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Registered number: 12036464









ESTHER GOLDSTERN (UK) LTD







UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 30 JUNE 2024

 
ESTHER GOLDSTERN (UK) LTD
REGISTERED NUMBER: 12036464

STATEMENT OF FINANCIAL POSITION
AS AT 30 JUNE 2024


2024

2023
Note
£
£
£
£

Fixed assets
  

Investments
 4 
8
8

Current assets
  

Cash at bank and in hand
 5 
1
1

Creditors: amounts falling due within one year
 6 
(10,126)
(7,714)

Net current liabilities
  
 
 
(10,125)
 
 
(7,713)

  

Net liabilities
  
(10,117)
(7,705)


Capital and reserves
  

Called up share capital 
 7 
1
1

Profit and loss account
  
(10,118)
(7,706)

  
(10,117)
(7,705)


Page 1

 
ESTHER GOLDSTERN (UK) LTD
REGISTERED NUMBER: 12036464
    
STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 30 JUNE 2024

The director considers that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

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

The Company has opted not to file the Statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 3 February 2025.




R Reding
Director

The notes on pages 3 to 5 form part of these financial statements.

Page 2

 
ESTHER GOLDSTERN (UK) LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2024

1.


General information

Esther Goldstern (UK) Ltd  is a company limited by shares, incorporated in England and Wales. The address of the registered office is 3 Brook Business Centre, Cowley Mill Road, Uxbridge, England, UB8 2FX.
The principal activity of the company is that of a holding company.

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

The company is the parent undertaking of a small group and as such it is not required by the Companies Act 2006 to prepare group accounts. These financial statements therefore present information about the company as an individual undertaking and not about its group.

The following principal accounting policies have been applied:

  
2.2

Going concern

The financial statements are prepared on a going concern basis, despite the Statement of financial position showing net current liabilities of £10,125 (2023 - £7,713). The director notes that the company is supported by fellow group companies which will continue to support the company to enable it to pay its liabilities as they fall due for a period of no less than 12 months from the approval of the financial statements. As such, the director believes that there are no significant uncertainties in his assessment of whether the business is a going concern and therefore has prepared the accounts on a going concern basis.

 
2.3

Valuation of investments

Investments in subsidiaries are measured at cost less accumulated impairment.

 
2.4

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

 
2.5

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.


3.


Employees

The average monthly number of employees, including directors, during the year was 1 (2023 - 1).

Page 3

 
ESTHER GOLDSTERN (UK) LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2024

4.


Fixed asset investments





Investments in subsidiary companies

£



Cost 


At 1 July 2023
8



At 30 June 2024
8





5.


Cash and cash equivalents

2024
2023
£
£

Cash at bank and in hand
1
1

1
1



6.


Creditors: Amounts falling due within one year

2024
2023
£
£

Trade creditors
1,720
259

Amounts owed to group undertakings
6,936
6,155

Accruals and deferred income
1,470
1,300

10,126
7,714


Page 4

 
ESTHER GOLDSTERN (UK) LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2024

7.


Share capital

2024
2023
£
£
Allotted, called up and fully paid



1 Ordinary share of £1
1
1



8.


Related party transactions

The company has taken advantage of the exemption conferred by FRS 102 and has not disclosed transactions between wholly owned members of the group.


9.


Ultimate parent undertaking and controlling party

The immediate parent company is Esther Goldstern Fine Real Estate SA, a company registered in Luxembourg. The ultimate parent company is David Goldstern SA, a company registered in Luxembourg.
In the opinion of the director, there is no controlling party.

 
Page 5