E.R. Leisure Limited

	Page
Abridged Balance Sheet	1—2
Notes to the Abridged Financial Statements	3—4

Registered number: 03290357

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		1,506,746		620,105

			1,506,746		620,105
CURRENT ASSETS
Debtors		176,334		144,119
Cash at bank and in hand		5,146		4,227

		181,480		148,346
Creditors: Amounts Falling Due Within One Year		(293,528 )		(258,751 )

NET CURRENT ASSETS (LIABILITIES)			(112,048 )		(110,405 )

TOTAL ASSETS LESS CURRENT LIABILITIES			1,394,698		509,700

Creditors: Amounts Falling Due After More Than One Year			(83,277 )		(96,571 )

PROVISIONS FOR LIABILITIES
Deferred Taxation			(25,702 )		(25,702 )

NET ASSETS			1,285,719		387,427

CAPITAL AND RESERVES
Called up share capital	5		60,000		60,000
Revaluation reserve	6		929,698		-
Fair value reserve	6		156,353		156,353
Profit and Loss Account			139,668		171,074

SHAREHOLDERS' FUNDS			1,285,719		387,427

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E.R. Leisure Limited

Abridged Balance Sheet (continued)

As At 30 April 2025

For the year ending 30 April 2025 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 Profit and Loss Account.

All of the company's members have consented to the preparation of an Abridged Profit and Loss Account and an Abridged Balance Sheet for the year end 30 April 2025 in accordance with section 444(2A) of the Companies Act 2006.

On behalf of the board

E Ragonesi

Director

14/11/2025

The notes on pages 3 to 4 form part of these financial statements.

1. General Information

E.R. Leisure Limited is a private company, limited by shares, incorporated in England & Wales, registered number 03290357 . The registered office is Providence Grange Shrewsbury Road, Hadnall, Shrewsbury, Shropshire, SY4 4AN.

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. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Freehold	0% on Cost
Leasehold	7% on Straight Line
Motor Vehicles	25% on Reducing Balance
Fixtures & Fittings	10% on Reducing Balance
Computer Equipment	20% on Straight Line

2.4. Investment Properties

All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the profit and loss account.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 4 (2024: 4)

4. Tangible Assets

	Total
	£
Cost or Valuation
As at 1 May 2024	1,757,399
Additions	175
Revaluation	929,698

As at 30 April 2025	2,687,272

...CONTINUED

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E.R. Leisure Limited

Notes to the Abridged Financial Statements (continued)

For The Year Ended 30 April 2025

Depreciation
As at 1 May 2024	1,137,294
Provided during the period	43,232

As at 30 April 2025	1,180,526

Net Book Value
As at 30 April 2025	1,506,746

As at 1 May 2024	620,105

5. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	60,000	60,000

6. Reserves

	Revaluation Reserve	Fair Value Reserve
	£	£
As at 1 May 2024	-	156,353
Net investment property revaluation reserve	929,698	-

As at 30 April 2025	929,698	156,353

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