The average number of persons, including directors, employed by the company during the year was as follows:

The company ceased trading during the financial year ended 31 January 2025. The directors have confirmed that there are no plans to recommence trading and intend to wind up the company in the subsequent accounting period.

As a result, the financial statements have not been prepared on a going concern basis. All assets have been stated at their recoverable amounts and liabilities at their expected settlement values. No adjustments were required as a result of this change in basis.

Erles Limited is a private company limited by shares incorporated in Scotland. The registered office is 168 Bath Street, Glasgow, G2 4TP.

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

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

These financial statements have been prepared in accordance with the micro-entity provisions and in accordance with FRS 105 'The Financial Reporting Standard applicable to the Micro-entities Regime', and have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true