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REGISTERED NUMBER: SC582290 (Scotland)

Unaudited Financial Statements

for the Period 1 December 2024 to 30 June 2025

for

Torrealba Limited

| Torrealba Limited (Registered number: SC582290) |

Contents of the Financial Statements

for the Period 1 December 2024 to 30 June 2025

Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 4 |

| Torrealba Limited |

Company Information

for the Period 1 December 2024 to 30 June 2025

| DIRECTORS: | R Ball

| Mrs T W J Ball

| REGISTERED OFFICE: | 4 Woodlands Drive

| Ellon

| Aberdeenshire

| AB41 9EN

| REGISTERED NUMBER: | SC582290 (Scotland)

| ACCOUNTANTS: | J M Taylor

| 7 Ythan Terrace

| Ellon

| Aberdeenshire

| AB41 9LJ

| Torrealba Limited (Registered number: SC582290) |

Balance Sheet

30 June 2025

| 30.6.25 | 30.11.24 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | - |  | 3,858 |  |

CURRENT ASSETS

Stocks | - |  | 15,716 |  |

Debtors | 5 | 38,223 |  | 13,175 |  |

Cash at bank | 6 |  | 5,130 |  |

38,229 |  | 34,021 |  |

CREDITORS

Amounts falling due within one year | 6 | 37,809 |  | 37,247 |  |

NET CURRENT ASSETS/(LIABILITIES) | 420 |  | (3,226 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | 420 |  | 632 |  |

CAPITAL AND RESERVES

Called up share capital | 100 |  | 100 |  |

Retained earnings | 320 |  | 532 |  |

SHAREHOLDERS' FUNDS | 420 |  | 632 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 30 June 2025.

The members have not required the company to obtain an audit of its financial statements for the period ended 30 June 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a) | ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b) | preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

| Torrealba Limited (Registered number: SC582290) |

Balance Sheet - continued

30 June 2025

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 8 April 2026 and were signed on its behalf by:

Mrs T W J Ball - Director

| Torrealba Limited (Registered number: SC582290) |

Notes to the Financial Statements

for the Period 1 December 2024 to 30 June 2025

1. | STATUTORY INFORMATION

| Torrealba Limited is a private company, limited by shares , registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.

2. | ACCOUNTING POLICIES

| Basis of preparing the financial statements

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

| Turnover

| Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

| Plant and machinery etc | - | 25% on reducing balance

| Stocks

| Work in progress is valued at the lower of cost and net realisable value.

| Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the period was 2 (2024 - 2 ) .

4. | TANGIBLE FIXED ASSETS

| Plant and

| machinery

| etc

£ |

| COST

| At 1 December 2024 | 17,743 |  |

| Disposals | (17,743 | ) |

| At 30 June 2025 | - |  |

| DEPRECIATION

| At 1 December 2024 | 13,885 |  |

| Eliminated on disposal | (13,885 | ) |

| At 30 June 2025 | - |  |

| NET BOOK VALUE

| At 30 June 2025 | - |  |

| At 30 November 2024 | 3,858 |  |

| Torrealba Limited (Registered number: SC582290) |

Notes to the Financial Statements - continued

for the Period 1 December 2024 to 30 June 2025

5. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 30.6.25 |  | 30.11.24

£ | £ |

| Other debtors | 38,223 |  | 13,175 |  |

6. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 30.6.25 |  | 30.11.24

£ | £ |

| Trade creditors | - |  | 423 |  |

| Taxation and social security | 36,832 |  | 35,195 |  |

| Other creditors | 977 |  | 1,629 |  |

37,809 |  | 37,247 |  |

7. | DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

| The following advances and credits to directors subsisted during the period ended 30 June 2025 and the year ended 30 November 2024:

| 30.6.25 |  | 30.11.24

£ | £ |

| R Ball and Mrs T W J Ball

| Balance outstanding at start of period | 13,000 |  | - |  |

| Amounts advanced | 25,223 |  | 13,000 |  |

| Amounts repaid | - |  | - |  |

| Amounts written off | - |  | - |  |

| Amounts waived | - |  | - |  |

| Balance outstanding at end of period | 38,223 |  | 13,000 |  |