REGISTERED NUMBER: 03830120 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 August 2025

for

E R B Motors Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr E R Boyle

Mr P L Boyle

SECRETARY:

Mr E R Boyle

REGISTERED OFFICE:

c/o Ency Associates

Printware Court, Cumberland Business Ctr

Northumberland Road

Portsmouth

Hampshire

PO5 1DS

REGISTERED NUMBER:

03830120 (England and Wales)

ACCOUNTANTS:

Ency Associates

Chartered Certified Accountants

Printware Court

Cumberland Business Centre

Northumberland Road

Portsmouth

Hampshire

PO5 1DS

FIXED ASSETS

Tangible assets

4

40,671

44,909

CURRENT ASSETS

Stocks

5

13,056

19,163

Debtors

6

96,766

119,510

Cash at bank

92,105

68,995

201,927

207,668

CREDITORS

Amounts falling due within one year

7

63,548

66,540

NET CURRENT ASSETS

138,379

141,128

TOTAL ASSETS LESS CURRENT LIABILITIES

179,050

186,037

PROVISIONS FOR LIABILITIES

5,507

6,145

NET ASSETS

173,543

179,892

CAPITAL AND RESERVES

Called up share capital

3

3

Capital redemption reserve

1

1

Retained earnings

173,539

179,888

SHAREHOLDERS' FUNDS

173,543

179,892

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 August 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Board of Directors and authorised for issue on 22 May 2026 and were signed on its behalf by:

Mr P L Boyle - Director

1.	STATUTORY INFORMATION

E R B Motors 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.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Plant & machinery

-

15% on reducing balance

Fixtures & fittings

-

20% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

33% on cost

Stocks

Stocks and work in progress are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

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.

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 8 (2024 - 7 ) .

4.	TANGIBLE FIXED ASSETS

Plant &

Fixtures

Motor

Computer

machinery

& fittings

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1 September 2024

51,976

807

68,831

5,509

127,123

Additions

7,000

-

-

-

7,000

At 31 August 2025

58,976

807

68,831

5,509

134,123

DEPRECIATION

At 1 September 2024

35,184

649

42,647

3,734

82,214

Charge for year

3,569

32

6,547

1,090

11,238

At 31 August 2025

38,753

681

49,194

4,824

93,452

NET BOOK VALUE

At 31 August 2025

20,223

126

19,637

685

40,671

At 31 August 2024

16,792

158

26,184

1,775

44,909

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Motor

vehicles

£

COST

At 1 September 2024

and 31 August 2025

36,000

DEPRECIATION

At 1 September 2024

15,750

Charge for year

5,063

At 31 August 2025

20,813

NET BOOK VALUE

At 31 August 2025

15,187

At 31 August 2024

20,250

5.

STOCKS

31.8.25

31.8.24

£

£

Stocks

4,000

4,000

Work-in-progress

9,056

15,163

13,056

19,163

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.25

31.8.24

£

£

Trade debtors

93,708

116,279

Other debtors

3,058

3,231

96,766

119,510

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.25

31.8.24

£

£

Hire purchase contracts (see note 8)

727

8,000

Trade creditors

19,791

20,402

Taxation and social security

37,380

28,028

Other creditors

5,650

10,110

63,548

66,540

8.	LEASING AGREEMENTS

Minimum lease payments fall due as follows:

Hire purchase

contracts

31.8.25

31.8.24

£

£

Net obligations repayable:

Within one year

727

8,000

Non-cancellable

operating leases

31.8.25

31.8.24

£

£

Between one and five years

15,900

25,145

9.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 August 2025 and 31 August 2024:

31.8.25

31.8.24

£

£

Mr E R Boyle

Balance outstanding at start of year

1,129

1,129

Amounts advanced

1,257

-

Amounts repaid

-

-

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

2,386

1,129

10.	ULTIMATE CONTROLLING PARTY

The controlling party is Mr P L Boyle.