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REGISTERED NUMBER: SC487130 (Scotland)











UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2023

FOR

ERJO COMMS LIMITED

ERJO COMMS LIMITED (REGISTERED NUMBER: SC487130)






CONTENTS OF THE FINANCIAL STATEMENTS
for the Year Ended 30 September 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


ERJO COMMS LIMITED

COMPANY INFORMATION
for the Year Ended 30 September 2023







DIRECTOR: J McGee





REGISTERED OFFICE: 27 Ingram Street
Glasgow
G1 1HA





REGISTERED NUMBER: SC487130 (Scotland)





ACCOUNTANTS: Kean Jarman & Company
Chartered Accountants
27 Ingram Street
Glasgow
G1 1HA

ERJO COMMS LIMITED (REGISTERED NUMBER: SC487130)

BALANCE SHEET
30 September 2023

30.9.23 30.9.22
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 7,019 8,774

CURRENT ASSETS
Debtors 5 - 8,650
Cash at bank 12,941 16,872
12,941 25,522
CREDITORS
Amounts falling due within one year 6 7,166 10,446
NET CURRENT ASSETS 5,775 15,076
TOTAL ASSETS LESS CURRENT
LIABILITIES

12,794

23,850

CREDITORS
Amounts falling due after more than one
year

7

(7,727

)

(11,724

)

PROVISIONS FOR LIABILITIES (1,334 ) (1,667 )
NET ASSETS 3,733 10,459

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 3,633 10,359
SHAREHOLDERS' FUNDS 3,733 10,459

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2023 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

ERJO COMMS LIMITED (REGISTERED NUMBER: SC487130)

BALANCE SHEET - continued
30 September 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 director and authorised for issue on 29 February 2024 and were signed by:





J McGee - Director


ERJO COMMS LIMITED (REGISTERED NUMBER: SC487130)

NOTES TO THE FINANCIAL STATEMENTS
for the Year Ended 30 September 2023

1. STATUTORY INFORMATION

Erjo Comms Limited is a private company, limited by shares , registered in Scotland. 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.
Motor vehicles - 20% on reducing balance

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.

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 1 (2022 - 1 ) .

4. TANGIBLE FIXED ASSETS
Motor
vehicles
£   
COST
At 1 October 2022
and 30 September 2023 18,137
DEPRECIATION
At 1 October 2022 9,363
Charge for year 1,755
At 30 September 2023 11,118
NET BOOK VALUE
At 30 September 2023 7,019
At 30 September 2022 8,774

ERJO COMMS LIMITED (REGISTERED NUMBER: SC487130)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Year Ended 30 September 2023

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.9.23 30.9.22
£    £   
Trade debtors - 8,650

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.9.23 30.9.22
£    £   
Bank loans and overdrafts 3,920 3,920
Tax 2,181 5,435
Directors' current accounts 1,065 1,091
7,166 10,446

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
30.9.23 30.9.22
£    £   
Bank loans - 1-2 years 3,920 3,920
Bank loans - 2-5 years 3,807 7,804
7,727 11,724

8. RELATED PARTY DISCLOSURES

At the year end the company director was owed £1,065 (2022-£1,091). £1,091 was the maximum amount outstanding during the year.

9. ULTIMATE CONTROLLING PARTY

The controlling party is J McGee.