ERYA CIC

Company limited by guarantee

Company Registration Number:
09868069 (England and Wales)

Unaudited statutory accounts for the year ended 30 November 2023

Period of accounts

Start date: 1 December 2022

End date: 30 November 2023

ERYA CIC

Contents of the Financial Statements

for the Period Ended 30 November 2023

Directors report
Profit and loss
Balance sheet
Additional notes
Balance sheet notes
Community Interest Report

ERYA CIC

Directors' report period ended 30 November 2023

The directors present their report with the financial statements of the company for the period ended 30 November 2023

Directors

The directors shown below have held office during the whole of the period from
1 December 2022 to 30 November 2023

Mrs S Barnett
Ms D Thomas
Mr S Gillham


The above report has been prepared in accordance with the special provisions in part 15 of the Companies Act 2006

This report was approved by the board of directors on
11 July 2024

And signed on behalf of the board by:
Name: Mrs S Barnett
Status: Director

ERYA CIC

Profit And Loss Account

for the Period Ended 30 November 2023

2023 2022


£

£
Turnover: 77,186 77,276
Cost of sales: ( 19,227 ) ( 17,987 )
Gross profit(or loss): 57,959 59,289
Administrative expenses: ( 65,549 ) ( 53,023 )
Operating profit(or loss): (7,590) 6,266
Interest receivable and similar income: 15
Interest payable and similar charges: ( 1 ) ( 1,108 )
Profit(or loss) before tax: (7,576) 5,158
Profit(or loss) for the financial year: (7,576) 5,158

ERYA CIC

Balance sheet

As at 30 November 2023

Notes 2023 2022


£

£
Fixed assets
Tangible assets: 3 6,186 7,620
Total fixed assets: 6,186 7,620
Current assets
Debtors: 4 400 9,965
Cash at bank and in hand: 13,778 11,181
Total current assets: 14,178 21,146
Creditors: amounts falling due within one year: 5 ( 19,611 ) ( 18,455 )
Net current assets (liabilities): (5,433) 2,691
Total assets less current liabilities: 753 10,311
Creditors: amounts falling due after more than one year: 6 ( 5,685 ) ( 7,667 )
Total net assets (liabilities): (4,932) 2,644
Members' funds
Profit and loss account: (4,932) 2,644
Total members' funds: ( 4,932) 2,644

The notes form part of these financial statements

ERYA CIC

Balance sheet statements

For the year ending 30 November 2023 the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

This report was approved by the board of directors on 11 July 2024
and signed on behalf of the board by:

Name: Mrs S Barnett
Status: Director

The notes form part of these financial statements

ERYA CIC

Notes to the Financial Statements

for the Period Ended 30 November 2023

  • 1. Accounting policies

    Basis of measurement and preparation

    These financial statements have been prepared in accordance with the provisions of Section 1A (Small Entities) of Financial Reporting Standard 102

    Turnover policy

    Turnover is measured at the fair value of the consideration received or receivable for goods supplied, netof discounts and Value Added Tax.Revenue from the sale of goods is recognised when the significant risks and rewards of ownership havetransferred to the buyer, usually on despatch of the goods; the amount of revenue can be measuredreliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurredor to be incurred in respect of the transactions can be measured reliably.

    Tangible fixed assets depreciation policy

    TANGIBLE ASSETSTangible assets are initially measured at cost, and are subsequently measured at cost less anyaccumulated depreciation and accumulated impairment losses or at a revalued amount.Any tangible assets carried at a revalued amount are recorded at the fair value at the date of revaluationless any subsequent accumulated depreciation and subsequent accumulated impairment losses.An increase in the carrying amount of an asset as a result of a revaluation is recognised in othercomprehensive income and accumulated in capital and reserves. However, the increase is recognisedin surplus or deficit to the extent that it reverses a revaluation decrease of the same asset previouslyrecognised in surplus or deficit. A decrease in the carrying amount of an asset as a result of revaluationis recognised in other comprehensive income to the extent of any previously recognised revaluationincrease accumulated in capital and reserves. If a revaluation decrease exceeds the accumulatedrevaluation gains accumulated in capital and reserves in respect of that asset, the excess is recognisedin surplus or deficit.Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value, overthe useful economic life of that asset as follows:Fixtures, fittings and equipment 20% straight line

    Valuation information and policy

    IMPAIRMENTA review for indicators of impairment is carried out at each reporting date, with the recoverable amountbeing estimated where such indicators exist. Where the carrying value exceeds the recoverable amount,the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at eachreporting date.

