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Company registration number:
13230938
ERJ Holdings Limited
Unaudited Filleted Financial Statements for the year ended
30 June 2025
ERJ Holdings Limited
Report to the board of directors on the preparation of the unaudited statutory financial statements of ERJ Holdings Limited
Year ended
30 June 2025
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the
financial statements
of
ERJ Holdings Limited
for the year ended
30 June 2025
which comprise the income statement, statement of income and retained earnings, statement of financial position and related notes from the company’s accounting records and from information and explanations you have given us.
As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at https://www.accaglobal.com/​content/​dam/​ACCA_Global/​Members/​Doc/​rule/​2018-rulebook.pdf.
This report is made solely to the Board of Directors of
ERJ Holdings Limited
, as a body. Our work has been undertaken solely to prepare for your approval the
financial statements
of
ERJ Holdings Limited
and state those matters that we have agreed to state to the Board of Directors of
ERJ Holdings Limited
, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at https://www.accaglobal.com/​content/​dam/​ACCA_Global/​Technical/​fact/​tf-163-jan-24.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than
ERJ Holdings Limited
and its Board of Directors, as a body, for our work or for this report.
It is your duty to ensure that
ERJ Holdings Limited
has kept adequate accounting records and to prepare statutory
financial statements
that give a true and fair view of the assets, liabilities, financial position and profit of
ERJ Holdings Limited
. You consider that
ERJ Holdings Limited
is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the financial statements of ERJ Holdings Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.
A G Smith & Co Ltd
Chartered Certified Accountants
Unit 8
Laceby Business Park
Laceby
North East Lincs
DN37 7DP
United Kingdom
Date:
11 November 2025
ERJ Holdings Limited
Statement of Financial Position
30 June 2025

|  | 2025 | 2024
--- | --- | --- | ---
| Note | £ | £
Fixed assets |  |  |  |  |
Investments | 5 | 1,000,000 |  | 1,000,000 |
Current assets |  |  |  |  |
Debtors | 6 | - |  | 2,349 |
Cash at bank and in hand |  | 3,765 |  | 6,881 |
|  | 3,765 |  | 9,230 |
Creditors: amounts falling due within one year | 7 | (938,087 | ) | (971,138 | )
Net current liabilities |  | (934,322 | ) | (961,908 | )
Total assets less current liabilities |  | 65,678 |  | 38,092 |
Capital and reserves |  |  |  |  |
Called up share capital |  | 100 |  | 100 |
Profit and loss account |  | 65,578 |  | 37,992 |
Shareholders funds |  | 65,678 |  | 38,092 |

For the year ending
30 June 2025
, the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Directors' responsibilities:

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

These
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.
These
financial statements
were approved by the board of directors and authorised for issue on
11 November 2025
, and are signed on behalf of the board by:

G C Allinson
Director

Company registration number:
13230938
ERJ Holdings Limited
Notes to the Financial Statements
Year ended
30 June 2025

## 1 General information

The company is a private company limited by shares and is registered in England and Wales. The address of the registered office is
Unit 1 Lincoln Way
,
Fairfield Industrial Estate
,
Louth
,
Lincolnshire
,
LN11 0LS
, England.

## 2 Statement of compliance

These
financial statements
have been prepared in compliance with FRS 102 Section 1A, 'The Financial Reporting Standard applicable to the UK and Republic of Ireland'.

## 3 Accounting policies

## Basis of preparation

The
financial statements
have been prepared on the historical cost basis, as modified by the revaluation of certain assets.
The
financial statements
are prepared in sterling, which is the functional currency of the company.

## Consolidation

The entity has taken advantage of the option not to prepare consolidated
financial statements
contained in Section 398 of the Companies Act 2006 on the basis that the entity and its subsidiary undertakings comprise a small group. These Accounts are prepared for the parent Company only.

## Turnover

Turnover is measured at the fair value of the consideration received or receivable for goods supplied, net of discounts and Value Added Tax.

## Fixed asset investments

Investments in subsidiaries, associates and joint ventures accounted for in accordance with the cost model are recorded at cost less any accumulated impairment losses.
Dividends and other distributions received from the investment are recognised as income without regard to whether the distributions are from accumulated profits of the associate arising before or after the date of acquisition.

## Defined contribution pension plan

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund.

## 4 Average number of employees

The average number of persons employed by the company during the year was
5
(2024:
5
).

## 5 Investments

| Shares in group undertakings and participating interests
--- | ---
| £
Cost |  |
At 1 July 2024 | 1,000,000 |
At 30 June 2025 | 1,000,000 |
Impairment |  |
At 1 July 2024 and 30 June 2025 | - |
Carrying amount |  |
At 30 June 2025 | 1,000,000 |
At 30 June 2024 | 1,000,000 |

## 6 Debtors

| 2025 | 2024
--- | --- | ---
| £ | £
Other debtors | - |  | 2,349 |

## 7 Creditors: amounts falling due within one year

| 2025 | 2024
--- | --- | ---
| £ | £
Trade creditors | 18 |  | - |
Amounts owed to group undertakings and undertakings in which the company has a participating interest | - |  | 30,695 |
Taxation and social security | 35 |  | - |
Other creditors | 938,034 |  | 940,443 |
| 938,087 |  | 971,138 |

## 8 Guarantees and other financial commitments

The company operates a defined contribution pension scheme. The assets of the scheme are held separately from those of the company in an independently administered fund. The pension cost charge represents contributions payable by the company to the fund and amounted to £897 (2024: £7,665). Contributions amounting to £nil (2024: £nil) were outstanding at the period end.