Company profile · Property developers
Etera Ltd
Etera Ltd is a 15-year-old private limited company registered in St Andrews, company number SC393464, one of 14 property development companies in St Andrews. Its next accounts are due at Companies House on 30 November 2026, and the CT600 for the period to 28 February 2026 is due at HMRC on 28 February 2027.
Key dates
Worked out from the year end and filing history on the Companies House register.
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Financial snapshot, 2025
From the balance sheet at 28 February 2025, as filed at Companies House. Negative net assets mean the company owed more than it owned at that date.
Etera Ltd over the years
From each year's balance sheet filed at Companies House. Small companies do not have to publish turnover or profit, so these are balance sheet figures.
- Net assets down £499 (-1%) on the year before, to -£48K.
- Net assets rose in 0 of 9 year-on-year comparisons on record.
- Current assets of £44 against £48K owed within a year: 0.0 times cover.
- 2 employees on average, up from 0 the year before.
- Balance sheets on record for 10 years, 2016 to 2025.
Net assets by year
| Year end | Net assets | Cash | Current assets | Owed within a year | Employees |
|---|---|---|---|---|---|
| 28 Feb 2025 | -£48K | £44 | £44 | £48K | 2 |
| 29 Feb 2024 | -£48K | £63 | £48K | 0 | |
| 28 Feb 2023 | -£47K | £31 | £47K | 0 | |
| 28 Feb 2022 | -£47K | £35 | £47K | 0 | |
| 28 Feb 2021 | -£46K | £58 | £46K | 0 | |
| 29 Feb 2020 | -£46K | £75 | £46K | 0 | |
| 28 Feb 2019 | -£45K | £33 | £45K | ||
| 28 Feb 2018 | -£45K | £89 | £45K | ||
| 28 Feb 2017 | -£44K | £77 | £44K | ||
| 29 Feb 2016 | -£44K | £89 | £44K |
Who runs and owns Etera Ltd
From the Companies House register. Individuals are shown by initials only; the full register is on Companies House.
Officers (2)
| Name | Role | Appointed |
|---|---|---|
| J*** L*** | Director | Feb 2011 |
| G*** L*** | Director | Nov 2011 |
People with significant control (2)
Where Etera Ltd is registered
The registered office is in St Andrews (KY16), in the Fife local authority area, Scotland. Show KY16 0BD on a map.
Other trade companies in KY16
- The House of 365 LtdMechanics and garages
- LTR Roofing LtdRoofers
- Profix Glazing Solutions LtdGlaziers
- MMS Property and Developments LtdProperty developers
- D.C. Gardening & Landscaping LtdLandscapers and gardeners
- Prestige Power Electrical LtdElectricians
- Jackson Knight LtdProperty developers
- Blaney Property Group LtdPlumbers and heating engineers
What happens if Etera Ltd files late
Companies House charges an automatic penalty the day after the deadline, and it rises the longer the accounts are late. These are the dates for this company's accounts due on 30 November 2026.
| Companies House | Accounts delivered | Penalty |
|---|---|---|
| Up to 1 month late | 1 Dec 2026 to 31 Dec 2026 | £150 |
| 1 to 3 months late | 1 Jan 2027 to 28 Feb 2027 | £375 |
| 3 to 6 months late | 1 Mar 2027 to 31 May 2027 | £750 |
| More than 6 months late | From 1 Jun 2027 | £1,500 |
Penalties double if the accounts were also late the year before.
| HMRC (CT600) | From | Penalty |
|---|---|---|
| 1 day late | 1 Mar 2027 | £200 |
| 3 months late | 28 May 2027 | another £200 |
| 6 months late | 28 Aug 2027 | HMRC estimates the tax and adds 10% of the unpaid tax |
| 12 months late | 28 Feb 2028 | another 10% of any unpaid tax |
For returns filed on or after 1 April 2026. Late three times in a row and the £200 penalties become £1,000 each.
Company details
As held on the Companies House register.
- Company number
- SC393464
- Status
- Active
- Company type
- Private limited company
- Incorporated
- 14 February 2011 (15 years ago)
- Registered office
- Cairn Field 14 School Road, Balmullo, St Andrews, Fife, KY16 0BD
- Nature of business
- Development of building projects (SIC 41100)
- Year end
- 29 February (accounting reference date)
- Accounts type
- Total exemption (full)
- Last accounts made up to
- 28 February 2025
- Last confirmation statement
- 28 April 2026
- Previous names
- Arete Building Services Ltd (until 1 May 2025)
Filing notes for property development companies
Many property development companies are single-project vehicles. Stock of land and buildings sits on the balance sheet as work in progress until sale, and a company that has finished its project may become dormant rather than close.
Similar companies in St Andrews
Other active property development companies registered in St Andrews.
- G & K Limited1976
- Geum Limited1998
- Isabella M. Deas Limited1969
- Jackson Knight Ltd2026
- MMS Property and Developments Ltd2026
- Osgoode Restoration of ST. Andrews Ltd2019
- Plot 17 Limited2022
- 1 QT Development Limited2022
All property development companies in St Andrews · All trades in St Andrews · Property developers across the UK
Frequently asked questions
When are Etera Ltd's accounts due?
Etera Ltd's next accounts are due at Companies House by 30 November 2026 (in 49 days), covering the period to 28 February 2026.
When is Etera Ltd's CT600 due?
The CT600 for the period to 28 February 2026 is due at HMRC by 28 February 2027, 12 months after the period end. The corporation tax itself is payable earlier, by 1 December 2026.
Is Etera Ltd still trading?
Etera Ltd is listed as active on the Companies House register as of 1 Oct 2026. Active means it has not been dissolved or entered insolvency; it does not show whether it is currently taking on work.
What does Etera Ltd do?
Etera Ltd is registered under Development of building projects (SIC 41100).
How old is Etera Ltd?
Etera Ltd was incorporated on 14 February 2011, 15 years ago.
Who runs Etera Ltd?
Etera Ltd has 2 active directors, the longest-serving appointed in Feb 2011. Their names and service addresses are on the Companies House register.
Who owns Etera Ltd?
2 people or companies have significant control of Etera Ltd: an individual (owns 50% to 75% of the shares); an individual (owns 25% to 50% of the shares).
What is the penalty if Etera Ltd files its accounts late?
Companies House charges £150 if the accounts are up to 1 month late, £375 up to 3 months, £750 up to 6 months and £1,500 after that, doubled if the previous year's accounts were also late. HMRC charges £200 for a CT600 filed a day late and another £200 at 3 months.
Official records
View Etera Ltd on Companies House for filed documents, officers and the full history.
Based on the Companies House register (snapshot 1 Oct 2026). Deadlines are worked out from the register and assume a standard accounting period; a change of year end or a short period moves them. This page is general information, not tax or accountancy advice.