2024-11-01 2025-10-31 false Capium Accounts Production 1.1 09282532 2024-11-01 2025-10-31 09282532 bus:AbridgedAccounts 2024-11-01 2025-10-31 09282532 bus:FRS102 2024-11-01 2025-10-31 09282532 bus:AuditExemptWithAccountantsReport 2024-11-01 2025-10-31 09282532 bus:SmallCompaniesRegimeForAccounts 2024-11-01 2025-10-31 09282532 bus:PrivateLimitedCompanyLtd 2024-11-01 2025-10-31 09282532 2024-11-01 2025-10-31 09282532 2025-10-31 09282532 bus:RegisteredOffice 2024-11-01 2025-10-31 09282532 core:WithinOneYear 2025-10-31 09282532 core:AfterOneYear 2025-10-31 09282532 1 2024-11-01 2025-10-31 09282532 bus:Director1 2024-11-01 2025-10-31 09282532 bus:Director1 2025-10-31 09282532 bus:Director1 2023-11-01 2024-10-31 09282532 2023-11-01 09282532 bus:LeadAgentIfApplicable 2024-11-01 2025-10-31 09282532 2023-11-01 2024-10-31 09282532 2024-10-31 09282532 core:WithinOneYear 2024-10-31 09282532 core:AfterOneYear 2024-10-31 09282532 bus:EntityAccountantsOrAuditors 2023-11-01 2024-10-31 09282532 core:ComputerEquipment 2024-11-01 2025-10-31 09282532 core:ComputerEquipment 2025-10-31 09282532 core:ComputerEquipment 2024-10-31 09282532 core:LeasedAssetsHeldAsLessee core:PlantMachinery 2025-10-31 09282532 core:LeasedAssetsHeldAsLessee core:PlantMachinery 2024-10-31 09282532 core:CostValuation core:Non-currentFinancialInstruments 2025-10-31 09282532 core:CostValuation core:Non-currentFinancialInstruments 2024-10-31 09282532 core:AdditionsToInvestments core:Non-currentFinancialInstruments 2025-10-31 09282532 core:DisposalsDecreaseInInvestments core:Non-currentFinancialInstruments 2025-10-31 09282532 core:RevaluationsIncreaseDecreaseInInvestments core:Non-currentFinancialInstruments 2025-10-31 09282532 core:Non-currentFinancialInstruments 2025-10-31 09282532 core:Non-currentFinancialInstruments 2024-10-31 09282532 core:ShareCapital 2025-10-31 09282532 core:ShareCapital 2024-10-31 09282532 core:RetainedEarningsAccumulatedLosses 2025-10-31 09282532 core:RetainedEarningsAccumulatedLosses 2024-10-31 09282532 dpl:Item1 2024-11-01 09282532 dpl:Item1 2025-10-31 09282532 dpl:Item1 2023-11-01 09282532 dpl:Item1 2024-10-31 iso4217:GBP xbrli:shares xbrli:pure

Registered Number: 09282532
England and Wales
EROS 92 LIMITED
Abridged Accounts
Period of accounts Start date: 01 November 2024 End date: 31 October 2025

EROS 92 LIMITED Statement of Financial Position As at 31 October 2025
| Notes | 2025 £ |  | 2024 £
--- | --- | --- | --- | ---
Fixed assets |  |  |
Tangible fixed assets | 3 | 2,199 |  | 1,899
|  | 2,199 |  | 1,899
Current assets |  |  |
Debtors |  | 16,930 |  | 11,414
Cash at bank and in hand |  | (2,042) |  | 6,251
|  | 14,888 |  | 17,665
Creditors: amount falling due within one year |  | (6,896) |  | (6,251)
Net current assets |  | 7,992 |  | 11,414
Total assets less current liabilities |  | 10,191 |  | 13,313
Creditors: amount falling due after more than one year |  | (9,959) |  | (13,114)
Net assets |  | 232 |  | 199
Capital and reserves |  |  |
Called up share capital |  | 100 |  | 100
Profit and loss account |  | 132 |  | 99
Shareholders' funds |  | 232 |  | 199
For the year ended 31 October 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 year 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 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 to the Registrar of Companies. The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A). The financial statements were approved by the director on 17 March 2026 and were signed by:
------------------------------- Erol Efendi Director
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EROS 92 LIMITED Notes to the Abridged Financial Statements For the year ended 31 October 2025
General Information EROS 92 LIMITED is a private company, limited by shares, registered in England and Wales, registration number 09282532, registration address 14 Hayes Close, Parsonage Road, GRAYS, RM20 4AX. The presentation currency is £ sterling.
1. | Accounting policies Significant accounting policies Statement of compliance These financial statements have been prepared in compliance with FRS 102 – 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 as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies. The financial statements are prepared in sterling which is the functional currency of the company. Turnover Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts. Taxation Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date. Current and deferred tax assets and liabilities are not discounted Dividends Proposed dividends are only included as liabilities in the statement of financial position when their payment has been approved by the shareholders prior to the statement of financial position date. Tangible fixed assets Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Equipment | 25% Straight Line
2. | Average number of employees Average number of employees during the year was 2 (2024 : 2).
3. | Tangible fixed assets
Cost or valuation | Equipment |  | Total
| £ |  | £
At 01 November 2024 | 3,383 |  | 3,383
Additions | 1,224 |  | 1,224
Disposals | - |  | -
At 31 October 2025 | 4,607 |  | 4,607
Depreciation
At 01 November 2024 | 1,484 |  | 1,484
Charge for year | 924 |  | 924
On disposals | - |  | -
At 31 October 2025 | 2,408 |  | 2,408
Net book values
Closing balance as at 31 October 2025 | 2,199 |  | 2,199
Opening balance as at 01 November 2024 | 1,899 |  | 1,899
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