2022-11-012023-10-312023-10-31false12972515ERA TRADING UK LTD2024-10-1866120iso4217:GBPxbrli:pure129725152022-11-01129725152023-10-31129725152022-11-012023-10-31129725152021-11-01129725152022-10-31129725152021-11-012022-10-3112972515bus:SmallEntities2022-11-012023-10-3112972515bus:AuditExempt-NoAccountantsReport2022-11-012023-10-3112972515bus:AbridgedAccounts2022-11-012023-10-3112972515bus:PrivateLimitedCompanyLtd2022-11-012023-10-3112972515core:WithinOneYear2023-10-3112972515core:AfterOneYear2023-10-3112972515core:WithinOneYear2022-10-3112972515core:AfterOneYear2022-10-3112972515core:ShareCapital2023-10-3112972515core:SharePremium2023-10-3112972515core:RevaluationReserve2023-10-3112972515core:OtherReservesSubtotal2023-10-3112972515core:RetainedEarningsAccumulatedLosses2023-10-3112972515core:ShareCapital2022-10-3112972515core:SharePremium2022-10-3112972515core:RevaluationReserve2022-10-3112972515core:OtherReservesSubtotal2022-10-3112972515core:RetainedEarningsAccumulatedLosses2022-10-3112972515core:LandBuildings2023-10-3112972515core:PlantMachinery2023-10-3112972515core:Vehicles2023-10-3112972515core:FurnitureFittings2023-10-3112972515core:OfficeEquipment2023-10-3112972515core:NetGoodwill2023-10-3112972515core:IntangibleAssetsOtherThanGoodwill2023-10-3112972515core:ListedExchangeTraded2023-10-3112972515core:UnlistedNon-exchangeTraded2023-10-3112972515core:LandBuildings2022-10-3112972515core:PlantMachinery2022-10-3112972515core:Vehicles2022-10-3112972515core:FurnitureFittings2022-10-3112972515core:OfficeEquipment2022-10-3112972515core:NetGoodwill2022-10-3112972515core:IntangibleAssetsOtherThanGoodwill2022-10-3112972515core:ListedExchangeTraded2022-10-3112972515core:UnlistedNon-exchangeTraded2022-10-3112972515core:LandBuildings2022-11-012023-10-3112972515core:PlantMachinery2022-11-012023-10-3112972515core:Vehicles2022-11-012023-10-3112972515core:FurnitureFittings2022-11-012023-10-3112972515core:OfficeEquipment2022-11-012023-10-3112972515core:NetGoodwill2022-11-012023-10-3112972515core:IntangibleAssetsOtherThanGoodwill2022-11-012023-10-3112972515core:ListedExchangeTraded2022-11-012023-10-3112972515core:UnlistedNon-exchangeTraded2022-11-012023-10-3112972515core:MoreThanFiveYears2022-11-012023-10-3112972515core:Non-currentFinancialInstruments2023-10-3112972515core:Non-currentFinancialInstruments2022-10-3112972515dpl:CostSales2022-11-012023-10-3112972515dpl:DistributionCosts2022-11-012023-10-3112972515core:LandBuildings2022-11-012023-10-3112972515core:PlantMachinery2022-11-012023-10-3112972515core:Vehicles2022-11-012023-10-3112972515core:FurnitureFittings2022-11-012023-10-3112972515core:OfficeEquipment2022-11-012023-10-3112972515dpl:AdministrativeExpenses2022-11-012023-10-3112972515core:NetGoodwill2022-11-012023-10-3112972515core:IntangibleAssetsOtherThanGoodwill2022-11-012023-10-3112972515dpl:GroupUndertakings2022-11-012023-10-3112972515dpl:ParticipatingInterests2022-11-012023-10-3112972515dpl:GroupUndertakingscore:ListedExchangeTraded2022-11-012023-10-3112972515core:ListedExchangeTraded2022-11-012023-10-3112972515dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2022-11-012023-10-3112972515core:UnlistedNon-exchangeTraded2022-11-012023-10-3112972515dpl:CostSales2021-11-012022-10-3112972515dpl:DistributionCosts2021-11-012022-10-3112972515core:LandBuildings2021-11-012022-10-3112972515core:PlantMachinery2021-11-012022-10-3112972515core:Vehicles2021-11-012022-10-3112972515core:FurnitureFittings2021-11-012022-10-3112972515core:OfficeEquipment2021-11-012022-10-3112972515dpl:AdministrativeExpenses2021-11-012022-10-3112972515core:NetGoodwill2021-11-012022-10-3112972515core:IntangibleAssetsOtherThanGoodwill2021-11-012022-10-3112972515dpl:GroupUndertakings2021-11-012022-10-3112972515dpl:ParticipatingInterests2021-11-012022-10-3112972515dpl:GroupUndertakingscore:ListedExchangeTraded2021-11-012022-10-3112972515core:ListedExchangeTraded2021-11-012022-10-3112972515dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2021-11-012022-10-3112972515core:UnlistedNon-exchangeTraded2021-11-012022-10-3112972515core:NetGoodwill2023-10-3112972515core:IntangibleAssetsOtherThanGoodwill2023-10-3112972515core:LandBuildings2023-10-3112972515core:PlantMachinery2023-10-3112972515core:Vehicles2023-10-3112972515core:FurnitureFittings2023-10-3112972515core:OfficeEquipment2023-10-3112972515core:AfterOneYear2023-10-3112972515core:WithinOneYear2023-10-3112972515core:ListedExchangeTraded2023-10-3112972515core:UnlistedNon-exchangeTraded2023-10-3112972515core:ShareCapital2023-10-3112972515core:SharePremium2023-10-3112972515core:RevaluationReserve2023-10-3112972515core:OtherReservesSubtotal2023-10-3112972515core:RetainedEarningsAccumulatedLosses2023-10-3112972515core:NetGoodwill2022-10-3112972515core:IntangibleAssetsOtherThanGoodwill2022-10-3112972515core:LandBuildings2022-10-3112972515core:PlantMachinery2022-10-3112972515core:Vehicles2022-10-3112972515core:FurnitureFittings2022-10-3112972515core:OfficeEquipment2022-10-3112972515core:AfterOneYear2022-10-3112972515core:WithinOneYear2022-10-3112972515core:Liste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ERA TRADING UK LTD

