Ericspeanuts Ltd - Filleted accounts

Ericspeanuts Ltd
Registered number:		09407405
Statement of Financial Position
as at 31 December 2025

Notes			2025			2024
CHF				CHF
Fixed assets
Tangible assets	4		57,427			40,121

Current assets
Stocks		22,805			16,416
Debtors	5	35,175			34,941
Cash at bank and in hand		12,983			12,511
		70,963			63,868

Creditors: amounts falling due within one year	6	(79,507)			(106,386)

Net current liabilities			(8,544)			(42,518)

Net assets/(liabilities)			48,883			(2,397)

Capital and reserves
Called up share capital			55,339			2,749
Profit and loss account			(6,456)			(5,146)

Shareholders' funds			48,883			(2,397)

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 members have 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 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.




E Ware
Director
Approved by the board on 16 September 2026

Ericspeanuts Ltd
Notes to the Accounts
for the year ended 31 December 2025


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102 Section 1a small entities, the financial reporting standard applicable in the UK and the Republic of Ireland.

	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. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer.

	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:

	Plant and machinery	20% reducing balance

	Inventories
	Inventories are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.

	Debtors
	Short term debtors are measured at transaction 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. 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.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.



2	Exceptional items		2025		2024
CHF				CHF

	Extraordinary, non-recurring or prior-period income		(339)		(2,834)
	Extraordinary, non-recurring or prior-period expenses		6,820		1,346
			6,481		(1,488)


3	Employees and directors		2025		2024
Number				Number

	Average number of directors and persons employed by the company		10		10


4	Tangible fixed assets
					Plant and machinery etc
CHF
	Cost
	At 1 January 2025				48,783
	Additions				28,717
	At 31 December 2025				77,500

	Depreciation
	At 1 January 2025				8,662
	Charge for the year				11,411
	At 31 December 2025				20,073

	Net book value
	At 31 December 2025				57,427
	At 31 December 2024				40,121




5	Debtors		2025		2024
CHF				CHF

	Trade debtors		27,747		22,469
	Prepayments and accrued income		4,993		4,667
	Other debtors		2,435		7,805
			35,175		34,941


6	Creditors: amounts falling due within one year		2025		2024
CHF				CHF

	Trade creditors		20,557		13,558
	Accruals and deferred income		4,403		4,589
	Other creditors		54,547		88,239
			79,507		106,386


7	Other information

	Ericspeanuts Ltd is a private company limited by shares and incorporated in England. Its registered office is:
	71-75 Shelton Street
	London
	WC2H 9JQ