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# ERYA CIC

## Company limited by guarantee

## Company Registration Number:
09868069 (England and Wales)

## Unaudited statutory accounts for the year ended 30 November 2025

## Period of accounts

## Start date: 1 December 2024

## End date: 30 November 2025

# ERYA CIC

## Contents of the Financial Statements

for the Period Ended 30 November 2025

Directors report |
Profit and loss |
Balance sheet |
Additional notes |
Balance sheet notes |
Community Interest Report |

# ERYA CIC

Directors' report period ended 30 November 2025

The directors present their report with the financial statements of the company for the period ended 30 November 2025

Directors

The directors shown below have held office during the whole of the period from
1 December 2024 to 30 November 2025

Mrs S Barnett
Ms D Thomas

The director shown below has held office during the period of
1 December 2024 to 30 September 2025

Mr S Gillham

The above report has been prepared in accordance with the special provisions in part 15 of the Companies Act 2006

This report was approved by the board of directors on
18 August 2026

And signed on behalf of the board by:
Name: Mrs S Barnett
Status: Director

# ERYA CIC

## Profit And Loss Account

for the Period Ended 30 November 2025

| 2025 | 2024
--- | --- | ---
| £ | £
Turnover: | 85,797 | 94,636
Cost of sales: | ( 10,109 ) | ( 18,992 )
Gross profit(or loss): | 75,688 | 75,644
Administrative expenses: | ( 83,926 ) | ( 77,389 )
Operating profit(or loss): | (8,238) | (1,745)
Interest receivable and similar income: |  | 55
Interest payable and similar charges: | ( 127 ) | ( 34 )
Profit(or loss) before tax: | (8,365) | (1,724)
Tax: |  | 687
Profit(or loss) for the financial year: | (8,365) | (1,037)

# ERYA CIC

## Balance sheet

As at 30 November 2025

| Notes | 2025 | 2024
--- | --- | --- | ---
|  | £ | £
Fixed assets
Tangible assets: | 3 | 3,093 | 4,124
Total fixed assets: |  | 3,093 | 4,124
Current assets
Debtors: | 4 | 400 | 1,312
Cash at bank and in hand: |  | 7,502 | 16,378
Total current assets: |  | 7,902 | 17,690
Creditors: amounts falling due within one year: | 5 | ( 25,329 ) | ( 24,622 )
Net current assets (liabilities): |  | (17,427) | (6,932)
Total assets less current liabilities: |  | (14,334) | ( 2,808)
Creditors: amounts falling due after more than one year: | 6 |  | ( 3,161 )
Total net assets (liabilities): |  | (14,334) | (5,969)
Members' funds
Profit and loss account: |  | (14,334) | ( 5,969)
Total members' funds: |  | ( 14,334) | (5,969)

The notes form part of these financial statements

# ERYA CIC

## Balance sheet statements

For the year ending 30 November 2025 the company was entitled to exemption 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.

This report was approved by the board of directors on 18 August 2026
and signed on behalf of the board by:

Name: Mrs S Barnett
Status: Director

The notes form part of these financial statements

# ERYA CIC

## Notes to the Financial Statements

for the Period Ended 30 November 2025

- ## 1. Accounting policies

  Basis of measurement and preparation

  These financial statements have been prepared in accordance with the provisions of Section 1A (Small Entities) of Financial Reporting Standard 102

  Turnover policy

  Turnover is measured at the fair value of the consideration received or receivable for goods supplied, net of discounts and Value Added Tax. Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer, usually on despatch of the goods; the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.

  Tangible fixed assets depreciation policy

  Tangible assets are initially measured at cost, and are subsequently measured at cost less any accumulated depreciation and accumulated impairment losses or at a revalued amount. Any tangible assets carried at a revalued amount are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation is recognised in other comprehensive income and accumulated in capital and reserves. However, the increase is recognised in surplus or deficit to the extent that it reverses a revaluation decrease of the same asset previously recognised in surplus or deficit. A decrease in the carrying amount of an asset as a result of revaluation is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in capital and reserves. If a revaluation decrease exceeds the accumulated revaluation gains accumulated in capital and reserves in respect of that asset, the excess is recognised in surplus or deficit.

  Other accounting policies

  IMPAIRMENT A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. FINANCIAL INSTRUMENTS A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the transaction price and are subsequently measured as follows: Debt instruments are subsequently measured at amortised cost and commitments to receive a loan and to make a loan to another entity are subsequently measured at amortised cost. Where investments in non-convertible preference shares and non-puttable ordinary shares or preference shares are publicly traded or their fair value can otherwise be measured reliably, the investment is subsequently measured at fair value with changes in fair value recognised in surplus or deficit. All other such investments are subsequently measured at cost less impairment. All other financial instruments, including derivatives, are initially recognised at fair value, which is normally the transaction price and are subsequently measured at fair value, with any changes recognised in surplus or deficit. Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised in surplus or deficit immediately. All equity instruments regardless of significance, and other financial assets that are individually significant, are assessed individually for impairment. Other financial assets or either assessed individually or grouped on the basis of similar credit risk characteristics. Any reversals of impairment are recognised in surplus or deficit immediately, to the extent that the reversal does not result in a carrying amount of the financial asset that exceeds what the carrying amount would have been had the impairment not previously been recognised. DEFINED CONTRIBUTION PENSION PLAN Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund.

