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# E.I.R.P LIMITED

## Company Registration Number:
02904597 (England and Wales)

## Unaudited abridged accounts for the year ended 31 March 2025

## Period of accounts

## Start date: 01 April 2024

## End date: 31 March 2025

# E.I.R.P LIMITED

## Contents of the Financial Statements

for the Period Ended 31 March 2025

Balance sheet |
Notes |

# E.I.R.P LIMITED

## Balance sheet

As at 31 March 2025

| Notes | 2025 | 2024
--- | --- | --- | ---
|  | £ | £
Fixed assets
Tangible assets: | 3 | 24,985,000 | 24,992,000
Total fixed assets: |  | 24,985,000 | 24,992,000
Current assets
Debtors: | 4 | 170,000 | 904,000
Cash at bank and in hand: |  | 73,731,000 | 60,172,000
Total current assets: |  | 73,901,000 | 61,076,000
Creditors: amounts falling due within one year: | 5 | (50,404,000) | (39,970,000)
Net current assets (liabilities): |  | 23,497,000 | 21,106,000
Total assets less current liabilities: |  | 48,482,000 | 46,098,000
Total net assets (liabilities): |  | 48,482,000 | 46,098,000
Capital and reserves
Called up share capital: |  | 1,000 | 1,000
Profit and loss account: |  | 48,481,000 | 46,097,000
Shareholders funds: |  | 48,482,000 | 46,098,000

The notes form part of these financial statements

# E.I.R.P LIMITED

## Balance sheet statements

For the year ending 31 March 2025 the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with Section 444(2A).

These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

The directors have chosen to not file a copy of the company’s profit & loss account.

This report was approved by the board of directors on 04 December 2025
and signed on behalf of the board by:

Name: G H Dutton
Status: Director

The notes form part of these financial statements

# E.I.R.P LIMITED

## Notes to the Financial Statements

for the Period Ended 31 March 2025

## 1. Accounting policies

These financial statements have been prepared in accordance with the provisions of Section 1A (Small Entities) of Financial Reporting Standard 102

## Turnover policy

Turnover represents the rental income receivable, service and other charges to tenants from investment properties in the United Kingdom. In circumstances where a tenant has been given an incentive to enter into a lease by way of a payment, the incentive is treated as a reduction in rental income and is amortised on a straight-line basis over the period of the lease. Where an incentive is given to a tenant by way of a rent free period, the total rental income receivable is recognised on a straight-line basis from term commencement to the end of the lease.

## Tangible fixed assets and depreciation policy

Tangible fixed assets are stated in the balance sheet at cost less accumulated depreciation. Cost includes the original purchase price of the asset and the costs attributable to bringing the asset to its working condition for its intended use. Depreciation is calculated so as to write off the cost of tangible fixed assets less their estimated residual values over the expected useful economic lives of the assets concerned. The principal annual rates used for this purpose are 20% straight line for plant and equipment

## Other accounting policies

Investment properties Investment properties are accounted for in accordance with FRS102. Investment properties are initially included in the financial statements at purchase cost and updated to incorporate market valuations annually. Changes in the valuation are taken to the profit and loss account.

# E.I.R.P LIMITED

## Notes to the Financial Statements

for the Period Ended 31 March 2025

## 2. Employees

| 2025 | 2024
--- | --- | ---
Average number of employees during the period | 2 | 2

# E.I.R.P LIMITED

## Notes to the Financial Statements

for the Period Ended 31 March 2025

## 3. Tangible Assets

| Total
--- | ---
Cost | £
At 01 April 2024 | 25,160,000
Additions | 1,000
At 31 March 2025 | 25,161,000
Depreciation |
At 01 April 2024 | 168,000
Charge for year | 8,000
At 31 March 2025 | 176,000
Net book value |
At 31 March 2025 | 24,985,000
At 31 March 2024 | 24,992,000

The carrying value of fixed asset properties was evaluated by the directors as at 31 March 2025 in accordance with the accounting policy open market basis and having regard to external property advice, current and expected future yields and resulted in no change in the carrying values at the year end. The historic net book value of tangible fixed assets is £20,287,000 (2024: £20,294,000).

# E.I.R.P LIMITED

## Notes to the Financial Statements

for the Period Ended 31 March 2025

## 4. Debtors

Amounts owed by group undertakings £59,000 (2024: £59,000), other debtors £15,000 (2024: £8,000) prepayments and accrued income £96,000 (2024: £837,000). The amounts owed by group undertakings are unsecured and repayable on demand. £59,169 was advanced to and is an interest free amount owed by the company’s parent company, G Dutton Holdings Limited.

# E.I.R.P LIMITED

## Notes to the Financial Statements

for the Period Ended 31 March 2025

## 5. Creditors: amounts falling due within one year note

Corporation tax £296,000 (2024: £353,000), other taxation and social security £nil (2024: £54,000), other creditors £50,101,000 (2024: £39,377,000), accruals and deferred income £7,000 (2024: £186,000). Other creditors comprise an unsecured interest free loan from G H Dutton who is considered to be the ultimate controlling party as a result of his majority shareholding in G Dutton Holdings Limited.