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REGISTERED NUMBER: 06494882 (England and Wales)















Unaudited Financial Statements for the Year Ended 31 December 2023

for

Erbda Limited
Trading as
Restaurant & Bar Design Awards

Erbda Limited (Registered number: 06494882)
Trading as Restaurant & Bar Design Awards






Contents of the Financial Statements
for the Year Ended 31 December 2023




Page

Company Information 1

Statement of Financial Position 2

Notes to the Financial Statements 3


Erbda Limited
Trading as Restaurant & Bar Design Awards

Company Information
for the Year Ended 31 December 2023







DIRECTOR: M Rebora





SECRETARY: Mrs M Rebora





REGISTERED OFFICE: 10 Mount Stuart Square
Cardiff Bay
Cardiff
CF10 5EE





REGISTERED NUMBER: 06494882 (England and Wales)





ACCOUNTANTS: Eagle Accountancy (UK) Limited
2 Coracle Offices
St Catherine Street
Carmarthen
Carmarthenshire
SA31 1RD

Erbda Limited (Registered number: 06494882)
Trading as Restaurant & Bar Design Awards

Statement of Financial Position
31 December 2023

31.12.23 31.12.22
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 24,447 32,655

CURRENT ASSETS
Debtors 5 157 -
Cash at bank 496,334 363,716
496,491 363,716
CREDITORS
Amounts falling due within one year 6 88,450 78,558
NET CURRENT ASSETS 408,041 285,158
TOTAL ASSETS LESS CURRENT
LIABILITIES

432,488

317,813

PROVISIONS FOR LIABILITIES 4,202 6,204
NET ASSETS 428,286 311,609

CAPITAL AND RESERVES
Called up share capital 99 99
Retained earnings 428,187 311,510
SHAREHOLDERS' FUNDS 428,286 311,609

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

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

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 21 October 2024 and were signed by:





M Rebora - Director


Erbda Limited (Registered number: 06494882)
Trading as Restaurant & Bar Design Awards

Notes to the Financial Statements
for the Year Ended 31 December 2023

1. STATUTORY INFORMATION

Erbda 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 - 20% on reducing balance
Computer equipment - 50% 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 statement of financial position date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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 7 (2022 - 9 ) .

Erbda Limited (Registered number: 06494882)
Trading as Restaurant & Bar Design Awards

Notes to the Financial Statements - continued
for the Year Ended 31 December 2023

4. TANGIBLE FIXED ASSETS
Plant and Computer
machinery equipment Totals
£    £    £   
COST
At 1 January 2023
and 31 December 2023 88,598 54,849 143,447
DEPRECIATION
At 1 January 2023 70,039 40,753 110,792
Charge for year 3,712 4,496 8,208
At 31 December 2023 73,751 45,249 119,000
NET BOOK VALUE
At 31 December 2023 14,847 9,600 24,447
At 31 December 2022 18,559 14,096 32,655

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.23 31.12.22
£    £   
Other debtors 157 -

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.23 31.12.22
£    £   
Trade creditors 320 498
Tax 38,098 16,630
Social security and other taxes 7,876 1,812
Other creditors 765 1,638
Directors' current accounts 13,531 34,255
Accruals and deferred income 27,860 23,725
88,450 78,558