Company Registration No. 12539053 (England and Wales)
ERB FITNESS LTD
Unaudited accounts
for the year ended 31 March 2026
ERB FITNESS LTD
Unaudited accounts
Contents
ERB FITNESS LTD
Company Information
for the year ended 31 March 2026
Company Number
12539053 (England and Wales)
Registered Office
14 Hillyfields
Nursling
SOUTHAMPTON
HAMPSHIRE
SO16 0XQ
ENGLAND
Accountants
The Accounting Studio Limited
23 Downscroft Gardens
Hedge End
Southampton
Hampshire
SO30 4RR
Chartered Accountants' report to the board of directors on the preparation of the unaudited statutory accounts of ERB FITNESS LTD for the year ended 31 March 2026
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of
ERB FITNESS LTD for the year ended
31 March 2026 as set out on pages
5 -
9 from the company's accounting records and from information and explanations you have given us.
As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at icaew.com/membershandbook.
Our work has been undertaken in accordance with AAF 7/16 as detailed at icaew.com/compilation.
The Accounting Studio Limited
Chartered Accountants
23 Downscroft Gardens
Hedge End
Southampton
Hampshire
SO30 4RR
15 September 2026
ERB FITNESS LTD
Statement of financial position
as at 31 March 2026
Intangible assets
-
39,224
Investments
473,355
421,089
Cash at bank and in hand
1,652,530
1,713,343
Creditors: amounts falling due within one year
(77,929)
(209,255)
Net current assets
1,824,687
1,729,687
Total assets less current liabilities
2,298,768
2,191,241
Provisions for liabilities
Net assets
2,296,460
2,190,330
Called up share capital
1
1
Profit and loss account
2,296,459
2,190,329
Shareholders' funds
2,296,460
2,190,330
For the year ending 31 March 2026 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 director acknowledges her 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 and authorised for issue on 21 September 2026 and were signed on its behalf by
Emma Rose BURGE
Director
Company Registration No. 12539053
ERB FITNESS LTD
Notes to the Accounts
for the year ended 31 March 2026
ERB FITNESS LTD is a private company, limited by shares, registered in England and Wales, registration number 12539053. The registered office is 14 Hillyfields, Nursling, SOUTHAMPTON, HAMPSHIRE, SO16 0XQ, ENGLAND.
2
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.
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover 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. Turnover 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:
Fixtures & fittings
3 years
Computer equipment
Between 2 and 3 years
Investments in shares are included at fair value.
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rates of exchange ruling at the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
ERB FITNESS LTD
Notes to the Accounts
for the year ended 31 March 2026
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged against profit on a straight line basis over the lease term.
Assets held under finance leases and hire purchase contracts are capitalised and depreciated over their useful lives. The corresponding lease or hire purchase obligation is treated in the balance sheet as a liability. The interest element of rental obligations is charged to the profit and loss account over the period of the lease at a constant proportion of the outstanding balance of capital repayments.
Cryptocurrency assets
Cryptocurrencies are accounted for as intangible assets under Section 18 of FRS 102. They are initially recognised at cost and subsequently measured at fair value where there is an active market for the asset.
Fair value is determined by reference to quoted prices on active exchanges at the balance sheet date. Gains and losses arising from changes in fair value are recognised in profit or loss in the period in which they arise.
The company considers the cryptocurrency market to meet the criteria for an active market under FRS 102 where prices are publicly available, represent actual and regularly occurring market transactions, and there is sufficient volume and liquidity.
No amortisation is charged on cryptocurrency assets accounted for under the revaluation model. The assets are reviewed for indicators of impairment at each reporting date.
4
Intangible fixed assets
Other
Cryptocurrencies are recognised as intangible assets and measured at fair value, with changes in value recognised in profit or loss. Fair value is based on prices from active markets at the balance sheet date.
ERB FITNESS LTD
Notes to the Accounts
for the year ended 31 March 2026
5
Tangible fixed assets
Fixtures & fittings
Computer equipment
Total
Cost or valuation
At cost
At cost
At 1 April 2025
3,262
3,467
6,729
At 31 March 2026
3,539
3,841
7,380
At 1 April 2025
2,459
3,029
5,488
Charge for the year
894
538
1,432
At 31 March 2026
3,353
3,301
6,654
At 31 March 2026
186
540
726
At 31 March 2025
803
438
1,241
6
Investments
Other investments
Valuation at 1 April 2025
421,089
Fair value adjustments
52,266
Valuation at 31 March 2026
473,355
The fair value of the investments at the year end is based on the market value.
Amounts falling due within one year
Trade debtors
53,408
100,027
Other debtors
45,678
33,877
Amounts falling due after more than one year
Other debtors
151,000
91,695
8
Creditors: amounts falling due within one year
2026
2025
Taxes and social security
57,392
148,970
ERB FITNESS LTD
Notes to the Accounts
for the year ended 31 March 2026
Brought
Forward
Advance/
credit
Repaid
Carried
Forward
Directors Loan
91,695
158,266
98,962
151,000
91,695
158,266
98,962
151,000
During the year Ms E Burge, a director of the company was loaned a maximum amount of £158,615 (2025: £91,695). The balance outstanding at the year end was £151000 (2025: £91,695). Interest is charged on the loan at 3.75%. The loan is repayable on 3rd December 2031.
10
Average number of employees
During the year the average number of employees was 2 (2025: 2).