Caseware UK (AP4) 2024.0.164 2024.0.164 2024-05-312024-05-312025-05-27trueHolding company of a trading restaurant group2023-06-01false2false2The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 09504292 2023-06-01 2024-05-31 09504292 2022-06-01 2023-05-31 09504292 2024-05-31 09504292 2023-05-31 09504292 c:Director1 2023-06-01 2024-05-31 09504292 d:CurrentFinancialInstruments 2024-05-31 09504292 d:CurrentFinancialInstruments 2023-05-31 09504292 d:CurrentFinancialInstruments d:WithinOneYear 2024-05-31 09504292 d:CurrentFinancialInstruments d:WithinOneYear 2023-05-31 09504292 d:ShareCapital 2024-05-31 09504292 d:ShareCapital 2023-05-31 09504292 d:RetainedEarningsAccumulatedLosses 2024-05-31 09504292 d:RetainedEarningsAccumulatedLosses 2023-05-31 09504292 c:FRS102 2023-06-01 2024-05-31 09504292 c:AuditExempt-NoAccountantsReport 2023-06-01 2024-05-31 09504292 c:FullAccounts 2023-06-01 2024-05-31 09504292 c:PrivateLimitedCompanyLtd 2023-06-01 2024-05-31 09504292 2 2023-06-01 2024-05-31 09504292 6 2023-06-01 2024-05-31 09504292 e:PoundSterling 2023-06-01 2024-05-31 iso4217:GBP xbrli:pure

Registered number: 09504292









DONOSTIA HOLDINGS LIMITED







UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 MAY 2024

 
DONOSTIA HOLDINGS LIMITED
REGISTERED NUMBER: 09504292

BALANCE SHEET
AS AT 31 MAY 2024

2024
2023
Note
£
£

Fixed assets
  

Investments
  
210
210

  
210
210

Current assets
  

Debtors: amounts falling due within one year
 6 
110,863
-

Cash at bank and in hand
 7 
59
799,990

  
110,922
799,990

Creditors: amounts falling due within one year
 8 
(111,032)
(110)

Net current (liabilities)/assets
  
 
 
(110)
 
 
799,880

Total assets less current liabilities
  
100
800,090

  

Net assets
  
100
800,090


Capital and reserves
  

Called up share capital 
  
100
100

Profit and loss account
  
-
799,990

  
100
800,090


Page 1

 
DONOSTIA HOLDINGS LIMITED
REGISTERED NUMBER: 09504292
    
BALANCE SHEET (CONTINUED)
AS AT 31 MAY 2024

The directors consider 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 directors acknowledge their 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 profit and loss account 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 by: 




Melody Jane Adams
Director

Date: 27 May 2025

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

Page 2

 
DONOSTIA HOLDINGS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2024

1.


General information

Donostia Holdings Limited is a company limited by shares and incorporated in England & Wales under the Companies Act 2006. The address of the registered office is given on the Company information page. The nature of the Company's operations and its principal activities are set out in the Directors’ report.

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 FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

 
2.2

Interest income

Interest income is recognised in profit or loss using the effective interest method.

 
2.3

Taxation

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income.

 
2.4

Valuation of investments

Investments in subsidiaries are measured at cost less accumulated impairment.

Investments in unlisted Company shares, whose market value can be reliably determined, are remeasured to market value at each balance sheet date. Gains and losses on remeasurement are recognised in the Profit and Loss Account for the period. Where market value cannot be reliably determined, such investments are stated at historic cost less impairment.

Investments in listed company shares are remeasured to market value at each balance sheet date. Gains and losses on remeasurement are recognised in profit or loss for the period.

 
2.5

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

Page 3

 
DONOSTIA HOLDINGS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2024

2.Accounting policies (continued)

 
2.6

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.

 
2.7

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.

 
2.8

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.


3.


Judgments in applying accounting policies and key sources of estimation uncertainty

The preparation of the financial statements requires management to make judgments, estimates and assumptions that affect the amounts reported for assets and liabilities as at the balance sheet date and the amounts reported for revenues and expenses during the year. The nature of estimation means the actual outcomes could differ from those estimates. 


4.


Employees




The average monthly number of employees, including directors, during the year was 2 (2023 - 2).


5.


Fixed asset investments





Investments in subsidiary companies

£



Cost or valuation


At 1 June 2023
210



At 31 May 2024
210




Page 4

 
DONOSTIA HOLDINGS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2024

6.


Debtors

2024
2023
£
£


Amounts owed by group undertakings
110,863
-

110,863
-



7.


Cash and cash equivalents

2024
2023
£
£

Cash at bank and in hand
59
799,990

59
799,990



8.


Creditors: Amounts falling due within one year

2024
2023
£
£

Amounts owed to group undertakings
103,724
-

Corporation tax
7,198
-

Other creditors
110
110

111,032
110



9.


Related party transactions

Donostia Restaurants Limited (Fellow Subsidiary)
At the balance sheet date, amount due to Donostia Restaurants Limited was £110,863 (2023: nil)
Lurra Ltd (Fellow Subsidiary)
At the balance sheet date, amount due to Lurra Ltd was £1,103,724 (2023:nil).
These loans were interest-free and there were no terms for repayment.

 
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