ET CETERIS LIMITED

Values shown as filed in the company's annual accounts. — indicates the figure wasn't present under that line item in that period. About these numbers

• Turnover

  +186%

  £483,542 → £1,383,068

• Cash

  -18.9%

  £4,501,964 → £3,653,059

• Net assets

  -1%

  £119,840,197 → £118,640,963

  lowest in 3 filed years

• Employees

  +3.3%

  30 → 31

  highest in 3 filed years

• Operating profit

  +27.8%

  -£4,349,649 → -£3,141,993

• Profit before tax

  -147.7%

  £3,170,070 → -£1,511,466

• Wages

  +0.4%

  £1,342,851 → £1,347,750

Each % is (latest − prior) ÷ |prior| for the line item as filed. The comparison is only shown when the latest and prior accounts cover broadly equal-length periods — short or long stubs (typical around incorporation or a year-end change) are suppressed rather than misrepresented. Lines a company doesn't report are omitted. About these numbers

Margins divide P&L lines by turnover. Gearing is liabilities over total assets. Current ratio is current assets over creditors falling due within one year. Interest cover is operating profit over absolute finance costs. Margin ratios are hidden where reported turnover is too small relative to profit to yield a meaningful figure — typical of holding companies whose income is mostly subsidiary dividends rather than trading revenue. Sector-distribution context coming next.

Accounting basis

FRS 102 §1A

Reporting scope

Consolidated group

Abridged

Yes — abridged accounts (limited disclosure)

Auditor

Saffery LLP

Audit opinion

Unaudited (audit-exempt)

Going concern

Affirmed

“At the time of approving the financial statements, the directors have a reasonable expectation that the Company and the Group have adequate resources to continue in operational existence for the foreseeable future. Thus the directors continue to adopt the going concern basis of accounting in preparing the financial statements.”

Group structure

1. ET CETERIS LIMITED · parent
   1. Cogniscion Limited 100% · England · Software development company
   2. The Belmont Estate (Farm) Limited 100% · England · Biodiversity and nature restoration, and regenerative farming and hospitality
   3. Aberarder Estate Limited 100% · England · Forestry, climate change mitigation and hospitality

Significant events

• “On 20 October 2025 an interest free loan was made to a Director of the Company. This was repaid before the date of signing these accounts.”

Auditor, going-concern and subsidiary information is drawn from the narrative of the latest annual accounts. About these numbers

Filings

6

last 12 months

Capital events

0

last 24 months

Officers appointed

2

last 12 months

Officers resigned

0

last 12 months

Direct counts from the register. No score, no rating — see the Filing timeline for the underlying events.