E&R HOLDINGS LTD

Company Registration Number:
16167243 (England and Wales)

Unaudited abridged accounts for the year ended 31 January 2026

Period of accounts

Start date: 07 January 2025

End date: 31 January 2026

E&R HOLDINGS LTD

Contents of the Financial Statements

for the Period Ended 31 January 2026

Balance sheet
Notes

E&R HOLDINGS LTD

Balance sheet

As at 31 January 2026


Notes
13 months to 31 January 2026


£
Fixed assets
Tangible assets: 3 499,823
Total fixed assets: 499,823
Current assets
Cash at bank and in hand: 2,288
Total current assets: 2,288
Net current assets (liabilities): 2,288
Total assets less current liabilities: 502,111
Creditors: amounts falling due after more than one year:   (327,413)
Total net assets (liabilities): 174,698
Capital and reserves
Called up share capital: 1
Other reserves: 184,782
Profit and loss account: (10,085)
Shareholders funds: 174,698

The notes form part of these financial statements

E&R HOLDINGS LTD

Balance sheet statements

For the year ending 31 January 2026 the company was entitled to exemption 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 directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with Section 444(2A).

These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

The directors have chosen to not file a copy of the company’s profit & loss account.

This report was approved by the board of directors on 01 October 2026
and signed on behalf of the board by:

Name: Ryan K Luke
Status: Director

The notes form part of these financial statements

E&R HOLDINGS LTD

Notes to the Financial Statements

for the Period Ended 31 January 2026

1. Accounting policies

These financial statements have been prepared in accordance with the provisions of Section 1A (Small Entities) of Financial Reporting Standard 102

Turnover policy

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates. When cash inflows are deferred and represent a financing arrangement, the fair value of the consideration is the present value of the future receipts. The difference between the fair value Of the consideration and the nominal amount received is recognised as interest income. Revenue from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have passed to the buyer (usually on dispatch of the goods). the amount of revenue can be measured reliably, it is probable that the economies benefits associated with the transaction will now to the entity and the costs incurred or to be incurred in respect of the transaction can be measured reliably

Tangible fixed assets and depreciation policy

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses. Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives

E&R HOLDINGS LTD

Notes to the Financial Statements

for the Period Ended 31 January 2026

2. Employees

13 months to 31 January 2026
Average number of employees during the period 0

E&R HOLDINGS LTD

Notes to the Financial Statements

for the Period Ended 31 January 2026

3. Tangible Assets

Total
Cost £
Additions 511,235
At 31 January 2026 511,235
Depreciation
Charge for year 11,412
At 31 January 2026 11,412
Net book value
At 31 January 2026 499,823