Company No: 14257231 (England and Wales)

Contents

• Company Information
• Balance Sheet
• Notes to the Financial Statements

DIRECTOR

James Garfield Nairn

REGISTERED OFFICE	Unit 38b
	North Tyne Industrial Estate Whitley Road
	Benton
	Newcastle Upon Tyne
	NE12 9SZ
	United Kingdom

COMPANY NUMBER

14257231 (England and Wales)

ACCOUNTANT	S&W Partners Newcastle Limited
	17 Queens Lane
	Newcastle
	NE1 1RN

	Note	31.01.2025		31.07.2023
		£		£
Fixed assets
Investments	3	150		150
		150		150
Current assets
Cash at bank and in hand	4	77,399		0
		77,399		0
Creditors: amounts falling due within one year	5	( 77,373)		( 959)
Net current assets/(liabilities)		26		(959)
Total assets less current liabilities		176		(809)
Net assets/(liabilities)		176		( 809)
Capital and reserves
Called-up share capital		151		151
Profit and loss account		25		( 960 )
Total shareholders' funds/(deficit)		176		( 809)

For the financial period ending 31 January 2025 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

• The members have not required the Company to obtain an audit of its financial statements for the financial period in accordance with section 476;
• The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Profit and Loss Account has not been delivered.

The financial statements of Ergo Holdings Ltd (registered number: 14257231) were approved and authorised for issue by the Director on 29 September 2025. They were signed on its behalf by:

James Garfield Nairn Director

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial period and to the preceding financial period, unless otherwise stated.

General information and basis of accounting

Ergo Holdings Ltd (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is Unit 38b, North Tyne Industrial Estate Whitley Road, Benton, Newcastle Upon Tyne, NE12 9SZ, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with ‘The Financial Reporting Standard applicable in the UK and the Republic of Ireland’ issued by the Financial Reporting Council, including Section 1A of Financial Reporting Standard 102 (FRS102), and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The functional currency of Ergo Holdings Ltd is considered to be pounds sterling because that is the currency of the primary economic environment in which the Company operates.

These financial statements are separate financial statements.

Group accounts exemption

Group accounts exemption s399
The Company has taken advantage of the exemption under section 399 of the Companies Act 2006 not to prepare consolidated accounts, on the basis that the group of which this is the parent qualifies as a small group. The financial statements present information about the Company as an individual entity and not about its group.

Reporting period length

The accounting reference date was extended from 31 July 2024 to 31 January 2025 to be coterminous with group companies. The last accounting period covered a twelve month accounting period compared to this period that is an eighteen month accounting period, therefore the comparatives are not comparable.

Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date.

Deferred tax
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the Company's financial statements. Deferred tax is provided in full on timing differences which result in an obligation to pay more or less tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on enacted or substantively enacted tax rates and laws. Deferred tax assets and liabilities are not discounted.

The carrying amount of deferred tax assets are reviewed at each reporting date and a valuation allowance is set up against deferred tax assets so that the net carrying amount equals the highest amount that is more likely than not to be recovered based on current or future taxable profit. Deferred tax assets are recognised only to the extent that it is probable that future taxable profit will be available against which the temporary differences can be utilised.

Impairment of assets

Assets, other than those measured at fair value, are assessed for indicators of impairment at each Balance Sheet date. If there is objective evidence of impairment, an impairment loss is recognised in the Profit and Loss Account as described below.

Fixed asset investments

Investments are recognised initially at fair value which is normally the transaction price excluding transaction costs. Subsequently, they are measured at fair value through profit or loss if the shares are publicly traded or their fair value can otherwise be measured reliably. Other investments are measured at cost less impairment.

Financial instruments

Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the instrument.

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after deducting all of its liabilities.

Financial assets and liabilities are only offset in the Balance Sheet when, and only when there exists a legally enforceable right to set off the recognised amounts and the Company intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

Related party exemption

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' not to disclose related party transactions with wholly owned subsidiaries within the group.

2. Employees

	Period from 01.08.2023 to 31.01.2025		Period from 26.07.2022 to 31.07.2023
	Number		Number
Monthly average number of persons employed by the Company during the period, including the director	0		0

3. Fixed asset investments

Investments in subsidiaries

	31.01.2025
	£
Cost
At 01 August 2023	150
At 31 January 2025	150
Carrying value at 31 January 2025	150
Carrying value at 31 July 2023	150

4. Cash and cash equivalents

	31.01.2025		31.07.2023
	£		£
Cash at bank and in hand	77,399		0

5. Creditors: amounts falling due within one year

	31.01.2025		31.07.2023
	£		£
Amounts owed to Group undertakings	75,670		0
Other creditors	1,703		959
	77,373		959