# ERYA CIC

## Notes to the Financial Statements

for the Period Ended 30 November 2025

- ## 2. Employees

  | 2025 | 2024
  --- | --- | ---
  Average number of employees during the period | 3 | 3

# ERYA CIC

## Notes to the Financial Statements

for the Period Ended 30 November 2025

## 3. Tangible assets

| Land & buildings | Plant & machinery | Fixtures & fittings | Office equipment | Motor vehicles | Total
--- | --- | --- | --- | --- | --- | ---
Cost | £ | £ | £ | £ | £ | £
At 1 December 2024 |  | 16,965 |  |  |  | 16,965
Additions |  |  |  |  |  |
Disposals |  |  |  |  |  |
Revaluations |  |  |  |  |  |
Transfers |  |  |  |  |  |
At 30 November 2025 |  | 16,965 |  |  |  | 16,965
Depreciation |  |  |  |  |  |
At 1 December 2024 |  | 12,841 |  |  |  | 12,841
Charge for year |  | 1,031 |  |  |  | 1,031
On disposals |  |  |  |  |  |
Other adjustments |  |  |  |  |  |
At 30 November 2025 |  | 13,872 |  |  |  | 13,872
Net book value |  |  |  |  |  |
At 30 November 2025 |  | 3,093 |  |  |  | 3,093
At 30 November 2024 |  | 4,124 |  |  |  | 4,124

# ERYA CIC

## Notes to the Financial Statements

for the Period Ended 30 November 2025

## 4. Debtors

| 2025 | 2024
--- | --- | ---
| £ | £
Trade debtors | 400 | 1,312
Total | 400 | 1,312

# ERYA CIC

## Notes to the Financial Statements

for the Period Ended 30 November 2025

## 5. Creditors: amounts falling due within one year note

| 2025 | 2024
--- | --- | ---
| £ | £
Taxation and social security |  | 717
Other creditors | 25,329 | 23,905
Total | 25,329 | 24,622

# ERYA CIC

## Notes to the Financial Statements

for the Period Ended 30 November 2025

## 6. Creditors: amounts falling due after more than one year note

|  | 2024
--- | --- | ---
|  | £
Bank loans and overdrafts |  | 3,161
Total |  | 3,161

# ERYA CIC

## Notes to the Financial Statements

for the Period Ended 30 November 2025

## 7. Financial Commitments

The company also paid £Nil (2024: £Nil) to Mrs S J Barnett and £Nil (2024: £Nil) to Ms D C Thomas, both directors, in respect of company expenses.

# COMMUNITY INTEREST ANNUAL REPORT

### ERYA CIC

### Company Number: 09868069 (England and Wales)

### Year Ending: 30 November 2025

Company activities and impact

During the financial year, Erya delivered a range of services, including advocacy, learning, training and development. Advocacy remained the principal focus of our work. Any surplus funds have been set aside to support events for people with a learning disability and to provide free advocacy services, including assistance with discussions about Court of Protection, LPOA, Deputyships etc. Our work continues to benefit people with learning disabilities by supporting the principles of the Care Act: clearer and fairer care and support; the promotion of wellbeing; the prevention or delay of the need for additional support; and greater choice and control over individual support arrangements. Delivering this work has remained challenging because of the current economic climate and the limited resources available. Consequently, advocacy has continued to be our main activity, helping to ensure that people’s voices are heard. We have a service level agreement with The Advocacy People, which is commissioned by Cornwall Council. We also provide pro bono support to individuals who contact us directly, and local authorities are increasingly commissioning our services. We have also engaged with Rule 1.2 work with the Integrated Care Board Cornwall and the Isles of Scilly.

Consultation with stakeholders

Erya has a steering group that meets every six months. Its members include people with learning disabilities, physical disabilities and adults who may be considered vulnerable. Feedback from the steering group, together with evidence gathered through our practice, helps to inform strategy and local policy. This year, we have focused particularly on supporting people with questions or concerns regarding their Care and Support. We also engage with health and social care professionals and meet with organisations that share our values. These discussions continue to provide valuable insight into the sector’s learning and development needs and the support people need at a time when services are being cut.

Directors' remuneration

The total amount paid or receivable by directors in respect of qualifying services was £55,154 (2024: £53,922). There were no other transactions or arrangements in connection with the remuneration of directors, or compensation for director’s loss of office, which require to be disclosed.

Transfer of assets

No transfer of assets other than for full consideration

This report was approved by the board of directors on
18 August 2026

And signed on behalf of the board by:
Name: Samantha Barnett
Status: Director