Company Registration No. 13753952 (England and Wales)
E.r.n.2 Ltd
Unaudited accounts
for the year ended 30 November 2025
E.r.n.2 Ltd
Unaudited accounts
Contents
E.r.n.2 Ltd
Statement of financial position
as at 30 November 2025
Tangible assets
2,333,883
2,301,621
Cash at bank and in hand
395,863
28,568
Creditors: amounts falling due within one year
(724,673)
(732,333)
Net current liabilities
(316,915)
(691,266)
Total assets less current liabilities
2,016,968
1,610,355
Creditors: amounts falling due after more than one year
(378,525)
-
Net assets
1,638,443
1,610,355
Called up share capital
98
98
Share premium
1,503,555
1,503,555
Profit and loss account
134,790
106,702
Shareholders' funds
1,638,443
1,610,355
For the year ending 30 November 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 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 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 of Directors and authorised for issue on 30 August 2026 and were signed on its behalf by
Francis Anthony O'Connor
Director
Company Registration No. 13753952
E.r.n.2 Ltd
Notes to the Accounts
for the year ended 30 November 2025
E.r.n.2 Ltd is a private company, limited by shares, registered in England and Wales, registration number 13753952. The registered office is 87 Stanford Avenue, Brighton, BN1 6FA, England.
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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.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Income is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Income from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Income 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 and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Land & buildings
Land & building is not depreciated
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Tangible fixed assets
Land & buildings
At 1 December 2024
2,301,621
At 30 November 2025
2,333,883
At 30 November 2025
2,333,883
At 30 November 2024
2,301,621
E.r.n.2 Ltd
Notes to the Accounts
for the year ended 30 November 2025
Amounts falling due within one year
Accrued income and prepayments
895
1,499
Other debtors
11,000
11,000
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Creditors: amounts falling due within one year
2025
2024
Taxes and social security
4,314
3,849
Other creditors
54,180
169,705
Loans from directors
659,579
553,750
Deferred income
3,463
3,529
7
Creditors: amounts falling due after more than one year
2025
2024
8
Transactions with related parties
During the year, the director and shareholders paid for expenses on behalf of the Company totalling £68,831. This is treated as a loan from the directors and shareholders, which is interest free and repayable on demand. At the balance sheet date, the Company owed the director £622,579 (2024: £553,747).
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Average number of employees
During the year the average number of employees was 3 (2024: 3).