BrightAccountsProduction v1.0.0 v1.0.0 2024-07-31 The company was not dormant during the period The company was trading for the entire period Unaudited Accounts property renovation and rental 14 January 2026 1 15868760 2025-07-31 15868760 2024-07-30 15868760 2024-07-31 2025-07-31 15868760 uk-bus:PrivateLimitedCompanyLtd 2024-07-31 2025-07-31 15868760 uk-curr:PoundSterling 2024-07-31 2025-07-31 15868760 uk-bus:AbridgedAccounts 2024-07-31 2025-07-31 15868760 uk-core:ShareCapital 2025-07-31 15868760 uk-core:RetainedEarningsAccumulatedLosses 2025-07-31 15868760 uk-core:TotalEquityAttributableToOwnersParentBeforeNon-controllingInterests 2025-07-31 15868760 uk-bus:FRS102 2024-07-31 2025-07-31 15868760 uk-core:LandBuildings 2024-07-31 2025-07-31 15868760 2024-07-31 2025-07-31 15868760 uk-bus:Director1 2024-07-31 2025-07-31 15868760 uk-bus:AuditExempt-NoAccountantsReport 2024-07-31 2025-07-31 xbrli:pure iso4217:GBP xbrli:shares

E R Clift Ltd

Abridged Unaudited Financial Statements

for the financial period from 31 July 2024 (date of incorporation) to 31 July 2025

E R Clift Ltd

DIRECTOR'S REPORT

for the financial period from 31 July 2024 (date of incorporation) to 31 July 2025

The director presents his report and the unaudited financial statements for the financial period from 31 July 2024 (date of incorporation) to 31 July 2025.

Principal Activity

property renovation and rental

Director

The director who served during the financial period is as follows:

Mr Nigel Clift (Appointed 31 July 2024)

There were no changes in shareholdings between 31 July 2025 and the date of signing the financial statements.

In accordance with the Constitution, the director retire by rotation and, being eligible, offer themselves for re-election.

Political Contributions

The company did not make any disclosable political donations in the current financial period.

Statement of Director's Responsibilities

The director is responsible for preparing the Director's Report and the financial statements in accordance with applicable law and regulations.

Company law requires the director to prepare financial statements for each financial year. Under that law the director has elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law) including FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland". Under company law the director must not approve the financial statements unless he is satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period. In preparing these financial statements, the director is required to:

■ | select suitable accounting policies and apply them consistently;
■ | make judgements and accounting estimates that are reasonable and prudent;
■ | prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.
The director is responsible for keeping adequate accounting records that are sufficient to show and explain the company's transactions and disclose with reasonable accuracy at any time the financial position of the company and enable him to ensure that the financial statements comply with the Companies Act 2006. He is also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Special provisions relating to small companies

The above report has been prepared in accordance with the special provisions relating to small companies within Part 15 of the Companies Act 2006.

On behalf of the board

___________________________

Mr Nigel Clift

Director

14 January 2026

E R Clift Ltd

ABRIDGED PROFIT AND LOSS ACCOUNT

for the financial period from 31 July 2024 (date of incorporation) to 31 July 2025

|  | Jul 25
| Notes | £

Gross profit |  | 10,000
Administrative expenses |  | (8,785)
|  | ─────────
Operating profit |  | 1,215
Interest payable and similar expenses |  | (6,972)
|  | ─────────
Loss before taxation |  | (5,757)
Tax on loss |  | -
|  | ─────────
Loss for the financial period |  | (5,757)
|  | ─────────
Total comprehensive income |  | (5,757)
|  | ═════════

E R Clift Ltd

Company Registration Number: 15868760

ABRIDGED BALANCE SHEET

as at 31 July 2025

|  |  | Jul 25
|  | Notes | £
Fixed Assets

Tangible assets |  | 6 | 255,887
|  |  | ─────────
Current Assets

Cash and cash equivalents |  |  | 3,303
Creditors: amounts falling due within one year |  |  | (780)
|  |  | ─────────
Net Current Assets |  |  | 2,523
|  |  | ─────────
Total Assets less Current Liabilities |  |  | 258,410
Creditors:

amounts falling due after more than one year |  |  | (264,167)
|  |  | ─────────
Net Liabilities |  |  | (5,757)
|  |  | ═════════
Capital and Reserves

Called up share capital |  |  | -
Retained earnings |  |  | (5,757)
|  |  | ─────────
Equity attributable to owners of the company |  |  | (5,757)
|  |  | ═════════
These abridged financial statements have been prepared in accordance with the special provisions relating to small companies within Part 15 of the Companies Act 2006.

All of the members have consented to the preparation of abridged accounts in accordance with section 444(2A) of the Companies Act 2006.

For the financial period from 31 July 2024 (date of incorporation) to 31 July 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006.

