REGISTERED NUMBER: 06511511 (England and Wales)

Unaudited Financial Statements for the Year Ended 30 April 2026

for

Eqeria Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

J H Smith

SECRETARY:

Mrs J Smith

REGISTERED OFFICE:

83 Lightfoot Lane

Fulwood

Preston

Lancashire

PR2 3LS

REGISTERED NUMBER:

06511511 (England and Wales)

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

84,510

99,479

84,510

99,479

CURRENT ASSETS

Debtors

6

-

230,121

Cash at bank

193,282

39,678

193,282

269,799

CREDITORS

Amounts falling due within one year

7

13,173

21,661

NET CURRENT ASSETS

180,109

248,138

TOTAL ASSETS LESS CURRENT LIABILITIES

264,619

347,617

CREDITORS

Amounts falling due after more than one year

8

(64,247

)

(74,336

)

PROVISIONS FOR LIABILITIES

(16,057

)

(24,870

)

NET ASSETS

184,315

248,411

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

184,215

248,311

SHAREHOLDERS' FUNDS

184,315

248,411

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year 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.

The 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.

The financial statements were approved by the director and authorised for issue on 8 May 2026 and were signed by:

J H Smith - Director

1.	STATUTORY INFORMATION

Eqeria Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill

The cost of goodwill is written off over its estimated useful life of four years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Fixtures and fittings

-

25% on cost

Motor vehicles

-

25% on cost

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2025 - 2 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 May 2025

and 30 April 2026

35,875

AMORTISATION

At 1 May 2025

and 30 April 2026

35,875

NET BOOK VALUE

At 30 April 2026

-

At 30 April 2025

-

5.	TANGIBLE FIXED ASSETS

Fixtures

and

Motor

fittings

vehicles

Totals

£

£

£

COST

At 1 May 2025

and 30 April 2026

18,199

105,663

123,862

DEPRECIATION

At 1 May 2025

13,674

10,709

24,383

Charge for year

1,689

13,280

14,969

At 30 April 2026

15,363

23,989

39,352

NET BOOK VALUE

At 30 April 2026

2,836

81,674

84,510

At 30 April 2025

4,525

94,954

99,479

6.

DEBTORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

£

Loan to associated company

-

230,121

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Hire purchase contracts

10,093

10,093

Trade creditors

(1

)

(1

)

Tax

1,924

5,317

Directors' current accounts

1,157

6,252

13,173

21,661

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

£

Hire purchase contracts

64,247

74,336