Company No:
Contents
| DIRECTOR | James Garfield Nairn |
| REGISTERED OFFICE | Unit 38b |
| North Tyne Industrial Estate Whitley Road | |
| Benton | |
| Newcastle Upon Tyne | |
| NE12 9SZ | |
| United Kingdom |
| COMPANY NUMBER | 14257231 (England and Wales) |
| ACCOUNTANT | S&W Partners Newcastle Limited |
| 17 Queens Lane | |
| Newcastle | |
| NE1 1RN |
| Note | 31.01.2026 | 31.01.2025 | ||
| £ | £ | |||
| Fixed assets | ||||
| Investments | 3 |
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| 150 | 150 | |||
| Current assets | ||||
| Debtors | 4 |
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| Cash at bank and in hand |
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| 151,834 | 77,399 | |||
| Creditors: amounts falling due within one year | 5 | (
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| Net current assets | 119 | 26 | ||
| Total assets less current liabilities | 269 | 176 | ||
| Net assets |
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| Capital and reserves | ||||
| Called-up share capital |
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| Profit and loss account |
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| Total shareholders' funds |
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Director's responsibilities:
The financial statements of Ergo Holdings Ltd (registered number:
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James Garfield Nairn
Director |
The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial period, unless otherwise stated.
Ergo Holdings Ltd (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is Unit 38b, North Tyne Industrial Estate Whitley Road, Benton, Newcastle Upon Tyne, NE12 9SZ, United Kingdom.
The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with ‘The Financial Reporting Standard applicable in the UK and the Republic of Ireland’ issued by the Financial Reporting Council, including Section 1A of Financial Reporting Standard 102 (FRS102), and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.
The functional currency of Ergo Holdings Ltd is considered to be pounds sterling because that is the currency of the primary economic environment in which the Company operates.
These financial statements are separate financial statements.
Group accounts exemption s399
The Company has taken advantage of the exemption under section 399 of the Companies Act 2006 not to prepare consolidated accounts, on the basis that the group of which this is the parent qualifies as a small group. The financial statements present information about the Company as an individual entity and not about its group.
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date.
Deferred tax
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the Company's financial statements. Deferred tax is provided in full on timing differences which result in an obligation to pay more or less tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on enacted or substantively enacted tax rates and laws. Deferred tax assets and liabilities are not discounted.
The carrying amount of deferred tax assets are reviewed at each reporting date and a valuation allowance is set up against deferred tax assets so that the net carrying amount equals the highest amount that is more likely than not to be recovered based on current or future taxable profit. Deferred tax assets are recognised only to the extent that it is probable that future taxable profit will be available against which the temporary differences can be utilised.
Assets, other than those measured at fair value, are assessed for indicators of impairment at each Balance Sheet date. If there is objective evidence of impairment, an impairment loss is recognised in the Profit and Loss Account as described below.
Investments are recognised initially at fair value which is normally the transaction price excluding transaction costs. Subsequently, they are measured at fair value through profit or loss if the shares are publicly traded or their fair value can otherwise be measured reliably. Other investments are measured at cost less impairment.
Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the instrument.
Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after deducting all of its liabilities.
Financial assets and liabilities are only offset in the Balance Sheet when, and only when there exists a legally enforceable right to set off the recognised amounts and the Company intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.
The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' not to disclose related party transactions with wholly owned subsidiaries within the group.
| Year ended 31.01.2026 |
Period from 01.08.2023 to 31.01.2025 |
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| Number | Number | ||
| Monthly average number of persons employed by the Company during the year, including the director |
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Investments in subsidiaries
| 31.01.2026 | |
| £ | |
| Cost | |
| At 01 February 2025 |
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| At 31 January 2026 |
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| Carrying value at 31 January 2026 |
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| Carrying value at 31 January 2025 |
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| 31.01.2026 | 31.01.2025 | ||
| £ | £ | ||
| Amounts owed by connected companies |
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| 31.01.2026 | 31.01.2025 | ||
| £ | £ | ||
| Amounts owed to Group undertakings |
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| Other creditors |
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