E.R.K Systems Limited - Filleted accounts

Registered number

13157335

E.R.K Systems Limited

Filleted Accounts

31 January 2026

E.R.K Systems Limited
Registered number:		13157335
Balance Sheet
as at 31 January 2026

Notes			2026			2025
£				£
Fixed assets
Tangible assets	3		1,010			1,677

Current assets
Debtors	4	11,016			24,075
Cash at bank and in hand		18,032			16,631
		29,048			40,706

Creditors: amounts falling due within one year	5	(22,912)			(30,254)

Net current assets			6,136			10,452

Total assets less current liabilities			7,146			12,129


Provisions for liabilities			(253)			-


Net assets			6,893			12,129

Capital and reserves
Called up share capital			100			100
Profit and loss account			6,793			12,029

Shareholder's funds			6,893			12,129

The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




Mr S Eadala
Director
Approved by the board on 16 March 2026

E.R.K Systems Limited
Notes to the Accounts
for the year ended 31 January 2026


1	Accounting policies

	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 sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Computer equipment	25% Straight line method

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Provisions
	Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.


2	Employees		2026		2025
Number				Number

	Average number of persons employed by the company		2		2


3	Tangible fixed assets
					Plant and machinery
£
	Cost
	At 1 February 2025				4,076
	At 31 January 2026				4,076

	Depreciation
	At 1 February 2025				2,399
	Charge for the year				667
	At 31 January 2026				3,066

	Net book value
	At 31 January 2026				1,010
	At 31 January 2025				1,677


4	Debtors		2026		2025
£				£

	Trade debtors		11,016		-
	Other debtors		-		24,075
			11,016		24,075


5	Creditors: amounts falling due within one year		2026		2025
£				£

	Accrued expenses		170		150
	Taxation and social security costs		22,742		30,104
			22,912		30,254


6	Related party transactions

	The director, Mr Sumanth Eadala has taken a loan of £9,000 on 30th January 2025 which is repaid on 31 July 2025. Mrs Srivalli Kakara (Director's wife) has taken a loan of £9,000 on 30th January 2025 which is repaid on 31 July 2025.


7	Controlling party

	The director, Mr S Eadala and his wife Mrs S Kakara, hold a 100% beneficial interest in the share capital of the company.


7	Other information

	E.R.K Systems Limited is a private company limited by shares and incorporated in England. Its registered office is:
	7 Barbastelle Crescent
	Hethersett
	Norwich
	England
	NR9 3FR