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Company Registration No. 12410214 (England and Wales)
ERL Capital Ltd Unaudited accounts for the year ended 31 January 2026
ERL Capital Ltd Unaudited accounts Contents
Page
Company information
3
Accountants' report
4
Statement of financial position
5
Notes to the accounts
6
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ERL Capital Ltd Company Information for the year ended 31 January 2026
Director
Edward Leake
Company Number
12410214 (England and Wales)
Registered Office
Kemp House 160 City Road London EC1V 2NX United Kingdom
Accountants
Lenio Accounting Limited Pera Business Park Nottingham Road Melton Mowbray Leicestershire LE13 0PB
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Chartered Certified Accountants' report to the board of directors on the preparation of the unaudited statutory accounts of ERL Capital Ltd for the year ended 31 January 2026
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of ERL Capital Ltd for the year ended 31 January 2026 as set out on pages 5 - 6 from the Company's accounting records and from information and explanations you have given us.
As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at https://www.accaglobal.com/uk/en/about-us/regulation/rulebook.html
Our work has been undertaken in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/technical-factsheet-163.pdf.
Lenio Accounting Limited Chartered Certified Accountants Pera Business Park Nottingham Road Melton Mowbray Leicestershire LE13 0PB 23 October 2026
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ERL Capital Ltd Statement of financial position as at 31 January 2026
2026 
2025 
Notes
£ 
£ 
Fixed assets
Investments
4
179,783 
114,164 
Current assets
Debtors
5
5,539 
5,439 
Cash at bank and in hand
34,328 
1,997 
39,867 
7,436 
Creditors: amounts falling due within one year
6
(86,285)
(45,580)
Net current liabilities
(46,418)
(38,144)
Total assets less current liabilities
133,365 
76,020 
Provisions for liabilities
Deferred tax
(10,036)
(6,276)
Net assets
123,329 
69,744 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
123,229 
69,644 
Shareholders' funds
123,329 
69,744 
For the year ending 31 January 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 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 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 23 October 2026 and were signed on its behalf by
Edward Leake Director Company Registration No. 12410214
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ERL Capital Ltd Notes to the Accounts for the year ended 31 January 2026
1
Statutory information
ERL Capital Ltd is a private company, limited by shares, registered in England and Wales, registration number 12410214. The registered office is Kemp House, 160 City Road, London, EC1V 2NX, United Kingdom.
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.
3
Accounting policies
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.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
4
Investments
Other investments 
£ 
Valuation at 1 February 2025
114,164 
Additions
181,030 
Fair value adjustments
(15,044)
Disposals
(100,367)
Valuation at 31 January 2026
179,783 
5
Debtors
2026 
2025 
£ 
£ 
Amounts falling due within one year
Other debtors
5,539 
5,439 
6
Creditors: amounts falling due within one year
2026 
2025 
£ 
£ 
Taxes and social security
15,251 
7,929 
Other creditors
48,089 
37,651 
Loans from directors
22,945 
- 
86,285 
45,580 
7
Average number of employees
During the year the average number of employees was 0 (2025: 0).
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