IRIS Accounts Production v25.1.4.42 11562238 Board of Directors Board of Directors 1.10.23 30.9.24 30.9.24 0 false true false false true false iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh115622382023-09-30115622382024-09-30115622382023-10-012024-09-30115622382022-09-30115622382022-10-012023-09-30115622382023-09-3011562238ns15:EnglandWales2023-10-012024-09-3011562238ns14:PoundSterling2023-10-012024-09-3011562238ns10:Director12023-10-012024-09-3011562238ns10:Director22023-10-012024-09-3011562238ns10:PrivateLimitedCompanyLtd2023-10-012024-09-3011562238ns10:SmallEntities2023-10-012024-09-3011562238ns10:AuditExempt-NoAccountantsReport2023-10-012024-09-3011562238ns10:SmallCompaniesRegimeForDirectorsReport2023-10-012024-09-3011562238ns10:SmallCompaniesRegimeForAccounts2023-10-012024-09-3011562238ns10:FullAccounts2023-10-012024-09-3011562238ns10:CompanySecretary12023-10-012024-09-3011562238ns10:RegisteredOffice2023-10-012024-09-3011562238ns5:CurrentFinancialInstruments2024-09-3011562238ns5:CurrentFinancialInstruments2023-09-3011562238ns5:ShareCapital2024-09-3011562238ns5:ShareCapital2023-09-3011562238ns5:RetainedEarningsAccumulatedLosses2024-09-3011562238ns5:RetainedEarningsAccumulatedLosses2023-09-3011562238ns5:PlantMachinery2023-10-012024-09-3011562238ns5:MotorVehicles2023-10-012024-09-3011562238ns5:PlantMachinery2023-09-3011562238ns5:MotorVehicles2023-09-3011562238ns5:PlantMachinery2024-09-3011562238ns5:MotorVehicles2024-09-3011562238ns5:PlantMachinery2023-09-3011562238ns5:MotorVehicles2023-09-3011562238ns5:CostValuation2023-09-3011562238ns5:WithinOneYearns5:CurrentFinancialInstruments2024-09-3011562238ns5:WithinOneYearns5:CurrentFinancialInstruments2023-09-30
REGISTERED NUMBER: 11562238 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2024

FOR

ERC PLANT LIMITED

ERC PLANT LIMITED (REGISTERED NUMBER: 11562238)

CONTENTS OF THE FINANCIAL STATEMENTS
for the year ended 30 September 2024










Page

Company Information 1

Statement of Financial Position 2

Notes to the Financial Statements 4


ERC PLANT LIMITED

COMPANY INFORMATION
for the year ended 30 September 2024







DIRECTORS: S Hayhurst
L F Smyth





SECRETARY:





REGISTERED OFFICE: 1 Church Street
Kirkbymoorside
North Yorkshire
YO62 6AZ





REGISTERED NUMBER: 11562238 (England and Wales)

ERC PLANT LIMITED (REGISTERED NUMBER: 11562238)

STATEMENT OF FINANCIAL POSITION
30 September 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 268,922 123,435
Investments 5 20 20
268,942 123,455

CURRENT ASSETS
Debtors 6 756,866 881,371
Cash at bank 525,293 800,383
1,282,159 1,681,754
CREDITORS
Amounts falling due within one year 7 1,406,735 1,701,525
NET CURRENT LIABILITIES (124,576 ) (19,771 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

144,366

103,684

PROVISIONS FOR LIABILITIES 67,231 30,859
NET ASSETS 77,135 72,825

CAPITAL AND RESERVES
Called up share capital 20 20
Retained earnings 77,115 72,805
SHAREHOLDERS' FUNDS 77,135 72,825

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2024 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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.

ERC PLANT LIMITED (REGISTERED NUMBER: 11562238)

STATEMENT OF FINANCIAL POSITION - continued
30 September 2024


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 Board of Directors and authorised for issue on 26 June 2025 and were signed on its behalf by:




S Hayhurst - Director



L F Smyth - Director


ERC PLANT LIMITED (REGISTERED NUMBER: 11562238)

NOTES TO THE FINANCIAL STATEMENTS
for the year ended 30 September 2024


1. STATUTORY INFORMATION

ERC Plant 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.

The presentation currency of the financial statements is the Pound Sterling (£).


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.

Going concern
The company has a net asset position and a healthy bank position and the directors are satisfied that there are sufficient resources in place to continue operating for the foreseeable future. Thus the directors continue to adopt the going concern basis of accounting in preparing the annual financial statements.

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 - 10% on reducing balance
Motor vehicles - 20% 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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2023 - 2 ).

ERC PLANT LIMITED (REGISTERED NUMBER: 11562238)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the year ended 30 September 2024


4. TANGIBLE FIXED ASSETS
Plant and Motor
machinery vehicles Totals
£    £    £   
COST
At 1 October 2023 133,305 49,759 183,064
Additions 160,234 43,364 203,598
Disposals (44,000 ) (9,595 ) (53,595 )
At 30 September 2024 249,539 83,528 333,067
DEPRECIATION
At 1 October 2023 37,280 22,349 59,629
Charge for year 21,104 10,480 31,584
Eliminated on disposal (20,617 ) (6,451 ) (27,068 )
At 30 September 2024 37,767 26,378 64,145
NET BOOK VALUE
At 30 September 2024 211,772 57,150 268,922
At 30 September 2023 96,025 27,410 123,435

5. FIXED ASSET INVESTMENTS
Other
investments
£   
COST
At 1 October 2023
and 30 September 2024 20
NET BOOK VALUE
At 30 September 2024 20
At 30 September 2023 20

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Amounts owed by group undertakings 756,388 881,371
Other debtors 478 -
756,866 881,371

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade creditors - 1,143
Amounts owed to group undertakings 1,384,675 1,672,683
Taxation and social security 20,771 26,470
Other creditors 1,289 1,229
1,406,735 1,701,525

ERC PLANT LIMITED (REGISTERED NUMBER: 11562238)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the year ended 30 September 2024


8. ULTIMATE CONTROLLING PARTY

The company is controlled by Venomous Holdings Limited and Smyth Holdings Limited.