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REGISTERED NUMBER: 08343968 (England and Wales)


















UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

FOR

ETR LTD

ETR LTD (REGISTERED NUMBER: 08343968)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


ETR LTD

COMPANY INFORMATION
FOR THE YEAR ENDED 31 MARCH 2025







DIRECTORS: Mr T A Smith
Ms H C Stacy





REGISTERED OFFICE: Suite 4, East Barton Barns
East Barton Road
Great Barton
Bury St Edmunds
Suffolk
IP31 2QY





REGISTERED NUMBER: 08343968 (England and Wales)





ACCOUNTANTS: Twinn Accountants Limited
Suite 4, East Barton Barns
East Barton Road
Great Barton
Bury St. Edmunds
Suffolk
IP31 2QY

ETR LTD (REGISTERED NUMBER: 08343968)

BALANCE SHEET
31 MARCH 2025

2025 2024
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 5,249 6,303
Tangible assets 5 600 801
5,849 7,104

CURRENT ASSETS
Stocks 6 30,950 6,870
Debtors 7 1,610 5,410
Cash at bank 258 452
32,818 12,732
CREDITORS
Amounts falling due within one year 8 269,473 214,384
NET CURRENT LIABILITIES (236,655 ) (201,652 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

(230,806

)

(194,548

)

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings (230,906 ) (194,648 )
SHAREHOLDERS' FUNDS (230,806 ) (194,548 )

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 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.

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 23 July 2025 and were signed on its behalf by:



Mr T A Smith - Director


ETR LTD (REGISTERED NUMBER: 08343968)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

1. STATUTORY INFORMATION

ETR Ltd 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
Income is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

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.

Trademarks are being amortised evenly over their estimated useful life of ten years.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Equipment - 25% on reducing balance
Computer equipment - 25% on reducing balance

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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.

Foreign currencies
Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

ETR LTD (REGISTERED NUMBER: 08343968)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2025

2. ACCOUNTING POLICIES - continued

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 3 ) .

4. INTANGIBLE FIXED ASSETS
Trademarks
£   
COST
At 1 April 2024
and 31 March 2025 10,507
AMORTISATION
At 1 April 2024 4,204
Amortisation for year 1,054
At 31 March 2025 5,258
NET BOOK VALUE
At 31 March 2025 5,249
At 31 March 2024 6,303

5. TANGIBLE FIXED ASSETS
Computer
Equipment equipment Totals
£    £    £   
COST
At 1 April 2024
and 31 March 2025 894 2,403 3,297
DEPRECIATION
At 1 April 2024 473 2,023 2,496
Charge for year 106 95 201
At 31 March 2025 579 2,118 2,697
NET BOOK VALUE
At 31 March 2025 315 285 600
At 31 March 2024 421 380 801

6. STOCKS
2025 2024
£    £   
Stocks 30,950 6,870

ETR LTD (REGISTERED NUMBER: 08343968)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2025

7. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Trade debtors 839 1,191
VAT 675 2,500
Prepayments & accrued income 96 1,719
1,610 5,410

8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Trade creditors 3,158 2,785
Social security and other taxes - 239
Directors' current account 264,880 209,760
Accrued expenses 1,435 1,600
269,473 214,384

9. GOING CONCERN

The financial statements show an overdrawn balance sheet. The directors have made loans to the company totalling £264,880, and have confirmed that they will not seek repayment of this loan until the company can meet its liabilities as they fall due. The financial statements have therefore been prepared on a going concern basis.