REGISTERED NUMBER: 15359872 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

FOR

ELR & JKG HOLDINGS LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

J K Gaman

E L Richards

REGISTERED OFFICE:

Unit 6

Avon Gorge Industrial Estate

Portview Road

Bristol

Avon

BS11 9LQ

REGISTERED NUMBER:

15359872 (England and Wales)

ACCOUNTANTS:

Lewis Brownlee (Chichester) Limited

Chartered Accountants

Appledram Barns

Birdham Road

Chichester

West Sussex

PO20 7EQ

FIXED ASSETS

Investments

4

2,771,790

2,758,000

CURRENT ASSETS

Debtors

5

10,000

-

Cash at bank

435,020

100

445,020

100

CREDITORS

Amounts falling due within one year (including convertible debt)

6

878,689

1,000,000

NET CURRENT LIABILITIES

(433,669

)

(999,900

)

TOTAL ASSETS LESS CURRENT LIABILITIES

2,338,121

1,758,100

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

2,338,021

1,758,000

2,338,121

1,758,100

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 22 September 2026 and were signed on its behalf by:

E L Richards - Director

1.	STATUTORY INFORMATION

Elr & Jkg Holdings Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Preparation of consolidated financial statements

The financial statements contain information about Elr & Jkg Holdings Ltd as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements.

Investments in subsidiaries

Investments in subsidiary undertakings are initially measured at cost. Cost includes the purchase price and any directly attributable transaction costs. After initial recognition, investments are carried at cost less any accumulated impairment losses

At each reporting date, the company assesses whether there is any indication of impairment. If such indication exists, the asset's recoverable amount is estimated. An impairment loss is recognised immediately in the profit and loss account if the carrying amount exceeds the recoverable amount.

Dividend income from subsidiaries is recognised in the profit and loss account when the company's right to receive payment is established.

Financial instruments

Financial instruments are classified by the director as basic or advanced following the conditions in FRS102 Section 11. Basic financial instruments are recognised at amortised cost using the effective interest method unless the effect of discounting would be immaterial, in which case they are stated at cost. The company has no advanced financial instruments

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

4.	FIXED ASSET INVESTMENTS

Shares in

group

undertakin

£

COST

At 1 January 2025

2,758,000

Additions

13,790

At 31 December 2025

2,771,790

NET BOOK VALUE

At 31 December 2025

2,771,790

At 31 December 2024

2,758,000

The company's investments at the Balance Sheet date in the share capital of companies include the following:

Smoke Control Dampers Ltd

Registered office: 6 Avon Gorge Industrial Estate, Portview Road, Avonmouth, Bristol, United Kingdom, BS11 9LQ

Nature of business: Cooling and ventilation equipment

%

Class of shares:

holding

Ordinary

100.00

31/3/26

31/3/25

£

£

Aggregate capital and reserves

784,529

913,152

Profit for the year

1,036,478

1,098,904

Fire Safe Products Limited

Registered office: Unit 6 Avon Gorge Industrial Estate, Portview Road, Avonmouth, Bristol, England, BS11 9LQ

Nature of business: Sale of fire safety products

%

Class of shares:

holding

Ordinary

100.00

31/5/25

£

Aggregate capital and reserves

17,356

Aumuller UK Ltd

Registered office: Unit 6 Avon Gorge Industrial Estate, Portview Road, Avonmouth, Bristol, England, BS11 9LQ

Nature of business: Sale of fire safety products

%

Class of shares:

holding

31/12/25

31/12/24

£

£

Aggregate capital and reserves

338,719

276,540

Profit for the year

261,639

141,401

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Amounts owed by group undertakings

10,000

-

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

1

-

Amounts owed to group undertakings

8,790

-

Taxation and social security

11,814

-

Other creditors

858,084

1,000,000

878,689

1,000,000

As a result of a management buyout, loan notes totalling £1,000,000 were taken out by the company on the 28 March 2024. These are repayable over 6 years and interest is charged at 2%.

7.	OTHER FINANCIAL COMMITMENTS

The company granted a fixed and floating charge on all estates or interests in any freehold, leasehold or common hold property owned at present or in the future to Colin Raymond and Susan Carole White on the 28 March 2024 which remains outstanding.

8.	RELATED PARTY DISCLOSURES