Company registration number 15662851 (England and Wales)
TERRANO LTD
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
PAGES FOR FILING WITH REGISTRAR
TERRANO LTD
CONTENTS
Page
Statement of financial position
1
Notes to the financial statements
2 - 3
TERRANO LTD
STATEMENT OF FINANCIAL POSITION
AS AT
31 DECEMBER 2025
31 December 2025
- 1 -
2025
2024
Notes
£
£
£
£
Current assets
Debtors
2,000
-
0
Cash at bank and in hand
62,450
50
64,450
50
Creditors: amounts falling due within one year
(24,473)
-
0
Net current assets
39,977
50
Capital and reserves
Called up share capital
3
50
50
Profit and loss reserves
39,927
-
0
Total equity
39,977
50

For the financial year ended 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

The director acknowledges her responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

These 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, all of the members of the company have consented to the preparation of abridged financial statements pursuant to paragraph 1A of Schedule 1 to the Small Companies and Groups (Accounts and Directors’ Report) Regulations (SI 2008/409)(b).

The director of the company has elected not to include a copy of the income statement within the financial statements.true

The financial statements were approved and signed by the director and authorised for issue on 23 June 2026
Mr R M Corbett
Director
Company registration number 15662851 (England and Wales)
TERRANO LTD
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
- 2 -
1
Accounting policies
Company information

Terrano Ltd is a private company limited by shares incorporated in England and Wales. The registered office is 133 New Barn Lane, Prestbury, Cheltenham, Gloucestershire, England, GL52 3LQ.

1.1
Basis of preparation

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. 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 financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Going concern

A true t the time of approving the financial statements, t he director has a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus t he director continues to adopt the going concern basis of accounting in preparing the financial statements.

1.3
Revenue

R evenue comprises sales of goods or services provided to customers net of value added tax and other sales taxes, less an appropriate deduction for actual and expected returns and discounts.

Revenue consists of agency fees related to real estate transactions.

1.4
Taxation

The tax expense represents tax currently payable.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the income statement because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
1
1
TERRANO LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
- 3 -
3
Called up share capital
2025
2024
2025
2024
Ordinary share capital
Number
Number
£
£
Issued and fully paid
Ordinary shares of £1 each
50
50
50
50
4
Parent company

Terrano Ltd is a wholly owned subsidiary of Terrano Holdings Ltd. The registered office of the parent company is 133 New Barn Lane, Presstbury, Cheltenham, Gloucestershire, GL52 3LQ.

2025-12-31 2025-01-01 false false false 23 June 2026 CCH Software CCH Accounts Production 2026.100 No description of principal activity Mr Richard Corbett 15662851 2025-01-01 2025-12-31 15662851 2025-12-31 15662851 2024-12-31 15662851 core:CurrentFinancialInstruments core:WithinOneYear 2025-12-31 15662851 core:CurrentFinancialInstruments core:WithinOneYear 2024-12-31 15662851 core:ShareCapital 2025-12-31 15662851 core:ShareCapital 2024-12-31 15662851 core:RetainedEarningsAccumulatedLosses 2025-12-31 15662851 core:RetainedEarningsAccumulatedLosses 2024-12-31 15662851 core:ShareCapitalOrdinaryShareClass1 2025-12-31 15662851 core:ShareCapitalOrdinaryShareClass1 2024-12-31 15662851 bus:Director1 2025-01-01 2025-12-31 15662851 2024-01-01 2024-12-31 15662851 bus:OrdinaryShareClass1 2025-01-01 2025-12-31 15662851 bus:OrdinaryShareClass1 2025-12-31 15662851 bus:OrdinaryShareClass1 2024-12-31 15662851 bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 15662851 bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 15662851 bus:FRS102 2025-01-01 2025-12-31 15662851 bus:AuditExemptWithAccountantsReport 2025-01-01 2025-12-31 15662851 bus:FullAccounts 2025-01-01 2025-12-31 xbrli:pure xbrli:shares iso4217:GBP