1 August 2024 false No description of principal activity Taxfiler 2024.6 13491751business:PrivateLimitedCompanyLtd2024-08-012025-10-31 134917512024-07-31 134917512024-08-012025-10-31 13491751business:AuditExempt-NoAccountantsReport2024-08-012025-10-31 13491751business:FilletedAccounts2024-08-012025-10-31 134917512025-10-31 13491751business:Director12024-08-012025-10-31 13491751business:RegisteredOffice2024-08-012025-10-31 134917512024-07-31 13491751core:WithinOneYear2025-10-31 13491751core:WithinOneYear2024-07-31 13491751core:ShareCapitalcore:PreviouslyStatedAmount2025-10-31 13491751core:ShareCapitalcore:PreviouslyStatedAmount2024-07-31 13491751core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2025-10-31 13491751core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2024-07-31 13491751core:PreviouslyStatedAmount2025-10-31 13491751core:PreviouslyStatedAmount2024-07-31 13491751business:SmallEntities2024-08-012025-10-31 13491751countries:EnglandWales2024-08-012025-10-31 13491751core:ComputerEquipment2024-07-31 13491751core:ComputerEquipment2024-08-012025-10-31 13491751core:ComputerEquipment2025-10-31 134917512023-08-012024-07-31 iso4217:GBP xbrli:pure
Company Registration No. 13491751 (England and Wales)
ERS SERVICES 89 LIMITED Unaudited accounts for the period from 1 August 2024 to 31 October 2025
ERS SERVICES 89 LIMITED Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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ERS SERVICES 89 LIMITED Company Information for the period from 1 August 2024 to 31 October 2025
Director
Emma Rebecca Swerner
Company Number
13491751 (England and Wales)
Registered Office
3 Fitzhardinge Street London W1H 6EF England
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ERS SERVICES 89 LIMITED Statement of financial position as at 31 October 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Tangible assets
4
642 
476 
Current assets
Debtors
5
10,515 
3,222 
Cash at bank and in hand
9,722 
38,931 
20,237 
42,153 
Creditors: amounts falling due within one year
6
(1,453)
(5,530)
Net current assets
18,784 
36,623 
Net assets
19,426 
37,099 
Capital and reserves
Called up share capital
1 
1 
Profit and loss account
19,425 
37,098 
Shareholders' funds
19,426 
37,099 
For the period ending 31 October 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 director acknowledges her 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 30 July 2026 and were signed on its behalf by
Emma Rebecca Swerner Director Company Registration No. 13491751
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ERS SERVICES 89 LIMITED Notes to the Accounts for the period from 1 August 2024 to 31 October 2025
1
Statutory information
ERS SERVICES 89 LIMITED is a private company, limited by shares, registered in England and Wales, registration number 13491751. The registered office is 3 Fitzhardinge Street, London, W1H 6EF, England.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous period, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation is provided on the reducing balance method at a rate of 25% per annum, with a pro-rata charge calculated on an actual days basis in the year of acquisition, so as to write down the carrying value of the assets to their estimated residual value.
4
Tangible fixed assets
Computer equipment 
£ 
Cost or valuation
At cost 
At 1 August 2024
846 
Additions
404 
At 31 October 2025
1,250 
Depreciation
At 1 August 2024
370 
Charge for the period
238 
At 31 October 2025
608 
Net book value
At 31 October 2025
642 
At 31 July 2024
476 
5
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
Trade debtors
- 
3,222 
Other debtors
10,515 
- 
10,515 
3,222 
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ERS SERVICES 89 LIMITED Notes to the Accounts for the period from 1 August 2024 to 31 October 2025
6
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
Bank loans and overdrafts
631 
- 
Trade creditors
432 
1,165 
Taxes and social security
511 
4,365 
Loans from directors
(127)
- 
Accruals
6 
- 
1,453 
5,530 
7
Average number of employees
During the period the average number of employees was 1 (2024: 1).
8
Reconciliations on adoption of FRS 102
These financial statements for the year ended 31 October 2025 are the first financial statements that comply with FRS 102 Section 1A Small Entities. The date of transition is 1 August 2023. The company previously prepared its financial statements in accordance with FRS 105 The Financial Reporting Standard applicable to the Micro-entities Regime. The transition to FRS 102 Section 1A has not resulted in any changes to previously reported equity at 1 August 2023 or at 31 July 2024, or to the previously reported loss for the year ended 31 July 2024. The principal differences arising from the transition are presentational, including the additional disclosures required by FRS 102 Section 1A.
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