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REGISTERED NUMBER: 06511511 (England and Wales)















Unaudited Financial Statements for the Year Ended 30 April 2025

for

Eqeria Limited

Eqeria Limited (Registered number: 06511511)






Contents of the Financial Statements
for the Year Ended 30 April 2025




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Eqeria Limited

Company Information
for the Year Ended 30 April 2025







DIRECTOR: J H Smith





SECRETARY: Mrs J Smith





REGISTERED OFFICE: 83 Lightfoot Lane
Fulwood
Preston
Lancashire
PR2 3LS





REGISTERED NUMBER: 06511511 (England and Wales)






Eqeria Limited (Registered number: 06511511)

Balance Sheet
30 April 2025

2025 2024
Notes £    £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 99,479 71,381
99,479 71,381

CURRENT ASSETS
Debtors 6 230,121 230,121
Cash at bank 39,678 32,775
269,799 262,896
CREDITORS
Amounts falling due within one year 7 21,661 10,874
NET CURRENT ASSETS 248,138 252,022
TOTAL ASSETS LESS CURRENT
LIABILITIES

347,617

323,403

CREDITORS
Amounts falling due after more than one
year

8

(74,336

)

(52,672

)

PROVISIONS FOR LIABILITIES (24,870 ) (17,764 )
NET ASSETS 248,411 252,967

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 248,311 252,867
SHAREHOLDERS' FUNDS 248,411 252,967

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2025 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.

Eqeria Limited (Registered number: 06511511)

Balance Sheet - continued
30 April 2025


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 2 June 2025 and were signed by:





J H Smith - Director


Eqeria Limited (Registered number: 06511511)

Notes to the Financial Statements
for the Year Ended 30 April 2025

1. STATUTORY INFORMATION

Eqeria 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.

Goodwill
The cost of goodwill is written off over its estimated useful life of four years.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Fixtures and fittings - 25% on cost
Motor vehicles - 25% on cost

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.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet 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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

Eqeria Limited (Registered number: 06511511)

Notes to the Financial Statements - continued
for the Year Ended 30 April 2025

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 May 2024
and 30 April 2025 35,875
AMORTISATION
At 1 May 2024
and 30 April 2025 35,875
NET BOOK VALUE
At 30 April 2025 -
At 30 April 2024 -

5. TANGIBLE FIXED ASSETS
Fixtures
and Motor
fittings vehicles Totals
£    £    £   
COST
At 1 May 2024 13,599 69,766 83,365
Additions 4,600 35,897 40,497
At 30 April 2025 18,199 105,663 123,862
DEPRECIATION
At 1 May 2024 11,984 - 11,984
Charge for year 1,690 10,709 12,399
At 30 April 2025 13,674 10,709 24,383
NET BOOK VALUE
At 30 April 2025 4,525 94,954 99,479
At 30 April 2024 1,615 69,766 71,381

6. DEBTORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2025 2024
£    £   
Loan to associated company 230,121 230,121

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Hire purchase contracts 10,093 6,512
Trade creditors (1 ) -
Tax 5,317 -
Directors' current accounts 6,252 4,362
21,661 10,874

Eqeria Limited (Registered number: 06511511)

Notes to the Financial Statements - continued
for the Year Ended 30 April 2025

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2025 2024
£    £   
Hire purchase contracts 74,336 52,672