17-1-2025 31-1-2026 31-1-2026 No description of principal activity IRIS Elements Accounts Production 25.4 True 1 The company was entitled to exemption from audit under section 480 of the Companies Act 2006 relating to dormant companies for the period ended 31 January 2026.The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.The director acknowledges their responsibilities to comply with the Companies Act 2006 in respect to accounting records and the preparation of financial statements.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 Profit and loss account has not been delivered to the Registrar.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 historic cost convention.iso4217:GBP iso4217:USD iso4217:EUR iso4217:JPY iso4217:CHF iso4217:AED xbrli:shares xbrli:pure 16190861 2025-01-17 16190861 2026-01-31 16190861 2025-01-17 2026-01-31 16190861 ns14:PoundSterling 2025-01-17 2026-01-31 16190861 ns10:AuditExempt-NoAccountantsReport 2025-01-17 2026-01-31 16190861 ns10:FilletedAccounts 2025-01-17 2026-01-31 16190861 ns10:SmallEntities 2025-01-17 2026-01-31 16190861 ns10:EntityHasNeverTraded 2025-01-17 2026-01-31 16190861 ns10:PrivateLimitedCompanyLtd 2025-01-17 2026-01-31 16190861 ns5:ShareCapital 2026-01-31 16190861 ns10:Director1 2025-01-17 2026-01-31

| Company registration number: | 16190861
| Unaudited financial statements
| for the period ended 31 January 2026
| for
| Nesterra Developments Ltd
| Pages for filing with the Registrar

| Nesterra Developments Ltd
| Chartered Accountants' Report to the Director for the preparation of the unaudited financial statements
| In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Nesterra Developments Ltd for the period ended 31 January 2026 which comprise the Profit and loss account, Balance sheet and the notes to the financial statements from the company's accounting records and from information and explanations you have given us.
| As a member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at https://www.icaew.com/regulation.
| This report is made solely to the Director of Nesterra Developments Ltd, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the financial statements of Nesterra Developments Ltd and state those matters that we have agreed to state to them in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Nesterra Developments Ltd and its Director for our work, or for this report.
| It is your duty to ensure that Nesterra Developments Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of Nesterra Developments Ltd. You consider that Nesterra Developments Ltd is exempt from the statutory audit requirement for the period.
| We have not been instructed to carry out an audit or a review of the accounts of Nesterra Developments Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.
| Cobble Accountants Limited
| Commerce House
| Carlton Boulevard
| Lincoln
| Lincolnshire
| LN2 4WJ
| United Kingdom
|  | Date: | 23 February 2026 |
| 1

| Company registration number: | 16190861
| Nesterra Developments Ltd
| Balance sheet
| as at 31 January 2026
|  |  |  |  |  |  |  |  | £ |  | £
| Current assets |  |  |  |  |  |  |  |  |  |
| Debtors |  |  |  |  |  |  |  | 100 |  |
|  |  |  |  |  |  |  |  |  |  | 100
| Net current assets |  |  |  |  |  |  |  |  |  | 100
| NET ASSETS |  |  |  |  |  |  |  |  |  | 100
| Capital and reserves |  |  |  |  |  |  |  |  |  |
| Called up share capital |  |  |  |  |  |  |  |  |  | 100
| TOTAL EQUITY |  |  |  |  |  |  |  |  |  | 100
| The company was entitled to exemption from audit under section 480 of the Companies Act 2006 relating to dormant companies for the period ended 31 January 2026.
| The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
| The director acknowledges their responsibilities to comply with the Companies Act 2006 in respect to accounting records and the preparation of financial statements.
| 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 Profit and loss account has not been delivered to the Registrar.
| Signed by:
| Mr B Martin, Director |  |  |  |  |  |  |  |
| 23 February 2026 |  |  |  |  |  |  |  |
| 2

| Nesterra Developments Ltd
| Notes to the financial statements
| for the period ended 31 January 2026
| 1 | Company information
|  | Nesterra Developments Ltd is a private company registered in England and Wales. Its registered number is 16190861. The company is limited by shares. Its registered office is Commerce House, Carlton Boulevard, Lincoln, LN2 4WJ.
| 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 historic cost convention.
|  | Going concern
|  | In preparing these financial statements, the director has assessed whether there are any material uncertainties related to events or conditions that cast significant doubt upon the company's ability to continue as a going concern. In making this assessment, the director takes into account all available information about the future which is at least 12 months from the date that the financial statements are authorised for issue.
|  | The director considers that the company has adequate resources to continue in business for the foreseeable future and that it is appropriate to adopt the going concern basis in preparing the financial statements.
| 3 | Average number of employees
|  | During the period the average number of employees was 1.
| 3