REGISTERED NUMBER: 10747517 (England and Wales)

EHRLE (HOLDINGS) LIMITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

R M Ehrle

REGISTERED OFFICE:

Unit 2 & 3

Kinetic 45

Newmarket Lane

Leeds

West Yorkshire

LS9 0SH

REGISTERED NUMBER:

10747517 (England and Wales)

ACCOUNTANTS:

UHY BPR Heaton

Chartered Accountants

Glenewes House

Gate Way Drive

Leeds

West Yorkshire

LS19 7XY

FIXED ASSETS

Tangible assets

4

1,094,500

1,105,709

Investment property

5

1,175,623

1,175,623

2,270,123

2,281,332

CURRENT ASSETS

Debtors

6

19,806

11,987

Cash at bank

22,696

5,051

42,502

17,038

CREDITORS

Amounts falling due within one year

7

(64,604

)

(44,935

)

NET CURRENT LIABILITIES

(22,102

)

(27,897

)

TOTAL ASSETS LESS CURRENT LIABILITIES

2,248,021

2,253,435

CREDITORS

Amounts falling due after more than one year

8

(1,728,402

)

(1,828,077

)

NET ASSETS

519,619

425,358

CAPITAL AND RESERVES

Called up share capital

1,000

1,000

Retained earnings

518,619

424,358

519,619

425,358

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2025 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 22 May 2026 and were signed by:

R M Ehrle - Director

1.	STATUTORY INFORMATION

Ehrle (Holdings) 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.

The presentation currency of the financial statements is the £ sterling.

Related party exemption

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

Tangible fixed assets

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

Freehold property

-

2% on cost

Fixtures and fittings

-

25% on reducing balance

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

Financial instruments

Financial assets and financial liabilities are recognised when the company becomes a party to the contractual provisions of the instrument.

Financial assets and liabilities are initially measured at transaction price, except for those financial assets classified as at fair value through profit or loss.

Basic financial instruments

Basic financial instruments are those with relatively straight forward terms and would normally include cash, bank balances, trade debtors, trade creditors and uncomplicated bank loans.

Where the arrangement does not constitute a financing transaction e.g. trade debtors on normal commercial terms, the debtor will be valued initially at transaction price (i.e. cost) and subsequently at transaction price less impairment (if any) due to concerns over recoverability.

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.

3.	EMPLOYEES AND DIRECTORS

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

4.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST

At 1 January 2025

1,292,783

-

1,292,783

Additions

-

17,236

17,236

At 31 December 2025

1,292,783

17,236

1,310,019

DEPRECIATION

At 1 January 2025

187,074

-

187,074

Charge for year

24,495

3,950

28,445

At 31 December 2025

211,569

3,950

215,519

NET BOOK VALUE

At 31 December 2025

1,081,214

13,286

1,094,500

At 31 December 2024

1,105,709

-

1,105,709

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 January 2025

and 31 December 2025

1,175,623

NET BOOK VALUE

At 31 December 2025

1,175,623

At 31 December 2024

1,175,623

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

9,625

343

Other debtors

10,181

11,644

19,806

11,987

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

61,699

34,214

Taxation and social security

(115

)

7,666

Other creditors

3,020

3,055

64,604

44,935

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Other creditors

1,728,402

1,828,077

9.	SECURED DEBTS

Ehrle Grundbesitz & Beteiligungs Gmbh & Co. Kg holds a fixed charge over the properties as security against the loan.

10.	ULTIMATE PARENT COMPANY

Ehrle (Holdings) Limited is a wholly owned subsidiary of Ehrle Grundbesitz und Beteiligungs GmbH & Co. KG, a company registered in Germany.