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Registered number: 14277464
Ettava Properties Limited
Unaudited Financial Statements
For the Period 4 August 2022 to 31 August 2023
Calculated Ltd
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 14277464
31 August 2023
Notes £ £
FIXED ASSETS
Tangible Assets 3 694,966
694,966
CURRENT ASSETS
Debtors 4 1,781
Cash at bank and in hand 5,508
7,289
Creditors: Amounts Falling Due Within One Year 5 (418 )
NET CURRENT ASSETS (LIABILITIES) 6,871
TOTAL ASSETS LESS CURRENT LIABILITIES 701,837
Creditors: Amounts Falling Due After More Than One Year 6 (732,428 )
NET LIABILITIES (30,591 )
CAPITAL AND RESERVES
Called up share capital 7 100
Profit and Loss Account (30,691 )
SHAREHOLDERS' FUNDS (30,591)
Page 1
Page 2
For the period ending 31 August 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr Edward Petrie
Director
07/02/2024
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. Accounting Policies
1.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
1.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
1.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Fixtures & Fittings 5 years Straight Line
Computer Equipment 3 years Straight Line
1.4. Investment Properties
All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the profit and loss account.
2. Average Number of Employees
Average number of employees, including directors, during the year was as follows: 2
2
3. Tangible Assets
Investment Properties Fixtures & Fittings Computer Equipment Total
£ £ £ £
Cost
As at 4 August 2022 - - - -
Additions 692,359 1,248 2,003 695,610
As at 31 August 2023 692,359 1,248 2,003 695,610
Depreciation
As at 4 August 2022 - - - -
Provided during the period - 87 557 644
As at 31 August 2023 - 87 557 644
Net Book Value
As at 31 August 2023 692,359 1,161 1,446 694,966
As at 4 August 2022 - - - -
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Page 4
4. Debtors
31 August 2023
£
Due within one year
Prepayments and accrued income 1,781
1,781
5. Creditors: Amounts Falling Due Within One Year
31 August 2023
£
Accruals and deferred income 418
418
6. Creditors: Amounts Falling Due After More Than One Year
31 August 2023
£
Bank loans 489,488
Directors loan account 242,940
732,428
7. Share Capital
31 August 2023
£
Allotted, Called up and fully paid 100
8. Related Party Transactions
The Directors have advanced £242,940 to the Company. This loan is interest free and has no fixed terms of repayment.
9. Ultimate Controlling Party
The company's ultimate controlling party is Nicola Green and Edward Petrie by virtue of their ownership of 100% of the issued share capital in the company.
10. General Information
Ettava Properties Limited is a private company, limited by shares, incorporated in England & Wales, registered number 14277464 . The registered office is 27 Orgreave Rise, Woodhouse Mill, Sheffield, S13 9XZ.
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