ERA81 LTD - Accounts

ERA81 LTD
Statement of Financial Position
As at 31 March 2025

	2025
	£	£
Fixed assets		244,657
Current assets	1,414
Creditors: amount falling due within one year	(239)
Net current assets		1,175
Total assets less current liabilities		245,832
Creditors: amount falling due after more than one year		(254,100)
Net assets		(8,268)


Capital and reserves		(8,268)

NOTES TO THE ACCOUNTS

General Information

ERA81 LTD is a private company, limited by shares, registered in England and Wales, registration number 15907722, registration address C/O NFS, 211 Boundary House, W7 2QE.

The presentation currency is £ sterling.

Accounting policies

Significant accounting policies

Statement of compliance

These financial statements have been prepared in compliance with FRS 105 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Basis of preparation

The financial statements have been prepared under the historical cost convention.

The financial statements are prepared in sterling which is the functional currency of the company.

Going concern basis

The directors believe that the company is experiencing good levels of sales growth and profitability, and that it is well placed to manage its business risks successfully. Accordingly, they have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus they continue to adopt the going concern basis of accounting in preparing the financial statements.

Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

Investment properties

Investment properties are properties held to earn rentals and/or for capital appreciation.

Under FRS 105, investment properties are measured at cost less accumulated depreciation and impairment losses. The cost of an investment property includes the purchase price and any directly attributable expenditure incurred in acquiring the property.

Depreciation is charged so as to write off the cost of the investment property, less its estimated residual value, over its estimated useful economic life. Depreciation is provided on a straight-line basis.

The directors review the carrying value of investment properties at each reporting date and consider whether there is any indication of impairment. Where such indications exist, the recoverable amount is estimated and any impairment loss is recognised in profit or loss.

2.	Average number of employees Average number of employees during the period was 0.

For the period ended 31 March 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 accounts for the period in question 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 accounts.

These accounts have been prepared in accordance with the micro-entity provisions and FRS 105, the Financial Reporting Standard applicable to the micro-entities regime. The accounts have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The income statement has not been delivered to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts.

The financial statements were approved by the director on 13 December 2025 and were signed by:

--------------------------------
Goniyamalimage Joseph Prabath Eranda Aponso
Director

Registered Number: 15907722
England and Wales
ERA81 LTD

Abridged Accounts

Period of accounts Start date: 20 August 2024 End date: 31 March 2025