Terra Firma Environmental Holding Ltd - Accounts to registrar (filleted)

REGISTERED NUMBER: 14828862 (England and Wales)

Financial Statements for the Year Ended 31 March 2026

for

Terra Firma Environmental Holding Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

J Procter

J G Robinson

A A Barnes

T D S Armer

REGISTERED OFFICE:

Suites 5 & 6 The Printworks

Hey Road

Barrow

Clitheroe

Lancashire

BB7 9WB

REGISTERED NUMBER:

14828862 (England and Wales)

ACCOUNTANTS:

Bennett Kirkhope Smith

Chartered Certified Accountants

Suites 5 & 6 The Printworks

Hey Road

Barrow

Clitheroe

Lancashire

BB7 9WB

FIXED ASSETS

Investments

4

262,308

CURRENT ASSETS

Debtors

5

381,118

150,708

Cash at bank and in hand

5,828

10

386,946

150,718

CREDITORS

Amounts falling due within one year

6

36,000

NET CURRENT ASSETS

350,946

114,718

TOTAL ASSETS LESS CURRENT
LIABILITIES

613,254

377,026

CREDITORS

Amounts falling due after more than one
year

7

113,000

171,000

NET ASSETS

500,254

206,026

CAPITAL AND RESERVES

Called up share capital

10

Retained earnings

500,244

206,016

SHAREHOLDERS' FUNDS

500,254

206,026

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Board of Directors and authorised for issue on 19 October 2026 and were signed on its behalf by:

J Procter - Director

J G Robinson - Director

A A Barnes - Director

T D S Armer - Director

1.	STATUTORY INFORMATION

Terra Firma Environmental Holding 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.

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at 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.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 4 (2025 - 4 ) .

4.	FIXED ASSET INVESTMENTS

Shares in

group

undertakings

£

COST

At 1 April 2025

and 31 March 2026

262,308

NET BOOK VALUE

At 31 March 2026

262,308

At 31 March 2025

262,308

The company's investments at the Balance Sheet date in the share capital of companies include the following:

Terra-Firma Environmental Limited

Registered office: Suites 5 & 6 The Printworks, Hey Road, Barrow, Clitheroe, Lancashire, BB7 9WB

Nature of business: Countryside and environmental management

%

Class of shares:

holding

Ordinary

100.00

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

Amounts owed by group undertakings

381,118

150,708

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

Other loans due with one year

36,000

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR

31.3.26

31.3.25

£

Other loans due between one and two
years

36,000

Other loans due between two and five
years

36,000

Other loans due more than five years

41,000

99,000

113,000

171,000

Amounts falling due in more than five years:

Repayable by instalments

Other loans due more than five years

41,000

99,000

8.	SECURED DEBTS

The following secured debts are included within creditors:

31.3.26

31.3.25

£

Other loans

149,000

207,000

The company held a loan with D J Johnson, the balance of which at the year end was £149,000 (2025: £207,000). The loan is secured with a fixed and floating charge over Terra Firma Environmental Holding Ltd.

9.	ULTIMATE CONTROLLING PARTY

There is no ultimate controlling party.