Registered number
12825281
Esterio Ltd
Filleted Accounts
31 August 2024
Esterio Ltd
Registered number: 12825281
Balance Sheet
as at 31 August 2024
Notes 2024 2023
£ £
Fixed assets
Tangible assets 3 290,436 199,253
Current assets
Debtors 4 25,172 20,000
Cash at bank and in hand 10,250 8,758
35,422 28,758
Creditors: amounts falling due within one year 5 (79,332) (52,671)
Net current liabilities (43,910) (23,913)
Total assets less current liabilities 246,526 175,340
Creditors: amounts falling due after more than one year 6 (236,526) (172,604)
Net assets 10,000 2,736
Capital and reserves
Called up share capital 1 1
Profit and loss account 9,999 2,735
Shareholder's funds 10,000 2,736
The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges her responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
Ester Bengio
Director
Approved by the board on 30 April 2025
Esterio Ltd
Notes to the Accounts
for the year ended 31 August 2024
1 Accounting policies
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
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 from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.
Tangible fixed assets
Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:
Freehold buildings over 50 years
Leasehold land and buildings over the lease term
Plant and machinery over 5 years
Fixtures, fittings, tools and equipment over 5 years
Creditors
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
2 Employees 2024 2023
Number Number
Average number of persons employed by the company 1 1
3 Tangible fixed assets
Land and buildings
£
Cost
At 1 September 2023 199,253
Additions 91,183
At 31 August 2024 290,436
Depreciation
At 31 August 2024 -
Net book value
At 31 August 2024 290,436
At 31 August 2023 199,253
4 Debtors 2024 2023
£ £
Other debtors 25,172 20,000
5 Creditors: amounts falling due within one year 2024 2023
£ £
Taxation and social security costs 1,704 642
Other creditors 77,628 52,029
79,332 52,671
6 Creditors: amounts falling due after one year 2024 2023
£ £
Bank loans 236,526 172,604
7 Other information
Esterio Ltd is a private company limited by shares and incorporated in England. Its registered office is:
158 Cromwell Road
Salford
M6 6DE
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