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REGISTERED NUMBER: 01154942 (England and Wales)















ERAPA (U.K.) LIMITED

Unaudited Financial Statements For The Year Ended 31 July 2023






ERAPA (U.K.) LIMITED (Registered number: 01154942)






Contents of the Financial Statements
For The Year Ended 31 July 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4

Report of the Accountants 7

ERAPA (U.K.) LIMITED

Company Information
For The Year Ended 31 July 2023







DIRECTORS: G Holmes
G T Reader
Miss V Roch





SECRETARY: Miss V Roch





REGISTERED OFFICE: Pakrap House
128 High Town Road
Luton
Bedfordshire
LU2 0DJ





REGISTERED NUMBER: 01154942 (England and Wales)





ACCOUNTANTS: Premier Accountancy
The Straw Barn
Upton End Business Park
Meppershall Road
Shillington
Bedfordshire
SG5 3PF

ERAPA (U.K.) LIMITED (Registered number: 01154942)

Balance Sheet
31 July 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 216,312 194,600
Investments 5 100 100
216,412 194,700

CURRENT ASSETS
Stocks 185,898 188,499
Debtors 6 166,348 208,108
Cash at bank and in hand 1,035,843 770,665
1,388,089 1,167,272
CREDITORS
Amounts falling due within one year 7 499,715 430,493
NET CURRENT ASSETS 888,374 736,779
TOTAL ASSETS LESS CURRENT
LIABILITIES

1,104,786

931,479

CAPITAL AND RESERVES
Called up share capital 50,000 50,000
Retained earnings 1,054,786 881,479
SHAREHOLDERS' FUNDS 1,104,786 931,479

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 July 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 2023 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.

ERAPA (U.K.) LIMITED (Registered number: 01154942)

Balance Sheet - continued
31 July 2023


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 7 March 2024 and were signed on its behalf by:





G T Reader - Director


ERAPA (U.K.) LIMITED (Registered number: 01154942)

Notes to the Financial Statements
For The Year Ended 31 July 2023

1. STATUTORY INFORMATION

ERAPA (U.K.) LIMITED 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.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery etc - 25% on reducing balance, 20% on reducing balance and 15% on reducing balance

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 11 (2022 - 13 ) .

ERAPA (U.K.) LIMITED (Registered number: 01154942)

Notes to the Financial Statements - continued
For The Year Ended 31 July 2023

4. TANGIBLE FIXED ASSETS
Plant and
Land and machinery
buildings etc Totals
£    £    £   
COST
At 1 August 2022 199,904 280,342 480,246
Additions - 61,213 61,213
Disposals - (26,490 ) (26,490 )
At 31 July 2023 199,904 315,065 514,969
DEPRECIATION
At 1 August 2022 103,884 181,762 285,646
Charge for year 3,998 29,729 33,727
Eliminated on disposal - (20,716 ) (20,716 )
At 31 July 2023 107,882 190,775 298,657
NET BOOK VALUE
At 31 July 2023 92,022 124,290 216,312
At 31 July 2022 96,020 98,580 194,600

5. FIXED ASSET INVESTMENTS
Other
investments
£   
COST
At 1 August 2022
and 31 July 2023 100
NET BOOK VALUE
At 31 July 2023 100
At 31 July 2022 100

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 138,534 184,265
Other debtors 27,814 23,843
166,348 208,108

ERAPA (U.K.) LIMITED (Registered number: 01154942)

Notes to the Financial Statements - continued
For The Year Ended 31 July 2023

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Bank loans and overdrafts 115 -
Trade creditors 342,534 241,625
Taxation and social security 78,441 103,528
Other creditors 78,625 85,340
499,715 430,493

ERAPA (U.K.) LIMITED

Report of the Accountants to the Directors of
ERAPA (U.K.) LIMITED

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

As described on the Balance Sheet you are responsible for the preparation of the financial statements for the year ended 31 July 2023 set out on pages three to eight and you consider that the company is exempt from an audit.

In accordance with your instructions, we have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and information and explanations supplied to us.






Premier Accountancy
The Straw Barn
Upton End Business Park
Meppershall Road
Shillington
Bedfordshire
SG5 3PF


11 March 2024