    Other accounting policies

    FINANCIAL INSTRUMENTSA financial asset or a financial liability is recognised only when the entity becomes a party to thecontractual provisions of the instrument.Basic financial instruments are initially recognised at the transaction price and are subsequentlymeasured as follows: Debt instruments are subsequently measured at amortised cost and commitmentsto receive a loan and to make a loan to another entity are subsequently measured at amortised cost.Where investments in non-convertible preference shares and non-puttable ordinary shares or preferenceshares are publicly traded or their fair value can otherwise be measured reliably, the investment issubsequently measured at fair value with changes in fair value recognised in surplus or deficit. Allother such investments are subsequently measured at cost less impairment.All other financial instruments, including derivatives, are initially recognised at fair value, whichis normally the transaction price and are subsequently measured at fair value, with any changesrecognised in surplus or deficit.Financial assets that are measured at cost or amortised cost are reviewed for objective evidence ofimpairment at the end of each reporting date. If there is objective evidence of impairment, an impairmentloss is recognised in surplus or deficit immediately.All equity instruments regardless of significance, and other financial assets that are individuallysignificant, are assessed individually for impairment. Other financial assets or either assessedindividually or grouped on the basis of similar credit risk characteristics.Any reversals of impairment are recognised in surplus or deficit immediately, to the extent that thereversal does not result in a carrying amount of the financial asset that exceeds what the carryingamount would have been had the impairment not previously been recognised.DEFINED CONTRIBUTION PENSION PLANContributions to defined contribution plans are recognised as an expense in the period in which therelated service is provided. Prepaid contributions are recognised as an asset to the extent that theprepayment will lead to a reduction in future payments or a cash refund.

ERYA CIC

Notes to the Financial Statements

for the Period Ended 30 November 2023

  • 2. Employees

    2023 2022
    Average number of employees during the period 3 3

ERYA CIC

Notes to the Financial Statements

for the Period Ended 30 November 2023

3. Tangible assets

Land & buildings Plant & machinery Fixtures & fittings Office equipment Motor vehicles Total
Cost £ £ £ £ £ £
At 1 December 2022 16,337 16,337
Additions 628 628
Disposals
Revaluations
Transfers
At 30 November 2023 16,965 16,965
Depreciation
At 1 December 2022 8,717 8,717
Charge for year 2,062 2,062
On disposals
Other adjustments
At 30 November 2023 10,779 10,779
Net book value
At 30 November 2023 6,186 6,186
At 30 November 2022 7,620 7,620

ERYA CIC

Notes to the Financial Statements

for the Period Ended 30 November 2023

4. Debtors

2023 2022
£ £
Trade debtors 400 9,965
Total 400 9,965

ERYA CIC

Notes to the Financial Statements

for the Period Ended 30 November 2023

5. Creditors: amounts falling due within one year note

2023 2022
£ £
Taxation and social security 2,018 588
Other creditors 17,593 17,867
Total 19,611 18,455

ERYA CIC

Notes to the Financial Statements

for the Period Ended 30 November 2023

6. Creditors: amounts falling due after more than one year note

2023 2022
£ £
Bank loans and overdrafts 5,685 7,667
Total 5,685 7,667

ERYA CIC

Notes to the Financial Statements

for the Period Ended 30 November 2023

7. Financial Commitments

Guarantees and other financial commitmentsThe company also paid £Nil (2018: £670) to Mrs S J Barnett and £Nil (2018: £214) to Ms D C Thomas,both directors, in respect of company expenses.

COMMUNITY INTEREST ANNUAL REPORT

ERYA CIC

Company Number: 09868069 (England and Wales)

Year Ending: 30 November 2023

Company activities and impact

Erya have delivered various activities from November 2022 ranging from Advocacy, Learning, Training and Development.Any additional money has been saved to put on events for people with a Learning Disability or to provide free Advocacy support. Our annual Sparkles Ball for people with the label of alearning disability was, postponed so this year we need to find a bigger venue!Our work continues to benefit the Learning Disability Community by building on the principles of the Care Act to develop; clearer, fairer care and support; wellbeing, prevention and delay of the need for support and; to make sure People are in control of their support.We have been delivering more Advocacy to ensure that their voices continue to be heard at a time when budgets are being cuts. We have an SLA agreement with the Advocacy People but we also do ‘pro bono’ work where people have come to us direct and Local Authorities are now beginning to commission our work.

Consultation with stakeholders

Erya has a steering group which meets every six months (which is done remotely) The members of whom all have a Learning Disability, Disability or are considered a "Vulnerable Adult. We have also managed to have a few in person meetings to discuss projects.The group, as well as our practice, provide our yearly direction of travel. This year we have again focused on relationships but also how to keep yourself safe online.We also talk to the health and social care sector and meet with organisations such as CHOICE, CMHT, CFC etc to evidence learning needs. This year we have been approached by more organisations to deliver supervision, it has been good to be back delivering this in person. This continues to be a useful way to find out the learning needs of the sector and what people that access their services may need to be more in control of the support that they receive.

Directors' remuneration

Directors' Remuneration of £48,708 (2023: £39,008) is included in the accounts.“There were no other transactions or arrangements in connection with the remuneration of directors, or compensation for director’s loss of office, which require to be disclosed”

Transfer of assets

No transfer of assets other than for full consideration

This report was approved by the board of directors on
11 July 2024

And signed on behalf of the board by:
Name: Samantha Barnett
Status: Director