ERG Industrial Ltd

	Page
Statement of Financial Position	1
Notes to the Financial Statements	2—3

Registered number: 16202975

		28 February 2026
	Notes	£	£
CURRENT ASSETS
Stocks	4	19,951
Debtors	5	6,503
Cash at bank and in hand		2,744

		29,198
Creditors: Amounts Falling Due Within One Year	6	(32,691 )

NET CURRENT ASSETS (LIABILITIES)			(3,493 )

TOTAL ASSETS LESS CURRENT LIABILITIES			(3,493 )

NET LIABILITIES			(3,493 )

CAPITAL AND RESERVES
Called up share capital	7		100
Income Statement			(3,593 )

SHAREHOLDERS' FUNDS			(3,493)

For the period ending 28 February 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges his 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.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Income Statement.

On behalf of the board

Mr Eugene Preis

Director

21/10/2026

The notes on pages 2 to 3 form part of these financial statements.

1. General Information

ERG Industrial Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 16202975 . The registered office is 2 Castle Gardens, Hutton Conyers, Ripon, HG4 5EB.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

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

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

2.4. Foreign Currencies

Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the statement of financial position date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.

2.5. Debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

2.6. Creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

3. Average Number of Employees

Average number of employees, including directors, during the period was: 1

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ERG Industrial Ltd

Notes to the Financial Statements (continued)

For the Period 23 January 2025 to 28 February 2026

4. Stocks

	28 February 2026
	£
Stock	19,951

5. Debtors

	28 February 2026
	£
Due within one year
Trade debtors	6,310
Other debtors	193

	6,503

Other debtors above relatest to VAT recoverable £193.

6. Creditors: Amounts Falling Due Within One Year

	28 February 2026
	£
Trade creditors	16,168
Amounts owed to group undertakings	16,211
Other creditors	312

	32,691

Other creditors above relates to amounts owed to the director for unpaid expenses £312.

Amounts owed to group undertakings are detailed in note 8 below.

7. Share Capital

	28 February 2026
	£
Allotted, Called up and fully paid	100

8. Related Party Transactions

Balances owed to the group undertakings are set out in note 6 above and amount to £16,211. The balances are owed to:

ERG industrial Ireland - £14,542, a company established within the Republic of Ireland.
ERG Industrial (Pty) Ltd - £1,669, a company established within South Africa.

Movements in the amounts owed to and by the Company during the current financial year relate to financial support provided for operational activities of the Company.

Amounts owed to the group undertakings are unsecured, interest-free and carry no fixed terms of repayment.

9. Ultimate Controlling Party

The company's ultimate controlling party is ERG Industrial Holdings Limited by virtue of its ownership of 100% of the issued share capital in the company.

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