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Registered number: 09083362 TATEOSSIAN RETAIL LIMITED UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2024
TATEOSSIAN RETAIL LIMITED
CONTENTS
| Page
Balance sheet | 1 - 2
Notes to the financial statements | 3 - 7
TATEOSSIAN RETAIL LIMITED REGISTERED NUMBER:09083362
BALANCE SHEET AS AT 30 JUNE 2024
| 2024 | 2024 | 2023 | 2023
Note | £ | £ | £ | £
Fixed assets |  |  |  |  |
Tangible assets | 4 |  | 5,579 |  | 43,319
Current assets |  |  |  |  |
Debtors | 5 | 9,580 |  | 45,900 |
Cash at bank and in hand | 6 | 42,415 |  | 18,044 |
|  | 51,995 |  | 63,944 |
Creditors: amounts falling due within one year | 7 | (1,812,412) |  | (1,774,998) |
Net current liabilities |  |  | (1,760,417) |  | (1,711,054)
Total assets less current liabilities |  |  | (1,754,838) |  | (1,667,735)
Net liabilities |  |  | (1,754,838) |  | (1,667,735)
Capital and reserves |  |  |  |  |
Called up share capital | 9 |  | 100 |  | 100
Profit and loss account |  |  | (1,754,938) |  | (1,667,835)
|  |  | (1,754,838) |  | (1,667,735)
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TATEOSSIAN RETAIL LIMITED REGISTERED NUMBER:09083362
BALANCE SHEET (CONTINUED) AS AT 30 JUNE 2024 The director considers that the company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006. The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements. 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 profit and loss account 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 on 8 December 2025.
R Tateossian
Director
The notes on pages 3 to 7 form part of these financial statements. 2
TATEOSSIAN RETAIL LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2024
1. | General information
The company is a private company, limited by shares, registered in England and Wales, registration number 09083362. The principal place of business is Units 3, 4, 5 Fulham Business Exchange, The Boulevard, Imperial Wharf, London, SW6 2TL. The registered office address is Elsley Court, 20-22 Great Titchfield Street, London, W1W 8BE. The principal activity of the company continues to be that of sale of jewellery. 2.Accounting policies
| 2.1 | 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 company's functional and presentational currency is pound sterling. The following principal accounting policies have been applied:
| 2.2 | Going concern
The financial statements have been prepared on a going concern basis on the grounds that the director has received assurance from the director of the parent company that it will continue to provide financial support as the company may require to enable it to meet its liabilities as they fall due.
| 2.3 | Revenue
Revenue from the sale of jewellery is recognised at the point of sale. Revenue is recognised to the extent that it is probable that the economic benefits will flow to the company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.
| 2.4 | Operating leases
Rentals paid under operating leases are charged to profit or loss on a straight-line basis over the lease term. Benefits received and receivable as an incentive to sign an operating lease are recognised on a straight line basis over the lease term. 3
TATEOSSIAN RETAIL LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2024 2.Accounting policies (continued)
| 2.5 | 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.
| 2.6 | Current and deferred 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.
| 2.7 | 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. 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:
|  |  |  | Short-term leasehold property | - | Over the term of the lease
|  |  |  | Fixtures and fittings | - | 25%
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.
| 2.8 | Debtors
Short term debtors are measured at transaction price, less any impairment.
| 2.9 | Cash
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours.
| 2.10 | Creditors
Short term creditors are measured at the transaction price. 4
TATEOSSIAN RETAIL LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2024 2.Accounting policies (continued)
| 2.11 | Financial instruments
The company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities such as trade and other debtors and creditors, loans from other third parties, loans to related parties.
3. | Employees
| The average monthly number of employees, including directors, during the year was 8 (2023 - 10).
4. | Tangible fixed assets
|  | Short-term leasehold property | Fixtures and fittings | Total
|  | £ | £ | £
| Cost |  |  |
| At 1 July 2023 | 139,626 | 152,654 | 292,280
| Disposals | (108,833) | (140,166) | (248,999)
| At 30 June 2024 | 30,793 | 12,488 | 43,281
| Depreciation |  |  |
| At 1 July 2023 | 123,301 | 125,660 | 248,961
| Charge for the year on owned assets | 9,976 | 9,781 | 19,757
| Disposals | (102,484) | (128,532) | (231,016)
| At 30 June 2024 | 30,793 | 6,909 | 37,702
| Net book value |  |  |
| At 30 June 2024 | - | 5,579 | 5,579
| At 30 June 2023 | 16,325 | 26,994 | 43,319
5. | Debtors
|  |  |  |  | 2024 | 2023
|  |  |  |  | £ | £
| Other debtors | 3,743 | -
| Prepayments | 5,837 | 45,900
|  | 9,580 | 45,900
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TATEOSSIAN RETAIL LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2024
6. | Cash
|  |  |  |  | 2024 | 2023
|  |  |  |  | £ | £
| Cash at bank and in hand | 42,415 | 18,044
| Less: bank overdrafts | (7) | -
7. | Creditors: Amounts falling due within one year
|  |  |  |  | 2024 | 2023
|  |  |  |  | £ | £
| Bank overdrafts | 7 | -
| Other loans | 80,000 | 80,000
| Trade creditors | 43,377 | 4,259
| Amounts owed to group undertakings | 1,632,035 | 1,622,704
| Other taxation and social security | 27,831 | 31,398
| Other creditors | 29,162 | 36,132
| Accruals | - | 505
|  | 1,812,412 | 1,774,998
8. | Deferred taxation
|  | 2023
|  | £
| At beginning of year | 19,452
| Charged to profit or loss | (19,452)
| At end of year | -
9. | Share capital
|  |  |  |  | 2024 | 2023
|  |  |  |  | £ | £
|  | Allotted, called up and fully paid |  |
|  | 100 (2023 - 100) Ordinary shares of £1 each | 100 | 100
| There is a single class of ordinary share. There are no restrictions on the distribution of dividends and the repayment of capital.
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TATEOSSIAN RETAIL LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2024
10. | Pension commitments
The company operates a defined contributions pension scheme. The assets of the scheme are held separately from those of the company in an independently administered fund. The pension costs charge represents contributions payable by the company to the fund and amounted to £6,828 (2023 - £7,819). There was £Nil (2023 - £Nil) outstanding at the year end.
11. | Commitments under operating leases
| At 30 June 2024 the company had future minimum lease payments due under non-cancellable operating leases for each of the following periods:
|  |  |  |  | 2024 | 2023
|  |  |  |  | £ | £
| Not later than 1 year | 24,219 | 24,219
| Later than 1 year and not later than 5 years | 102,930 | 121,094
| Later than 5 years | - | 6,055
|  | 127,149 | 151,368
12. | Related party transactions
| No disclosure has been made of transactions with other wholly owned group companies in accordance with FRS 102 Section 1A paragraph 1AC.35. Included within other loans is a balance of £80,000 (2023 - £80,000) due to a company under common control. The loan is interest free and repayable within 45 days if it is no longer required for its trade. The parent of the smallest group for which consolidated accounts are drawn up of which this company is a member is Tateossian Limited, a company registered in England and Wales, whose registered address is Units 3, 4, 5 Fulham Business Exchange, The Boulevard, Imperial Wharf, London, SW6 2TL.
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