The average number of persons, including directors, employed by the company during the period was as follows:

Erles Limited is a private company limited by shares incorporated in Scotland. The registered office is 168 Bath Street, Glasgow, G2 4TP.

For the period ended 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The members have not required the company to obtain an audit of its financial statements for the period in question in accordance with section 476.

These financial statements have been prepared in accordance with the micro-entity provisions and in accordance with FRS 105 'The Financial Reporting Standard applicable to the Micro-entities Regime', and have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

These financial statements have been prepared on a basis other than the going concern basis, as the company has ceased trading during the period.

Accordingly, the accounts have been prepared on a cessation basis. Assets are stated at their estimated recoverable amounts and liabilities are stated at their expected settlement amounts. Any adjustments required to reflect the realisable values of assets and to recognise liabilities arising on cessation have been incorporated into the financial statements.

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true