Registered number
13234174
ERIDU LTD
Unaudited Filleted Accounts
31 March 2025

ERIDU LTD
Registered number: | 13234174
Balance Sheet
as at 31 March 2025
Notes |  |  | 2025 |  |  | 2024
£ | £
Fixed assets
Tangible assets | 3 |  |  | 395,330 |  |  | 395,663
Current assets
Debtors | 4 |  | 3,720 |  |  | 2,270
Cash at bank and in hand |  |  | 65,606 |  |  | 40,446
|  |  | 69,326 |  |  | 42,716
Creditors: amounts falling due within one year | 5 |  | (126,126) |  |  | (123,748)
Net current liabilities |  |  |  | (56,800) |  |  | (81,032)
Total assets less current liabilities |  |  |  | 338,530 |  |  | 314,631
Creditors: amounts falling due after more than one year | 6 |  |  | (273,500) |  |  | (273,500)
Net assets |  |  |  | 65,030 |  |  | 41,131
Capital and reserves
Called up share capital |  |  |  | 100 |  |  | 100
Profit and loss account |  |  |  | 64,930 |  |  | 41,031
Shareholders' funds |  |  |  | 65,030 |  |  | 41,131
The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
Fatima Atab
Director
Approved by the board on 8 October 2025

ERIDU LTD
Notes to the Accounts
for the year ended 31 March 2025
1 | Accounting policies
| Basis of preparation
| The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
| 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 sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
| Tangible fixed assets
| Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:
| Fixtures, fittings, tools and equipment | 33% Straight line method
| Investment property
| Investment property is carried at fair value, derived from the current market prices for comparable real estate determined annually by external valuers. The valuers use observable market prices, adjusted if necessary for any difference in the nature, location or condition of the specific asset. Changes in fair value are recognised in profit or loss.
| Investments
| Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.
| Cash and cash equivalents
| Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.
| Debtors
| Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
| Creditors
| Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
| Taxation
| A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
| Borrowings
| Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing. Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges. Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.
| Share capital
| Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.
| Dividends
| Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.
2 | Employees | 2025 |  | 2024
Number | Number
| Average number of persons employed by the company | 2 |  | 2
3 | Tangible fixed assets
|  |  |  | Land and buildings |  | Plant and machinery etc |  | Total
£ | £ | £
| Cost
| At 1 April 2024 | 395,663 |  | 999 |  | 396,662
| At 31 March 2025 | 395,663 |  | 999 |  | 396,662
| Depreciation
| At 1 April 2024 | - |  | 999 |  | 999
| Charge for the year | - |  | 333 |  | 333
| At 31 March 2025 | - |  | 1,332 |  | 1,332
| Net book value
| At 31 March 2025 | 395,663 |  | (333) |  | 395,330
| At 31 March 2024 | 395,663 |  | - |  | 395,663
4 | Debtors | 2025 |  | 2024
£ | £
| Trade debtors | 3,720 |  | 2,270
5 | Creditors: amounts falling due within one year | 2025 |  | 2024
£ | £
| Accruals | 1,890 |  | 1,800
| Taxation and social security costs | 5,748 |  | 3,785
| Other creditors | 118,488 |  | 118,163
|  |  |  |  |  | 126,126 |  | 123,748
6 | Creditors: amounts falling due after one year | 2025 |  | 2024
£ | £
| Bank loans | 273,500 |  | 273,500
7 | Other information
| ERIDU LTD is a private company limited by shares and incorporated in England. Its registered office is:
| 3 Redland Drive
| Loughton
| Milton Keynes
| MK5 8EJ

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