REGISTERED NUMBER: 08080454 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2025

for

EUTERRA LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

Ms L Zieren

REGISTERED OFFICE:

Enterprise House

The Courtyard, Old Courthouse Road

Bromborough, Wirral

CH62 4UE

REGISTERED NUMBER:

08080454 (England and Wales)

ACCOUNTANTS:

LBW Chartered Accountants

Enterprise House

The Courtyard

Old Courthouse Road

Bromborough

Merseyside

CH62 4UE

FIXED ASSETS

Tangible assets

4

1,527

778

CURRENT ASSETS

Debtors

5

12,600

13,872

Cash at bank

21,282

35,198

33,882

49,070

CREDITORS

Amounts falling due within one year

6

35,189

43,892

NET CURRENT (LIABILITIES)/ASSETS

(1,307

)

5,178

TOTAL ASSETS LESS CURRENT LIABILITIES

220

5,956

CAPITAL AND RESERVES

Called up share capital

7

1

1

Retained earnings

8

219

5,955

SHAREHOLDERS' FUNDS

220

5,956

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 23 December 2025 and were signed by:

Ms L Zieren - Director

1.	STATUTORY INFORMATION

Euterra Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery etc

-

33% on cost and 15% on cost

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 April 2024

28,922

Additions

2,276

At 31 March 2025

31,198

DEPRECIATION

At 1 April 2024

28,144

Charge for year

1,527

At 31 March 2025

29,671

NET BOOK VALUE

At 31 March 2025

1,527

At 31 March 2024

778

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade debtors

12,600

13,872

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Bank loans and overdrafts

-

10,339

Taxation and social security

23,393

32,875

Other creditors

11,796

678

35,189

43,892

7.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.3.25

31.3.24

value:

£

£

1

Ordinary

£1

1

1

8.

RESERVES

Retained

earnings

£

At 1 April 2024

5,955

Profit for the year

62,764

Dividends

(68,500

)

At 31 March 2025

219

9.	RELATED PARTY DISCLOSURES

During the year, total dividends of £68,500 were paid to the director .

Included in other creditors is an amount of £1,975 (2024 - £678) relating to Ms L Zieren directors loan account.