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2022-01-01 2022-12-31 06741675 frs-countries:EnglandWales 2022-01-01 2022-12-31
Registered number: 06741675
Erismann Wallcoverings Limited
Financial Statements
For The Year Ended 31 December 2023
Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 06741675
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 65,585 25,021
65,585 25,021
CURRENT ASSETS
Stocks 5 7,296 7,975
Debtors 6 111,752 125,262
Cash at bank and in hand 41,918 64,513
160,966 197,750
Creditors: Amounts Falling Due Within One Year 7 (742,330 ) (676,275 )
NET CURRENT ASSETS (LIABILITIES) (581,364 ) (478,525 )
TOTAL ASSETS LESS CURRENT LIABILITIES (515,779 ) (453,504 )
NET LIABILITIES (515,779 ) (453,504 )
CAPITAL AND RESERVES
Called up share capital 8 1 1
Profit and Loss Account (515,780 ) (453,505 )
SHAREHOLDERS' FUNDS (515,779) (453,504)
Page 1
Page 2
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Dietmar Everding
Director
8 March 2024
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Erismann Wallcoverings Limited is a private company, limited by shares, incorporated in England & Wales, registered number 06741675 . The registered office is 5 Ribblesdale Place, Preston, Lancashire, PR1 8BZ.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Going Concern Disclosure
The company is reliant on the continued support from the parent undertaking, Erismann & Cie. GmbH.
2.3. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Motor vehicles - 20% on written down value
Computer equipment - 15% on cost
2.5. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.6. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
2.7. Pensions
Contributions to defined contribution plans are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
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3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2022: 2)
2 2
4. Tangible Assets
Motor vehicles Computer equipment Total
£ £ £
Cost
As at 1 January 2023 31,231 660 31,891
Additions 46,377 774 47,151
As at 31 December 2023 77,608 1,434 79,042
Depreciation
As at 1 January 2023 6,663 207 6,870
Provided during the period 6,459 128 6,587
As at 31 December 2023 13,122 335 13,457
Net Book Value
As at 31 December 2023 64,486 1,099 65,585
As at 1 January 2023 24,568 453 25,021
5. Stocks
2023 2022
£ £
Finished goods 7,296 7,975
7,296 7,975
6. Debtors
2023 2022
£ £
Due within one year
Trade debtors 103,217 121,852
Other debtors 8,535 3,410
111,752 125,262
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7. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 4,614 673
Amounts owed to group undertakings 702,503 633,534
Other creditors 15,250 17,774
Taxation and social security 19,963 24,294
742,330 676,275
8. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 1 1
9. Related Party Transactions
Transactions and balances with the company's parent undertaking, Erismann & Cie. GmbH are as follows:-
(a) Purchases - £424,862
(b) Other interest - £34,371
(c) Management charges - £125,448
(d) Creditors: Amounts falling due within one year - £702,503
10. FRC's Ethical Standard - Provision Available for Small Entities
In common with other businesses of our size and nature we use our auditors to prepare and submit returns to the tax authorities and assist with the preparation of the financial statements.
11. Ultimate Parent Undertaking and Controlling Party
The company's ultimate parent undertaking is Erismann & Cie. GmbH . Hafenstraße 19, 79206 Breisach, Germany .
12. Audit Information
The auditors report on the account of Erismann Wallcoverings Limited for the year ended 31 December 2023 was unqualified
The auditor's report was signed by Jonathan Hughes-Deane FCA (Senior Statutory Auditor) for and on behalf of Whitehead & Aldrich , Statutory Auditor
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