The director confirms that the members have not required the company to obtain an audit of its financial statements for the financial period in question in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for ensuring that the company keeps accounting records which comply with section 386 and for preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of the financial period and of its profit and loss for the financial period in accordance with the requirements of sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

Approved by the Director and authorised for issue on 14 January 2026

________________________________ |  |  |
Mr Nigel Clift |  |  |
Director |  |  |

E R Clift Ltd

STATEMENT OF CHANGES IN EQUITY

as at 31 July 2025

| Retained | Total
| earnings |
| £ | £
Loss for the financial period | (5,757) | (5,757)
| ───────── | ─────────
At 31 July 2025 | (5,757) | (5,757)
| ═════════ | ═════════

E R Clift Ltd

NOTES TO THE ABRIDGED FINANCIAL STATEMENTS

for the financial period from 31 July 2024 (date of incorporation) to 31 July 2025

1. | General Information
| E R Clift Ltd is a company limited by shares incorporated and registered in England. The registered number of the company is 15868760. The registered office of the company is 61 St Thomas Street, Weymouth, Dorset, DT4 8EQ, England. property renovation and rental The financial statements have been presented in Pound (£) which is also the functional currency of the company.

2. | Summary of Significant Accounting Policies
| The following accounting policies have been applied consistently in dealing with items which are considered material in relation to the company's financial statements.
| Statement of compliance
| The financial statements of the company for the financial period ended 31 July 2025 have been prepared in accordance with the Financial Reporting Standard applicable in the United Kingdom and the Republic of Ireland (FRS 102) issued by the Financial Reporting Council and in accordance with the Companies Act 2006.
| Basis of preparation
| The financial statements have been prepared on the going concern basis and in accordance with the historical cost convention except for certain properties and financial instruments that are measured at revalued amounts or fair values, as explained in the accounting policies below. Historical cost is generally based on the fair value of the consideration given in exchange for assets.
| Cash flow statement
| The company has availed of the exemption in FRS 102 from the requirement to prepare a Statement of Cash Flows because it is classified as a small company.
| Turnover
| Turnover comprises the invoice value of goods supplied by the company, exclusive of trade discounts and value added tax.
| Tangible assets and depreciation
| Tangible assets are stated at cost or at valuation, less accumulated depreciation. Cost comprises purchase price and other directly attributable costs. Freehold land is stated at cost and is not depreciated. The charge to depreciation is calculated to write off the original cost or valuation of tangible assets, less their estimated residual value, over their expected useful lives as follows:
|  | Land and buildings freehold | - | No amortisation
| The carrying values of tangible fixed assets are reviewed annually for impairment in periods if events or changes in circumstances indicate the carrying value may not be recoverable.
| Borrowing costs
| Borrowing costs relating to the acquisition of assets are capitalised at the appropriate rate by adding them to the cost of assets being acquired. Investment income earned on the temporary investment of specific borrowings pending their expenditure on the assets is deducted from the borrowing costs eligible for capitalisation. All other borrowing costs are recognised in profit or loss in the period in which they are incurred.
| Trade and other creditors
| Trade and other creditors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest rate method, unless the effect of discounting would be immaterial, in which case they are stated at cost.
| Taxation and deferred taxation
| Current tax represents the amount expected to be paid or recovered in respect of taxable profits for the financial period and is calculated using the tax rates and laws that have been enacted or substantially enacted at the Balance Sheet date. Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date where transactions or events have occurred at that date that will result in an obligation to pay more tax in the future, or a right to pay less tax in the future. Timing differences are temporary differences between the company's taxable profits and its results as stated in the financial statements. Deferred tax is measured on an undiscounted basis at the tax rates that are anticipated to apply in the periods in which the timing differences are expected to reverse, based on tax rates and laws that have been enacted or substantively enacted by the Balance Sheet date.
| Foreign currencies
| Monetary assets and liabilities denominated in foreign currencies are translated at the rates of exchange ruling at the Balance Sheet date. Non-monetary items that are measured in terms of historical cost in a foreign currency are translated at the rates of exchange ruling at the date of the transaction. Non-monetary items that are measured at fair value in a foreign currency are translated using the exchange rates at the date when the fair value was determined. The resulting exchange differences are dealt with in the Profit and Loss Account.

3. | Period of financial statements
| The financial statements are for the 12 month 1 day period from 31 July 2024 (date of incorporation) to 31 July 2025.

4. | Statement on previous periods
| The company did not present financial statements for previous periods.

5. | Employees
| The average monthly number of employees, including director, during the financial period was 1, (Jul 24 - 0).
|  | Jul 25
|  | Number
| Directors | 1
|  | ═════════

6. | Tangible assets
|  | Land and | Total
|  | buildings |
|  | freehold |
|  | £ | £
| Cost
| At 31 July 2024 | - | -
| Additions | 255,887 | 255,887
|  | ───────── | ─────────
| At 31 July 2025 | 255,887 | 255,887
|  | ───────── | ─────────
| Depreciation
| At 31 July 2024 | - | -
|  | ───────── | ─────────
| At 31 July 2025 | - | -
|  | ───────── | ─────────
| Net book value
| At 31 July 2025 | 255,887 | 255,887
|  | ═════════ | ═════════

7. | Capital commitments
| The company had no material capital commitments at the financial period-ended 31 July 2025.

8. | Post-Balance Sheet Events
| There have been no significant events affecting the company since the financial period-end.