ERJ_Investments_Limited_30_Jun_2025_companies_house_set_of

ERJ Investments Limited

Report to the board of directors on the preparation of the unaudited statutory financial statements of ERJ Investments 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

ERJ Investments 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 Investments Limited

, as a body. Our work has been undertaken solely to prepare for your approval the

financial statements

ERJ Investments Limited

and state those matters that we have agreed to state to the Board of Directors of

ERJ Investments 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 Investments Limited

and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that

ERJ Investments 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 Investments Limited

. You consider that

ERJ Investments 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 Investments 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 Investments Limited

Statement of Financial Position

30 June 2025

		2025		2024
	Note	£		£
Fixed assets
Tangible assets	5	3,780,371		3,500,536
Investments	6	1,000		1,000
		3,781,371		3,501,536
Current assets
Debtors	7	937,923		970,340
Cash at bank and in hand		30,592		24,577
		968,515		994,917
Creditors: amounts falling due within one year	8	(273,547	)	(56,210	)
Net current assets		694,968		938,707
Total assets less current liabilities		4,476,339		4,440,243
Provisions for liabilities		(124	)	(165	)
Net assets		4,476,215		4,440,078
Capital and reserves
Called up share capital		2,103		2,103
Profit and loss account		4,474,112		4,437,975
Shareholders funds		4,476,215		4,440,078

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 Allinson

Director

Company registration number:

07304544

ERJ Investments 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.

Current tax

Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Tangible assets

Tangible assets are initially measured at cost, and are subsequently measured at cost less any accumulated depreciation and accumulated impairment losses or at a revalued amount.

Any tangible assets carried at a revalued amount are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

An increase in the carrying amount of an asset as a result of a revaluation is recognised in other comprehensive income and accumulated in capital and reserves. However, the increase is recognised in profit or loss to the extent that it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in capital and reserves. If a revaluation decrease exceeds the accumulated revaluation gains accumulated in capital and reserves in respect of that asset, the excess is recognised in profit or loss.

Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful economic life of that asset as follows:

Plant and machinery

25% reducing balance

Investment properties

Investment property is measured initially at cost, which includes purchase price and any directly attributable expenditure. Investment property is revalued to its fair value at each reporting date and any changes in fair value are recognised in profit or loss.

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. Investments in subsidiaries, associates and joint ventures accounted for in accordance with the fair value model are initially recorded at the transaction price. At each reporting date, the investments are measured at fair value, with changes in fair value recognised in other comprehensive income or profit or loss. Where it is impracticable to measure fair value reliably without undue cost or effort, the cost model will be adopted. 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. Other fixed asset investments which are listed are measured at fair value with changes in fair value being recognised in profit or loss. All other Investments held as fixed assets are initially recorded at cost, and are subsequently stated at cost less any accumulated impairment losses.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is more likely than not that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured on an undiscounted basis at the tax rates that would apply in the periods in which timing differences are expected to reverse, based on tax rates and laws enacted at the statement of financial position date.

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

(2024:

5 Tangible assets

	Land and buildings	Plant and machinery etc.	Total
	£	£	£
Cost
At 1 July 2024	3,499,878	2,083	3,501,961
Additions	280,000	-	280,000
At 30 June 2025	3,779,878	2,083	3,781,961
Depreciation
At 1 July 2024	-	1,425	1,425
Charge	-	165	165
At 30 June 2025	-	1,590	1,590
Carrying amount
At 30 June 2025	3,779,878	493	3,780,371
At 30 June 2024	3,499,878	658	3,500,536

Investment property

Included in land and buildings are the following amounts in relation to investment properties:

	2025
	£
Carrying amount at 1 July 2024	3,499,878
Additions	280,000.00
Carrying amount at 30 June 2025	3,779,878

6 Investments

	Other investments other than loans
	£
Cost
At 1 July 2024	1,400,000
At 30 June 2025	1,400,000
Impairment
At 1 July 2024 and 30 June 2025	1,399,000
Carrying amount
At 30 June 2025	1,000
At 30 June 2024	1,000

7 Debtors

	2025	2024
	£	£
Trade debtors	-	4,500
Other debtors	937,923	965,840
	937,923	970,340

8 Creditors: amounts falling due within one year

	2025	2024
	£	£
Trade creditors	69	4,379
Taxation and social security	11,668	11,853
Other creditors	261,810	39,978
	273,547	56,210