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Company Registration No. 15297251 (England and Wales)
Eroja Ltd Unaudited accounts for the year ended 30 November 2025
Eroja Ltd Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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Eroja Ltd Company Information for the year ended 30 November 2025
Director
Audrius Kutniauskas
Company Number
15297251 (England and Wales)
Registered Office
1 Weaver Court Liverpool Merseyside L25 5PP England
Accountants
MQplus LTD Office 801 321-323 High Road Chadwell Heath RM6 6AX
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Eroja Ltd Statement of financial position as at 30 November 2025
2025
2024
Notes
£
£
Fixed assets
Tangible assets
4
598
798
Current assets
Inventories
709
-
Cash at bank and in hand
285
870
994
870
Creditors: amounts falling due within one year
5
(7,266)
(274)
Net current (liabilities)/assets
(6,272)
596
Net (liabilities)/assets
(5,674)
1,394
Capital and reserves
Called up share capital
5
5
Profit and loss account
(5,679)
1,389
Shareholders' funds
(5,674)
1,394
For the year ending 30 November 2025 the company was entitled to exemption from audit 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 director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 12 March 2026 and were signed on its behalf by
Audrius Kutniauskas Director Company Registration No. 15297251
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Eroja Ltd Notes to the Accounts for the year ended 30 November 2025
1
Statutory information
Eroja Ltd is a private company, limited by shares, registered in England and Wales, registration number 15297251. The registered office is 1 Weaver Court, Liverpool, Merseyside, L25 5PP, England.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
4
Tangible fixed assets
Plant & machinery
£
Cost or valuation
At cost
At 1 December 2024
798
At 30 November 2025
798
Depreciation
Charge for the year
200
At 30 November 2025
200
Net book value
At 30 November 2025
598
At 30 November 2024
798
5
Creditors: amounts falling due within one year
2025
2024
£
£
Taxes and social security
-
128
Other creditors
1,229
-
Loans from directors
6,037
146
7,266
274
6
Average number of employees
During the year the average number of employees was 0 (2024: 0).
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