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Registered number: 12397626
Itera Automotive Solutions UK Ltd
Unaudited Financial Statements
For The Year Ended 31 January 2024
Tax and Advise Ltd
19 The Circle
Queen Elizabeth Street
London
SE1 2JE
Unaudited Financial Statements
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—3
Page 1
Balance Sheet
Registered number: 12397626
2024 2023
Notes £ £ £ £
CURRENT ASSETS
Debtors 4 37,000 -
Cash at bank and in hand 16,316 -
53,316 -
Creditors: Amounts Falling Due Within One Year 5 (64,464 ) (18,913 )
NET CURRENT ASSETS (LIABILITIES) (11,148 ) (18,913 )
TOTAL ASSETS LESS CURRENT LIABILITIES (11,148 ) (18,913 )
NET LIABILITIES (11,148 ) (18,913 )
CAPITAL AND RESERVES
Called up share capital 6 100 100
Profit and Loss Account (11,248 ) (19,013 )
SHAREHOLDERS' FUNDS (11,148) (18,913)
For the year ending 31 January 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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 Bernardo Cebolla Cornejo
Director
18/04/2024
The notes on pages 2 to 3 form part of these financial statements.
Page 1
Page 2
Notes to the Financial Statements
1. General Information
Itera Automotive Solutions UK Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 12397626 . The registered office is 19 The Circle, Queen Elizabeth Street, London, England, SE1 2JE.
2. Accounting Policies
2.1. 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.
2.2. 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2023: NIL)
2 -
4. Debtors
2024 2023
£ £
Due within one year
Trade debtors 29,616 -
Prepayments and accrued income 7,384 -
37,000 -
5. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 353 -
Other taxes and social security 940 -
VAT 1,548 -
ITERA SOLUCIONES DE INGENIERIA 60,465 17,587
Pension payable 1,158 -
Accruals and deferred income - 1,326
64,464 18,913
6. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 100 100
Page 2
Page 3
7. Related Party Transactions
During the year the company had a loan transaction with Holding company Itera Soluciones De Ingenieria situated in spain. 
The company has taken a loan for £42,878 and the loan outstanding during the year was of £60,465 (2022 : £17,587) same has been included in the note 5 above. 
During the year, the company has also made sales amounting to £23,718 to Itera Soluciones De Ingenieria and the outstanding debtors as at year end is £19,373 mentioned in note 4 above.
8. Ultimate Controlling Party
The company's ultimate controlling party is Mr Jordi Cebolla Cornejo by virtue of his ownership of more than 75% of the issued share capital in the company.
Page 3