TORRENT CLOSURES UK LIMITED 31/12/2025 iXBRL

Company registration number: 13089209

TORRENT CLOSURES UK LIMITED

Filleted financial statements

31 December 2025

Pearlman Rose

Chartered Accountants & Statutory Auditors

Suite 1, First Floor

Jack Dash House

2 Lawn House Close

London, E14 9YQ

TORRENT CLOSURES UK LIMITED

Contents

Directors and other information

Directors responsibilities statement

Statement of financial position

Statement of changes in equity

Notes to the financial statements

TORRENT CLOSURES UK LIMITED

Directors and other information


Directors	Mr Karim Luc Djellata
	Mr Mario Quinonero Mateo
	Mr Alejandro Leal Arcila	(Appointed 1 August 2025)
	Mr Yuba Raj Neupane	(Resigned 31 July 2025)
	Mr Julio Paredes Lopez	(Resigned 3 December 2025)


Company number	13089209


Registered office	19 The Circle
	Queen Elizabeth Street
	London
	SE1 2JE


Auditor	Pearlman Rose
	Chartered Accountants & Statutory Auditors
	Suite 1, First Floor
	Jack Dash House
	2 Lawn House Close
	London
	E14 9YQ


Accountants	Tax and Advise Ltd
	19 The Circle
	Queen Elizabeth Street
	London
	SE1 2JE

TORRENT CLOSURES UK LIMITED

Directors responsibilities statement

Year ended 31 December 2025

The directors are responsible for preparing the directors report and the financial statements in accordance with applicable law and regulations.

Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and the profit or loss of the company for that period.

In preparing these financial statements, the directors are required to:

- select suitable accounting policies and then apply them consistently;

- make judgments and accounting estimates that are reasonable and prudent; and

- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.

The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the company's transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

TORRENT CLOSURES UK LIMITED

Statement of financial position

31 December 2025

		2025		2024
	Note	£	£	£	£

Current assets
Stocks		1,708,869		191,902
Debtors	5	1,640,843		438,409
Cash at bank and in hand		159,236		52,956
		_______		_______
		3,508,948		683,267
Creditors: amounts falling due
within one year	6	( 3,678,885)		( 614,459)
		_______		_______
Net current (liabilities)/assets			( 169,937)		68,808
			_______		_______
Total assets less current liabilities			( 169,937)		68,808

			_______		_______
Net (liabilities)/assets			( 169,937)		68,808
			_______		_______

Capital and reserves
Called up share capital			100		100
Profit and loss account			( 170,037)		68,708
			_______		_______
Shareholders (deficit)/funds			( 169,937)		68,808
			_______		_______

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of comprehensive income has not been delivered.

These financial statements were approved by the board of directors and authorised for issue on 14 September 2026 , and are signed on behalf of the board by:

Mr Karim Luc Djellata

Director

Company registration number: 13089209

TORRENT CLOSURES UK LIMITED

Statement of changes in equity

Year ended 31 December 2025

	Called up share capital	Profit and loss account	Total
	£	£	£


At 1 January 2024	100	37,625	37,725

(Loss)/profit for the year		31,083	31,083
	_______	_______	_______
Total comprehensive income for the year	-	31,083	31,083

	_______	_______	_______
At 31 December 2024 and 1 January 2025	100	68,708	68,808

(Loss)/profit for the year		( 238,745)	( 238,745)
	_______	_______	_______
Total comprehensive income for the year	-	( 238,745)	( 238,745)

	_______	_______	_______
At 31 December 2025	100	( 170,037)	( 169,937)
	_______	_______	_______

TORRENT CLOSURES UK LIMITED

Notes to the financial statements

Year ended 31 December 2025

1. General information

The company is a private company limited by shares, registered in England & Wales. The address of the registered office is 19 The Circle, Queen Elizabeth Street, London, SE1 2JE.

2. Statement of compliance

These financial statements have been prepared in compliance with the provisions of FRS 102, Section 1A, 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Turnover

Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax.

Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.

Taxation

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in the statement of comprehensive income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. In this case, tax is recognised in other comprehensive income or directly in capital and reserves, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.

Stocks

Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stocks to their present location and condition.

Financial instruments

A financial asset or a financial liability is recognised only when the company becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Debt instruments are subsequently measured at amortised cost. Where investments in non-convertible preference shares and non-puttable ordinary shares or preference shares are publicly traded or their fair value can otherwise be measured reliably, the investment is subsequently measured at fair value with changes in fair value recognised in profit or loss. All other such investments are subsequently measured at cost less impairment. Other financial instruments, including derivatives, are initially recognised at fair value, unless payment for an asset is deferred beyond normal business terms or financed at a rate of interest that is not a market rate, in which case the asset is measured at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Other financial instruments are subsequently measured at fair value, with any changes recognised in profit or loss, with the exception of hedging instruments in a designated hedging relationship.

Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately. For all equity instruments regardless of significance, and other financial assets that are individually significant, these are assessed individually for impairment. Other financial assets or either assessed individually or grouped on the basis of similar credit risk characteristics. Any reversals of impairment are recognised in profit or loss immediately, to the extent that the reversal does not result in a carrying amount of the financial asset that exceeds what the carrying amount would have been had the impairment not previously been recognised.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 1 (2024: 1 ).

5. Debtors

	2025	2024
	£	£
Trade debtors	1,566,198	411,146
Other debtors	74,645	27,263
	_______	_______
	1,640,843	438,409
	_______	_______

6. Creditors: amounts falling due within one year

	2025	2024
	£	£
Bank loans and overdrafts	961,963	-
Trade creditors	2,475,487	576,793
Corporation tax	-	10,361
Social security and other taxes	201,987	12,158
Other creditors	39,448	15,147
	_______	_______
	3,678,885	614,459
	_______	_______

7. Summary audit opinion

The auditor's report dated 14 September 2026 was unqualified.

The senior statutory auditor was Mohammad Jilani for and on behalf of Pearlman Rose

8. Directors advances, credits and guarantees

	During the year the directors entered into the following advances and credits with the company:

2025
		Balance brought forward	Advances /(credits) to the directors	Balance o/standing
		£	£	£
	Mr Alejandro Leal Arcila	57	619	676
		_______	_______	_______

2024
		Balance brought forward	Advances /(credits) to the directors	Balance o/standing
		£	£	£
	Mr Alejandro Leal Arcila	-	57	57
		_______	_______	_______

9. Related party transactions

CAPSULAS TORRENT S.A. holds a 93.33% ownership interest in Torrent Closures UK Limited. During the year, the Company purchased goods and services amounting to £3,862,681 (2024: £1,478,819) from its holding company. As at the year end, an amount of £2,424,029 (2024: £565,552) was payable to the holding company, which is included within trade creditors.During the year, the Company did not make any sales to its holding company (2024: £11,898). As at 31 December 2025, there was no amount receivable from the holding company (2024: £11,570).