover is recognised to the extent that it is probable that the economic benefits will flow to the Company and the turnover can be reliably measured. Turnover is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before turnover is recognised: Sale of goods Turnover from the sale of goods is recognised when all of the following conditions are satisfied: ∙the Company has transferred the significant risks and rewards of ownership to the buyer; ∙the Company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold; ∙the amount of turnover can be measured reliably; ∙it is probable that the Company will receive the consideration due under the transaction; and ∙the costs incurred or to be incurred in respect of the transaction can be measured reliably. Page 2
TRES UK, LTD
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024 1.Accounting policies (continued)
| 1.4 | Foreign currency translation
Functional and presentation currency The Company's functional and presentational currency is GBP. Transactions and balances Foreign currency transactions are translated into the functional currency using the spot exchange rates at the dates of the transactions. At each period end foreign currency monetary items are translated using the closing rate. Non-monetary items measured at historical cost are translated using the exchange rate at the date of the transaction and non-monetary items measured at fair value are measured using the exchange rate when fair value was determined.
| 1.5 | Pensions
Defined contribution pension plan The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations. The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Balance Sheet. The assets of the plan are held separately from the Company in independently administered funds.
| 1.6 | Taxation
Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively. The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income.
| 1.7 | Tangible fixed assets
Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management. Page 3
TRES UK, LTD
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024 1.Accounting policies (continued)
| 1.7 | Tangible fixed assets (continued)
Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method. Depreciation is provided on the following basis:
|  |  |  | Motor vehicles | - | 16% |
The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.
| 1.8 | Debtors
Short term debtors are measured at transaction price, less any impairment. Amounts owed by group undertakings are intercompany loans measured at cost. These loans are unsecured, interest free and repayable on demand.
| 1.9 | Cash and cash equivalents
Cash is represented by cash in hand and deposits with financial institutions.
| 1.10 | Creditors
Short term creditors are measured at the transaction price. Amounts owed to group undertakings are intercompany loans measured at cost. These loans are unsecured, interest free and repayable on demand.
2. | Auditors' information
The auditors' report on the financial statements for the year ended 31 December 2024 was unqualified. The audit report was signed on 28 October 2025 by Edward Wallis ACA (Senior Statutory Auditor) on behalf of ZEDRA Corporate Reporting Services (UK) Limited.
3. | Employees
| The average monthly number of employees during the year was 1 (2023 - 1).
Page 4
TRES UK, LTD
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024
4. | Tangible fixed assets
|  | Motor vehicles
|  | £
| Cost or valuation |
| At 1 January 2024 | 13,497
| At 31 December 2024 | 13,497
| Depreciation |
| At 1 January 2024 | 9,718
| Charge for the year on owned assets | 2,159
| At 31 December 2024 | 11,877
| Net book value |
| At 31 December 2024 | 1,620
| At 31 December 2023 | 3,779
5. | Debtors
|  |  |  |  | 2024 | 2023
|  |  |  |  | £ | £
| Trade debtors | 32,941 | 37,440
| Amounts owed by group undertakings | 10,432 | -
| Other debtors | 669 | 2,312
| Prepayments and accrued income | 1 | 593
|  | 44,043 | 40,345
Page 5
TRES UK, LTD
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024
6. | Creditors: Amounts falling due within one year
|  |  |  |  | 2024 | 2023
|  |  |  |  | £ | £
| Trade creditors | 22,504 | 12,303
| Amounts owed to group undertakings | - | 9,812
| Corporation tax | 5,040 | 4,366
| Other taxation and social security | 9,392 | 15,605
| Other creditors | 842 | 4,263
| Accruals and deferred income | 18,262 | 17,370
|  | 56,040 | 63,719
7. | Share capital
|  |  |  |  | 2024 | 2023
|  |  |  |  | £ | £
|  | Allotted, called up and fully paid |  |
|  | 8,000 (2023 - 8,000) Ordinary shares of £1.00 each | 8,000 | 8,000
8. | Controlling party
Tres Comercial S.L. is the parent of the smallest group for which consolidated financial statements are drawn up of which the Company is a member. The registered office of the parent company is 16-26 Penedés Calle, Vallirana, 08759, Spain.
9. | Post balance sheet events
There were no adjusting or non-adjusting events occurring between the end of the reporting period and the date these financial statements were approved.
Page 6