The Er Network Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: SC292243 (Scotland)

Unaudited Financial Statements

for the Year Ended 31 March 2026

for

The Er Network Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

E Chisholm

SECRETARY:

R Galbraith

REGISTERED OFFICE:

Pavilion 1

Finnieston Business Park

Minerva Way

GLASGOW

G3 8AU

REGISTERED NUMBER:

SC292243 (Scotland)

ACCOUNTANTS:

Gerber Landa & Gee

Chartered Accountants

Pavilion 1

Finnieston Business Park

Minerva Way

GLASGOW

G3 8AU

FIXED ASSETS

Tangible assets

4

641

867

CURRENT ASSETS

Debtors

5

2,733

10,009

Cash at bank

33,318

54,883

36,051

64,892

CREDITORS

Amounts falling due within one year

6

7,132

20,717

NET CURRENT ASSETS

28,919

44,175

TOTAL ASSETS LESS CURRENT
LIABILITIES

29,560

45,042

PROVISIONS FOR LIABILITIES

3,165

NET ASSETS

26,395

41,877

CAPITAL AND RESERVES

Called up share capital

1,000

Retained earnings

25,395

40,877

SHAREHOLDERS' FUNDS

26,395

41,877

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 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 14 July 2026 and were signed by:

E Chisholm - Director

1.	STATUTORY INFORMATION

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

The presentation currency of the financial statements is the Pound Sterling (£).

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.

Tangible fixed assets

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

Plant and machinery etc

-

33% on cost and 20% 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 1 (2025 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 April 2025

50,693

Additions

311

At 31 March 2026

51,004

DEPRECIATION

At 1 April 2025

49,826

Charge for year

537

At 31 March 2026

50,363

NET BOOK VALUE

At 31 March 2026

641

At 31 March 2025

867

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

Trade debtors

442

2,009

Sundry debtor

-

4,000

Directors' current accounts

-

4,000

Corporation tax debtor

2,291

-

2,733

10,009

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

Corporation tax

-

3,979

Accruals and deferred income

7,132

16,738

7,132

20,717

7.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 March 2026 and 31 March 2025:

31.3.26

31.3.25

£

E Chisholm

Balance outstanding at start of year

4,000

10,000

Amounts advanced

-

4,000

Amounts repaid

(4,000

)

(10,000

)

Amounts written off

-

Amounts waived

-

Balance outstanding at end of year

-

4,000

The loans outstanding from the sole director and the company secretary of £4,000 each were fully repaid in the year.

8.	ULTIMATE CONTROLLING PARTY

The Company is controlled by its Director and Company Secretary.