ERT Enterprises Ltd

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 10696333

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		27,283		556
Investment Properties	5		370,000		289,037
Investments	6		50		-

			397,333		289,593
CURRENT ASSETS
Debtors	7	4,891		653
Cash at bank and in hand		15,151		15,642

		20,042		16,295
Creditors: Amounts Falling Due Within One Year	8	(291,760 )		(277,765 )

NET CURRENT ASSETS (LIABILITIES)			(271,718 )		(261,470 )

TOTAL ASSETS LESS CURRENT LIABILITIES			125,615		28,123

PROVISIONS FOR LIABILITIES
Deferred Taxation			(20,241 )		-

NET ASSETS			105,374		28,123

CAPITAL AND RESERVES
Called up share capital	9		100		100
Fair value reserve	10		60,722		-
Profit and Loss Account			44,552		28,023

SHAREHOLDERS' FUNDS			105,374		28,123

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ERT Enterprises Ltd

Balance Sheet (continued)

As At 31 March 2025

For the year ending 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

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

The director acknowledges her 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.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Ms Emma Thorp

Director

23 September 2025

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

ERT Enterprises Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 10696333 . The registered office is Lavender Cottage, Fords Green, Nutley, East Sussex, TN22 3LL.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. 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 letting and operating of own real estate.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery	20% Reducing Balance
Motor Vehicles	20% Reducing Balance
Computer Equipment	33% Straight Line

2.4. Investment Properties

All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the profit and loss account.

2.5. Taxation

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 1 (2024: NIL)

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ERT Enterprises Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

4. Tangible Assets

	Plant & Machinery	Motor Vehicles	Computer Equipment	Total
	£	£	£	£
Cost or Valuation
As at 1 April 2024	-	-	833	833
Additions	20,186	12,250	383	32,819

As at 31 March 2025	20,186	12,250	1,216	33,652

Depreciation
As at 1 April 2024	-	-	277	277
Provided during the period	4,037	1,735	320	6,092

As at 31 March 2025	4,037	1,735	597	6,369

Net Book Value
As at 31 March 2025	16,149	10,515	619	27,283

As at 1 April 2024	-	-	556	556

5. Investment Property

	2025
	£
Fair Value
As at 1 April 2024	289,037
Fair value adjustments	80,963

As at 31 March 2025	370,000

If investment property had been accounted for under historical cost accounting rules, the amounts would be:

	2025	2024
	£	£
Cost	289,037	-

6. Investments

	Subsidiaries
	£
Cost
As at 1 April 2024	-
Additions	50

As at 31 March 2025	50

...CONTINUED

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ERT Enterprises Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

Provision
As at 1 April 2024	-

As at 31 March 2025	-

Net Book Value
As at 31 March 2025	50

As at 1 April 2024	-

7. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	4,680	-
Prepayments and accrued income	211	310
VAT	-	343

	4,891	653

8. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Corporation tax	1,934	-
VAT	2,947	-
Accruals and deferred income	850	748
Director's loan account	286,029	277,017

	291,760	277,765

9. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	100	100

10. Reserves

	Fair Value Reserve
	£
Transfer to profit and loss	60,722

As at 31 March 2025	60,722

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