Erbian Properties Ltd

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 10906960

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		333		666
Investment Properties	5		3,550,000		3,350,000

			3,550,333		3,350,666
CURRENT ASSETS
Debtors	6	74,394		155,382
Cash at bank and in hand		19,217		93,815

		93,611		249,197
Creditors: Amounts Falling Due Within One Year	7	(362,631 )		(568,923 )

NET CURRENT ASSETS (LIABILITIES)			(269,020 )		(319,726 )

TOTAL ASSETS LESS CURRENT LIABILITIES			3,281,313		3,030,940

Creditors: Amounts Falling Due After More Than One Year	8		(2,578,366 )		(2,343,520 )

PROVISIONS FOR LIABILITIES
Deferred Taxation			(110,820 )		(110,369 )

NET ASSETS			592,127		577,051

CAPITAL AND RESERVES
Called up share capital	10		100		100
Fair value reserve			472,172		469,980
Profit and Loss Account			119,855		106,971

SHAREHOLDERS' FUNDS			592,127		577,051

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Erbian Properties Ltd

Balance Sheet (continued)

As At 31 August 2025

For the year ending 31 August 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 directors acknowledge their 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.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

E Both

Director

31/05/2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

Erbian Properties Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 10906960 . The registered office is Annecy Court, Ferry Works, Summer Road, Thames Ditton, Surrey, KT7 0QJ.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

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

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the rental of residential property.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Fixtures & Fittings

33.33% straight line

2.4. Investment Properties

All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the profit and loss account.

2.5. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

...CONTINUED

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Erbian Properties Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 August 2025

2.5. Taxation - continued

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 2 (2024: 2)

4. Tangible Assets

	Plant & Machinery etc.
	£
Cost or Valuation
As at 1 September 2024	4,059

As at 31 August 2025	4,059

Depreciation
As at 1 September 2024	3,393
Provided during the period	333

As at 31 August 2025	3,726

Net Book Value
As at 31 August 2025	333

As at 1 September 2024	666

5. Investment Property

	2025
	£
Fair Value
As at 1 September 2024	3,350,000
Additions	197,294
Revaluations	2,706

As at 31 August 2025	3,550,000

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Erbian Properties Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 August 2025

6. Debtors

	2025	2024
	£	£
Due within one year
Other debtors	74,394	155,382

7. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Bank loans and overdrafts	5,791	6,791
Other creditors	353,635	544,640
Taxation and social security	3,205	17,492

	362,631	568,923

8. Creditors: Amounts Falling Due After More Than One Year

	2025	2024
	£	£
Bank loans	2,578,366	2,343,520

9. Secured Creditors

Included in creditors are the following amounts secured by a fixed charge on the investment properties of the company:

	2025		2024
	£		£
Bank loans and overdrafts	2,578,366		2,337,729

10. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	100	100

11. Related Party Transactions

Other creditors include £338,271 (2024: £463,725) due to the directors. This balance is interest free and repayable on demand.

Also included in other creditors is £12,775 (2024: £12,775) due to Lingwood Developments Limited, a company in which the directors of Erbian Properties Ltd are also shareholders and directors.

Included in other debtors is £68,600 (2024: £155,030) due from Ervin Construction Services Ltd, a company in which the directors of Erbian Properties Ltd are also shareholders and directors.

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