ERYA CIC

Company limited by guarantee

Company Registration Number:
09868069 (England and Wales)

Unaudited statutory accounts for the year ended 30 November 2024

Period of accounts

Start date: 1 December 2023

End date: 30 November 2024

ERYA CIC

Contents of the Financial Statements

for the Period Ended 30 November 2024

Directors report
Profit and loss
Balance sheet
Additional notes
Balance sheet notes
Community Interest Report

ERYA CIC

Directors' report period ended 30 November 2024

The directors present their report with the financial statements of the company for the period ended 30 November 2024

Directors

The directors shown below have held office during the whole of the period from
1 December 2023 to 30 November 2024

Mrs S Barnett
Ms D Thomas
Mr S Gillham


The above report has been prepared in accordance with the special provisions in part 15 of the Companies Act 2006

This report was approved by the board of directors on
12 June 2025

And signed on behalf of the board by:
Name: Mrs S Barnett
Status: Director

ERYA CIC

Profit And Loss Account

for the Period Ended 30 November 2024

2024 2023


£

£
Turnover: 94,636 77,186
Cost of sales: ( 18,992 ) ( 19,227 )
Gross profit(or loss): 75,644 57,959
Distribution costs: 0 0
Administrative expenses: ( 77,389 ) ( 65,549 )
Other operating income: 0 0
Operating profit(or loss): (1,745) (7,590)
Interest receivable and similar income: 55 15
Interest payable and similar charges: ( 34 ) ( 1 )
Profit(or loss) before tax: (1,724) (7,576)
Tax: 687
Profit(or loss) for the financial year: (1,037) (7,576)

ERYA CIC

Balance sheet

As at 30 November 2024

Notes 2024 2023


£

£
Fixed assets
Intangible assets:   0 0
Tangible assets: 3 4,124 6,186
Investments:   0 0
Total fixed assets: 4,124 6,186
Current assets
Stocks:   0 0
Debtors: 4 1,312 400
Cash at bank and in hand: 16,378 13,778
Investments:   0 0
Total current assets: 17,690 14,178
Creditors: amounts falling due within one year: 5 ( 24,622 ) ( 19,611 )
Net current assets (liabilities): (6,932) (5,433)
Total assets less current liabilities: (2,808) 753
Creditors: amounts falling due after more than one year: 6 ( 3,161 ) ( 5,685 )
Total net assets (liabilities): (5,969) (4,932)
Members' funds
Profit and loss account: (5,969) ( 4,932)
Total members' funds: ( 5,969) (4,932)

The notes form part of these financial statements

ERYA CIC

Balance sheet statements

For the year ending 30 November 2024 the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

This report was approved by the board of directors on 12 June 2025
and signed on behalf of the board by:

Name: Mrs S Barnett
Status: Director

The notes form part of these financial statements

ERYA CIC

Notes to the Financial Statements

for the Period Ended 30 November 2024

  • 1. Accounting policies

    Basis of measurement and preparation

    These financial statements have been prepared in accordance with the provisions of Section 1A (Small Entities) of Financial Reporting Standard 102

    Turnover policy

    Turnover is measured at the fair value of the consideration received or receivable for goods supplied, net of discounts and Value Added Tax. Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer, usually on despatch of the goods; the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.

    Tangible fixed assets depreciation policy

    Tangible assets are initially measured at cost, and are subsequently measured at cost less any accumulated depreciation and accumulated impairment losses or at a revalued amount. Any tangible assets carried at a revalued amount are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation is recognised in other comprehensive income and accumulated in capital and reserves. However, the increase is recognised in surplus or deficit to the extent that it reverses a revaluation decrease of the same asset previously recognised in surplus or deficit. A decrease in the carrying amount of an asset as a result of revaluation is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in capital and reserves. If a revaluation decrease exceeds the accumulated revaluation gains accumulated in capital and reserves in respect of that asset, the excess is recognised in surplus or deficit.

    Valuation information and policy

    A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.

ERYA CIC

Notes to the Financial Statements

for the Period Ended 30 November 2024

  • 2. Employees

    2024 2023
    Average number of employees during the period 3 3

ERYA CIC

Notes to the Financial Statements

for the Period Ended 30 November 2024

3. Tangible assets

Land & buildings Plant & machinery Fixtures & fittings Office equipment Motor vehicles Total
Cost £ £ £ £ £ £
At 1 December 2023 16,965 16,965
Additions
Disposals
Revaluations
Transfers
At 30 November 2024 16,965 16,965
Depreciation
At 1 December 2023 10,779 10,779
Charge for year 2,062 2,062
On disposals
Other adjustments
At 30 November 2024 12,841 12,841
Net book value
At 30 November 2024 4,124 4,124
At 30 November 2023 6,186 6,186

ERYA CIC

Notes to the Financial Statements

for the Period Ended 30 November 2024

4. Debtors

2024 2023
£ £
Trade debtors 1,312 400
Total 1,312 400

ERYA CIC

Notes to the Financial Statements

for the Period Ended 30 November 2024

5. Creditors: amounts falling due within one year note

2024 2023
£ £
Taxation and social security 717 2,018
Other creditors 23,905 17,593
Total 24,622 19,611

ERYA CIC

Notes to the Financial Statements

for the Period Ended 30 November 2024

6. Creditors: amounts falling due after more than one year note

2024 2023
£ £
Bank loans and overdrafts 3,161 5,685
Total 3,161 5,685

COMMUNITY INTEREST ANNUAL REPORT

ERYA CIC

Company Number: 09868069 (England and Wales)

Year Ending: 30 November 2024

Company activities and impact

Erya have delivered various activities from November 2023 ranging from Advocacy, Learning, Training and Development. The majority of our work however has been Advocacy. Any additional money has been saved to put on events for people with a Learning Disability or to provide free Advocacy support including supporting with PIP Tribunals etc. Our work continues to benefit the Learning Disability Community by building on the principles of the Care Act to develop; clearer, fairer care and support; wellbeing, prevention and delay of the need for support and; to make sure People are in control of their support. This has been challenging due to the current economic climate and limited resources available for people. As a result of this, our main activity has been Advocacy to ensure that their voices continue to be heard. We have an SLA agreement with the Advocacy People who are commissioned via Cornwall Council but we also do ‘pro bono’ work where people have come to us direct and Local Authorities are now beginning to commission our work.

Consultation with stakeholders

Erya has a steering group which meets every six months – our next meeting is due on 3rd July 2025. The members of whom all have a Learning Disability, Disability or are considered a "Vulnerable Adult. The group, as well as our practice, provides the evidence to inform strategies and inform local policies. This year we have focused on events as although Covid seems a long time ago, we are still seeing the consequences. We also talk to the health and social care sector and meet with organisations who share our values. This continues to be a useful way to find out the learning needs of the sector and what people need to live their lives.

Directors' remuneration

Directors' Remuneration 2024 £53,922 (2023:£48,708) “There were no other transactions or arrangements in connection with the remuneration of directors, or compensation for director’s loss of office, which require to be disclosed”

Transfer of assets

No transfer of assets other than for full consideration

This report was approved by the board of directors on
12 June 2025

And signed on behalf of the board by:
Name: Samantha Barnett
Status: Director