Est Terra Holdings Limited 10535837 true 2023-07-01 2024-06-30 2024-06-30 The principal activity of the company is of a dormant company Digita Accounts Production Advanced 6.30.9574.0 true P A Cooke S E Tolfree false 10535837 2023-07-01 2024-06-30 10535837 2024-06-30 10535837 core:ShareCapital 2024-06-30 10535837 core:SharePremium 2024-06-30 10535837 core:CurrentFinancialInstruments 2024-06-30 10535837 core:CurrentFinancialInstruments core:WithinOneYear 2024-06-30 10535837 core:AllSubsidiaries 2024-06-30 10535837 bus:FRS102 2023-07-01 2024-06-30 10535837 bus:AuditExempt-NoAccountantsReport 2023-07-01 2024-06-30 10535837 bus:FullAccounts 2023-07-01 2024-06-30 10535837 bus:Director1 2023-07-01 2024-06-30 10535837 bus:Director2 2023-07-01 2024-06-30 10535837 bus:PrivateLimitedCompanyLtd 2023-07-01 2024-06-30 10535837 countries:EnglandWales 2023-07-01 2024-06-30 10535837 2023-06-30 10535837 core:CostValuation 2023-06-30 10535837 core:AllSubsidiaries 2023-06-30 10535837 2023-06-30 10535837 core:ShareCapital 2023-06-30 10535837 core:SharePremium 2023-06-30 10535837 core:CurrentFinancialInstruments 2023-06-30 10535837 core:CurrentFinancialInstruments core:WithinOneYear 2023-06-30 10535837 core:AllSubsidiaries 2023-06-30 10535837 2022-06-30 10535837 core:AllSubsidiaries 2022-06-30 iso4217:GBP

Registration number: 10535837

Prepared for the registrar

Est Terra Holdings Limited

Annual Report and Unaudited Financial Statements

for the Year Ended 30 June 2024

 

Est Terra Holdings Limited

(Registration number: 10535837)
Balance Sheet as at 30 June 2024

Note

2024
£

2023
£

Fixed assets

 

Investments

2

1,655,001

1,655,001

Current assets

 

Debtors

3

88

88

Creditors: Amounts falling due within one year

4

(1)

(1)

Net current assets

 

87

87

Net assets

 

1,655,088

1,655,088

Capital and reserves

 

Called up share capital

1,743

1,743

Share premium reserve

1,653,345

1,653,345

Shareholders' funds

 

1,655,088

1,655,088

For the financial year ending 30 June 2024 the company was entitled to exemption from audit under section 480 of the Companies Act 2006 relating to dormant companies.

Directors' responsibilities:

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

Approved and authorised by the Board on 13 March 2025 and signed on its behalf by:
 


P A Cooke
Director

 

Est Terra Holdings Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 June 2024

1

Accounting policies

Trading status

The company was dormant and has not traded during the year.

Financial instruments

Classification
Financial instruments are classified and accounted for according to the substance of the contractual arrangement, as financial assets, financial liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities. Where shares are issued, any component that creates a financial liability of the company is presented as a liability on the balance sheet. The corresponding dividends relating to the liability component are charged as interest expenses in the profit and loss account.
 Recognition and measurement
All financial assets and liabilities are initially measured at transaction price (including transaction costs), except for those financial assets classified as at fair value through profit or loss, which are initially measured at fair value (which is normally the transaction price excluding transaction costs), unless the arrangement constitutes a financing transaction. If an arrangement constitutes a financing transaction, the financial asset or financial liability is measured at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.
 

2

Investments

2024
£

2023
£

Investments in subsidiaries

1,655,001

1,655,001

Subsidiaries

£

Cost or valuation

At 1 July 2023

1,655,001

Carrying amount

At 30 June 2024

1,655,001

At 30 June 2023

1,655,001

3

Debtors

2024
£

2023
£

Other debtors

88

88

88

88

4

Creditors

Note

2024
£

2023
£

Due within one year

 

Amounts due to related parties

5

1

1

 

Est Terra Holdings Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 June 2024

5

Related party transactions

Loans from related parties

2024

Subsidiary
£

Total
£

At start of period

1

1

At end of period

1

1

2023

Subsidiary
£

Total
£

At start of period

1

1

At end of period

1

1