Registered Number
12972515
(England and Wales)

Unaudited Financial Statements for the Year ended
31 October 2023

ERA TRADING UK LTD
Company Information
for the year from 1 November 2022 to 31 October 2023

Directors

CUTHBERTSON, Philip John
TANNA, Sanjay Chandulal

Registered Address

34 Forest Way
Kings Hill
West Malling
ME19 4FW

Registered Number

12972515 (England and Wales)
ERA TRADING UK LTD
Balance Sheet as at
31 October 2023

Notes

2023

2022

£

£

£

£

Fixed assets
Tangible assets387,953110,076
87,953110,076
Current assets
Debtors4281,872157,882
Cash at bank and on hand68,04799,135
349,919257,017
Creditors amounts falling due within one year5(181,109)(106,628)
Net current assets (liabilities)168,810150,389
Total assets less current liabilities256,763260,465
Creditors amounts falling due after one year6(2,500)(2,500)
Net assets254,263257,965
Capital and reserves
Called up share capital11
Profit and loss account254,262257,964
Shareholders' funds254,263257,965
The financial statements were approved and authorised for issue by the Board of Directors on 18 October 2024, and are signed on its behalf by:
CUTHBERTSON, Philip John
Director
Registered Company No. 12972515
ERA TRADING UK LTD
Notes to the Financial Statements
for the year ended 31 October 2023

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.
Revenue from sale of goods
Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.
Foreign currency translation
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
Tangible fixed assets and depreciation
All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Straight line (years)
Office Equipment3
2.Average number of employees

20232022
Average number of employees during the year169
3.Tangible fixed assets

Total

£
Cost or valuation
At 01 November 22133,568
Additions29,515
At 31 October 23163,083
Depreciation and impairment
At 01 November 2223,492
Charge for year51,638
At 31 October 2375,130
Net book value
At 31 October 2387,953
At 31 October 22110,076
4.Debtors: amounts due within one year

2023

2022

££
Other debtors140,229127,315
Prepayments and accrued income141,64330,567
Total281,872157,882
5.Creditors: amounts due within one year

2023

2022

££
Trade creditors / trade payables90,29233,987
Amounts owed to related parties17,273-
Taxation and social security66,21067,654
Other creditors4,1472,729
Accrued liabilities and deferred income3,1872,258
Total181,109106,628
6.Creditors: amounts due after one year

2023

2022

££
Amounts owed to related parties2,5002,500
Total2,5002,500