Registered number
10783818
Eram Capital Advisors Limited
Filleted Accounts
For the year ended 31 May 2024
Eram Capital Advisors Limited
Registered number: 10783818
Balance Sheet
as at 31 May 2024
Notes 2024 2023
£ £
Fixed assets
Investments 3 12,350,636 13,018,333
Current assets
Debtors 4 3,828,648 4,342,849
Cash at bank and in hand 2,665 1,574
3,831,313 4,344,423
Creditors: amounts falling due within one year 5 (1,342,262) (1,571,258)
Net current assets 2,489,051 2,773,165
Total assets less current liabilities 14,839,687 15,791,498
Creditors: amounts falling due after more than one year 6 (6,184,103) (6,016,730)
Provisions for liabilities (1,406,541) (4,136,192)
Net assets 7,249,043 5,638,576
Capital and reserves
Called up share capital 100 100
Revaluation reserve 7 7,173,717 5,111,763
Profit and loss account 75,226 526,713
Shareholders' funds 7,249,043 5,638,576
The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
E Morrar
Director
Approved by the board on 31 May 2025
Eram Capital Advisors Limited
Notes to the Accounts
for the year ended 31 May 2024
1 Accounting policies
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of VAT and trade discounts.

Turnover includes revenue earned from the provision of consultancy services.
Tangible fixed assets
Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:
Plant and machinery over 5 years
Investments
Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.
Debtors
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
Creditors
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
Taxation
A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Provisions
Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated 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.
Leased assets
A lease is classified as a finance lease if it transfers substantially all the risks and rewards incidental to ownership. All other leases are classified as operating leases. The rights of use and obligations under finance leases are initially recognised as assets and liabilities at amounts equal to the fair value of the leased assets or, if lower, the present value of the minimum lease payments. Minimum lease payments are apportioned between the finance charge and the reduction in the outstanding liability using the effective interest rate method. The finance charge is allocated to each period during the lease so as to produce a constant periodic rate of interest on the remaining balance of the liability. Leased assets are depreciated in accordance with the company's policy for tangible fixed assets. If there is no reasonable certainty that ownership will be obtained at the end of the lease term, the asset is depreciated over the lower of the lease term and its useful life. Operating lease payments are recognised as an expense on a straight line basis over the lease term.
Pensions
Contributions to defined contribution plans are expensed in the period to which they relate.
2 Employees 2024 2023
Number Number
Average number of persons employed by the company 4 2
3 Investments
Other
investments
£
Fair value
At 1 June 2023 13,018,333
Additions (2,729,651)
Revaluation 2,061,954
At 31 May 2024 12,350,636
Historical cost
At 1 June 2023 7,906,570
At 31 May 2024 5,176,919
The fair value of the investment has been arrived at on the basis of valuation carried out by the directors at the year end.
4 Debtors 2024 2023
£ £
Trade debtors 2,463,435 2,222,728
Amounts owed by related undertakings 1,102,674 1,858,645
Other debtors 262,539 261,476
3,828,648 4,342,849
5 Creditors: amounts falling due within one year 2024 2023
£ £
Trade creditors 1,124,166 1,350,471
Amounts owed to related undertakings 99,396 99,396
Taxation and social security costs 112,218 117,408
Other creditors 6,482 3,983
1,342,262 1,571,258
6 Creditors: amounts falling due after one year 2024 2023
£ £
Amounts owed to related undertakings 322,147 308,981
Other creditors 5,861,956 5,707,749
6,184,103 6,016,730
7 Revaluation reserve 2024 2023
£ £
At 1 June 2023 5,111,763 6,953,447
Movement in the year 2,061,954 (1,841,684)
At 31 May 2024 7,173,717 5,111,763
8 Related party transactions
Included within debtors is an amount of £1,102,674 (2023: £1,858,645) owed by the related entities.

Included within creditors due within one year is an amount of £99,396 (2023: £99,396) owed to the related entities.

Included within creditors due after one year is an amount of £322,147 (2023: £308,981) owed to the related entities.
9 Other information
Eram Capital Advisors Limited is a private company limited by shares and incorporated in England. Its registered office is:
128 City Road
London
EC1V 2NX
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