REGISTERED NUMBER: 10514492 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE PERIOD

7 DECEMBER 2016 TO 31 DECEMBER 2017

FOR

ERAP (CONSULTANT ECOLOGISTS) LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

Report of the Accountants

7

DIRECTOR:

Mrs V M Burrows

REGISTERED OFFICE:

49a Manor Lane

Penwortham

Preston

Lancashire

PR1 0TA

REGISTERED NUMBER:

10514492 (England and Wales)

ACCOUNTANTS:

A Dickinson & Co

Chartered Cert. Accountants

15 Market Street

Standish

Wigan

Lancashire

WN6 0HW

FIXED ASSETS

Intangible assets

4

140,000

Tangible assets

5

412

140,412

CURRENT ASSETS

Debtors

6

97,408

Cash at bank and in hand

129,399

226,807

CREDITORS

Amounts falling due within one year

7

212,991

NET CURRENT ASSETS

13,816

TOTAL ASSETS LESS CURRENT LIABILITIES

154,228

CREDITORS

Amounts falling due after more than one year

8

122,469

NET ASSETS

31,759

CAPITAL AND RESERVES

Called up share capital

9

200

Retained earnings

31,559

SHAREHOLDERS' FUNDS

31,759

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 31 December 2017.

The members have not required the company to obtain an audit of its financial statements for the period ended 31 December 2017 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions of Part 15 of the Companies Act 2006 relating to small companies.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director on 16 April 2018 and were signed by:

Mrs V M Burrows - Director

1.	STATUTORY INFORMATION

ERAP (Consultant Ecologists) Ltd is a private company, limited by shares , registered in

England and Wales. The company's registered number and registered office address can be

found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

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

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding

discounts, rebates, value added tax and other sales taxes.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2017, is being amortised evenly over its estimated useful life of five years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are

measured at cost less any accumulated amortisation and any accumulated impairment

losses.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery etc

-

25% on reducing balance

Taxation

Taxation for the period comprises current and deferred tax. Tax is recognised in the Income

Statement, except to the extent that it relates to items recognised in other comprehensive

income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that

have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not

reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in

periods different from those in which they are recognised in financial statements. Deferred

tax is measured using tax rates and laws that have been enacted or substantively enacted

by the period end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is

probable that they will be recovered against the reversal of deferred tax liabilities or other

future taxable profits.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over

the period of the lease.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the period was 5 .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

Additions

175,000

At 31 December 2017

175,000

AMORTISATION

Charge for period

35,000

At 31 December 2017

35,000

NET BOOK VALUE

At 31 December 2017

140,000

5.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

Additions

550

At 31 December 2017

550

DEPRECIATION

Charge for period

138

At 31 December 2017

138

NET BOOK VALUE

At 31 December 2017

412

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

£

Trade debtors

97,208

Other debtors

200

97,408

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

£

Trade creditors

11,295

Taxation and social security

72,377

Other creditors

129,319

212,991

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

£

Other creditors

122,469

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

value:

£

100

Ordinary

£1

100

100

B Class

£1

100

200

The following shares were allotted and fully paid for cash at par during the period:

100 Ordinary shares of £1 each

100 B Class shares of £1 each

The following reproduces the text of the report prepared for the director in respect of the company's

annual unaudited financial statements. In accordance with the Companies Act 2006, the company

is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and

certain other primary statements and the Report of the Director are not required to be filed with the

Registrar of Companies.

As described on the Balance Sheet you are responsible for the preparation of the financial statements for the period ended 31 December 2017 set out on pages nil to nil and you consider that the company is exempt from an audit.

In accordance with your instructions, we have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and information and explanations supplied to us.

A Dickinson & Co

Chartered Cert. Accountants

15 Market Street

Standish

Wigan

Lancashire

WN6 0HW

Date: .............................................