REGISTERED NUMBER: 08784963 (England and Wales)

Unaudited Financial Statements

for the Year Ended 30 April 2026

for

TESSELLATE SQUARE LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

L Lambert

B Lambert

REGISTERED OFFICE:

The Old Workshop

1 Ecclesall Road South

Sheffield

S11 9PA

REGISTERED NUMBER:

08784963 (England and Wales)

ACCOUNTANTS:

Brown McLeod Limited

Chartered Accountants

The Old Workshop

1 Ecclesall Road South

Sheffield

South Yorkshire

S11 9PA

FIXED ASSETS

Property, plant and equipment

4

69

86

Investment property

5

390,000

435,000

390,069

435,086

CURRENT ASSETS

Debtors

6

989,774

967,844

Cash at bank

145,910

152,716

1,135,684

1,120,560

CREDITORS

Amounts falling due within one year

7

93,821

443,487

NET CURRENT ASSETS

1,041,863

677,073

TOTAL ASSETS LESS CURRENT LIABILITIES

1,431,932

1,112,159

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

1,431,832

1,112,059

1,431,932

1,112,159

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2026 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.

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 1 October 2026 and were signed on its behalf by:

B Lambert - Director

1.	STATUTORY INFORMATION

Tessellate Square Limited is a private company, limited by shares , registered in England and Wales. 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 as modified by the revaluation of certain assets.

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

-

20% on reducing balance

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2025 - NIL).

4.	PROPERTY, PLANT AND EQUIPMENT

Plant and

machinery

etc

£

COST

At 1 May 2025

and 30 April 2026

644

DEPRECIATION

At 1 May 2025

558

Charge for year

17

At 30 April 2026

575

NET BOOK VALUE

At 30 April 2026

69

At 30 April 2025

86

5.	INVESTMENT PROPERTY

Total

£

COST OR VALUATION

At 1 May 2025

435,000

Revaluations

(45,000

)

At 30 April 2026

390,000

NET BOOK VALUE

At 30 April 2026

390,000

At 30 April 2025

435,000

Cost or valuation at 30 April 2026 is represented by:

£

Valuation in 2024

435,000

Valuation in 2026

(45,000

)

390,000

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.4.26

30.4.25

£

£

Other debtors

989,774

967,844

Included within other debtors is an inter-company loan due from Carre Tessellate, a French company connected with the directors, of £759,846.76, and other investments in St. Tropez Ltd of £222,870.

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.4.26

30.4.25

£

£

Trade creditors

60

-

Taxation and social security

1,868

2,635

Other creditors

91,893

440,852

93,821

443,487

8.	RELATED PARTY DISCLOSURES

Included within other debtors is an inter-company loan due from Carre Tessellate, a French company connected with the directors, of £759,846.76, and other investments in St. Tropez Ltd of £222,870.