Registered number
SC783061
ERB Services (Scotland) Ltd
Filleted Accounts
30 September 2024
ERB Services (Scotland) Ltd
Registered number: SC783061
Balance Sheet
as at 30 September 2024
Notes 2024
£
Fixed assets
Tangible assets 3 1,062
Current assets
Cash at bank and in hand 2,420
Creditors: amounts falling due within one year 4 (9,144)
Net current (liabilities)/assets (6,724)
Net (liabilities)/assets (5,662)
Capital and reserves
Called up share capital 1
Profit and loss account (5,663)
Shareholder's funds (5,662)
The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges her 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 Burford
Director
Approved by the board on 3 June 2025
ERB Services (Scotland) Ltd
Notes to the Accounts
for the period from 19 September 2023 to 30 September 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 discounts and value added taxes. Turnover includes revenue earned from the sale of goods and turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer.
Stocks
Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.
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 period.
2 Employees 2024
Number
Average number of persons employed by the company 1
3 Tangible fixed assets
Plant and machinery etc
£
Cost
Additions 1,300
At 30 September 2024 1,300
Depreciation
Charge for the period 238
At 30 September 2024 238
Net book value
At 30 September 2024 1,062
4 Creditors: amounts falling due within one year 2024
£
Other creditors 9,144
5 Other information
ERB Services (Scotland) Ltd is a private company limited by shares and incorporated in Scotland. Its registered office is:
30 Shiel Hall Circle
Rosewell
Midlothian
EH24 9DE
ERB Services (Scotland) Ltd SC783061 false 2023-09-19 2024-09-30 2024-09-30 VT Final Accounts April 2025 E Burford No description of principal activity SC783061 2023-09-19 2024-09-30 SC783061 bus:PrivateLimitedCompanyLtd 2023-09-19 2024-09-30 SC783061 bus:AuditExemptWithAccountantsReport 2023-09-19 2024-09-30 SC783061 bus:Director40 2023-09-19 2024-09-30 SC783061 1 2023-09-19 2024-09-30 SC783061 2 2023-09-19 2024-09-30 SC783061 countries:England 2023-09-19 2024-09-30 SC783061 bus:FRS102 2023-09-19 2024-09-30 SC783061 bus:FilletedAccounts 2023-09-19 2024-09-30 SC783061 2024-09-30 SC783061 core:WithinOneYear 2024-09-30 SC783061 core:ShareCapital 2024-09-30 SC783061 core:RetainedEarningsAccumulatedLosses 2024-09-30 SC783061 2023-09-18 iso4217:GBP xbrli:pure