Caseware UK (AP4) 2022.0.179 2022.0.179 2023-03-312023-03-3192022-04-01falseNo description of principal activity10truetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 05950735 2022-04-01 2023-03-31 05950735 2021-04-01 2022-03-31 05950735 2023-03-31 05950735 2022-03-31 05950735 c:CompanySecretary1 2022-04-01 2023-03-31 05950735 c:Director1 2022-04-01 2023-03-31 05950735 c:RegisteredOffice 2022-04-01 2023-03-31 05950735 d:MotorVehicles 2022-04-01 2023-03-31 05950735 d:MotorVehicles 2023-03-31 05950735 d:MotorVehicles 2022-03-31 05950735 d:MotorVehicles d:OwnedOrFreeholdAssets 2022-04-01 2023-03-31 05950735 d:FurnitureFittings 2022-04-01 2023-03-31 05950735 d:FurnitureFittings 2023-03-31 05950735 d:FurnitureFittings 2022-03-31 05950735 d:FurnitureFittings d:OwnedOrFreeholdAssets 2022-04-01 2023-03-31 05950735 d:OwnedOrFreeholdAssets 2022-04-01 2023-03-31 05950735 d:CurrentFinancialInstruments 2023-03-31 05950735 d:CurrentFinancialInstruments 2022-03-31 05950735 d:Non-currentFinancialInstruments 2023-03-31 05950735 d:Non-currentFinancialInstruments 2022-03-31 05950735 d:CurrentFinancialInstruments d:WithinOneYear 2023-03-31 05950735 d:CurrentFinancialInstruments d:WithinOneYear 2022-03-31 05950735 d:Non-currentFinancialInstruments d:AfterOneYear 2023-03-31 05950735 d:Non-currentFinancialInstruments d:AfterOneYear 2022-03-31 05950735 d:Non-currentFinancialInstruments d:BetweenTwoFiveYears 2023-03-31 05950735 d:Non-currentFinancialInstruments d:BetweenTwoFiveYears 2022-03-31 05950735 d:ShareCapital 2023-03-31 05950735 d:ShareCapital 2022-03-31 05950735 d:CapitalRedemptionReserve 2023-03-31 05950735 d:CapitalRedemptionReserve 2022-03-31 05950735 d:RetainedEarningsAccumulatedLosses 2023-03-31 05950735 d:RetainedEarningsAccumulatedLosses 2022-03-31 05950735 c:FRS102 2022-04-01 2023-03-31 05950735 c:AuditExempt-NoAccountantsReport 2022-04-01 2023-03-31 05950735 c:FullAccounts 2022-04-01 2023-03-31 05950735 c:PrivateLimitedCompanyLtd 2022-04-01 2023-03-31 iso4217:GBP xbrli:pure
Company registration number: 05950735







UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED
31 MARCH 2023


E.N.I.M.S. LIMITED






































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E.N.I.M.S. LIMITED
 


 
COMPANY INFORMATION


Director
Mr P Satchell 




Company secretary
Ms A J Satchell



Registered number
05950735



Registered office
3000a Parkway

Whiteley

Hampshire

PO15 7FX




Trading Address
Unit 28
2 Venture Road

Southampton Science Park

Chilworth

Hampshire

SO16 7NP






Accountants
Menzies LLP
Chartered Accountants

3000a Parkway

Whiteley

Hampshire

PO15 7FX





 


E.N.I.M.S. LIMITED
 



CONTENTS



Page
Statement of financial position
1 - 2
Notes to the financial statements
3 - 6


 


E.N.I.M.S. LIMITED
REGISTERED NUMBER:05950735



STATEMENT OF FINANCIAL POSITION
AS AT 31 MARCH 2023

2023
2022
Note
£
£

Fixed assets
  

Tangible assets
 4 
17,657
16,518

  
17,657
16,518

Current assets
  

Stocks
  
10,869
11,776

Debtors: amounts falling due within one year
 5 
32,892
41,348

Cash at bank and in hand
  
181,319
212,251

  
225,080
265,375

Creditors: amounts falling due within one year
 6 
(86,616)
(66,244)

Net current assets
  
 
 
138,464
 
 
199,131

Total assets less current liabilities
  
156,121
215,649

Creditors: amounts falling due after more than one year
 7 
(25,840)
(35,840)

  

Net assets
  
130,281
179,809

Page 1

 


E.N.I.M.S. LIMITED
REGISTERED NUMBER:05950735


    
STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 31 MARCH 2023

2023
2022
Note
£
£

Capital and reserves
  

Called up share capital 
  
1,000
1,000

Capital redemption reserve
  
110
110

Profit and loss account
  
129,171
178,699

  
130,281
179,809


The director considers that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared 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 financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf by: 



................................................
Mr P Satchell
Director

Date: 9 November 2023

The notes on pages 3 to 6 form part of these financial statements.

Page 2

 


E.N.I.M.S. LIMITED
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2023

1.


General information

E.N.I.M.S. Limited is a private company, limited by shares, incorporated in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
The presentation currency is GBP rounded to the nearest £1.

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

The following principal accounting policies have been applied:

 
2.2

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Rendering of services

Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:
the amount of revenue can be measured reliably;
it is probable that the Company will receive the consideration due under the contract;
the stage of completion of the contract at the end of the reporting period can be measured reliably; and
the costs incurred and the costs to complete the contract can be measured reliably.

 
2.3

Operating leases: the Company as lessee

Rentals paid under operating leases are charged to profit or loss on a straight-line basis over the lease term.

 
2.4

Government grants

Grants are accounted under the accruals model as permitted by FRS 102. Grants relating to expenditure on tangible fixed assets are credited to profit or loss at the same rate as the depreciation on the assets to which the grant relates. The deferred element of grants is included in creditors as deferred income.
Grants of a revenue nature are recognised in the Statement of income and retained earnings in the same period as the related expenditure.

Page 3

 


E.N.I.M.S. LIMITED
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2023

2.Accounting policies (continued)

 
2.5

Pensions

Defined contribution pension plan

The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations.

The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Statement of financial position. The assets of the plan are held separately from the Company in independently administered funds.

 
2.6

Taxation

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the Company operates and generates income.

 
2.7

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, on a reducing balance basis.

Depreciation is provided on the following basis:

Motor vehicles
-
25%
reducing balance
Fixtures and fittings
-
25%
reducing balance

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

 
2.8

Stocks

Stocks are stated at the lower of cost and net realisable value, being the estimated selling price less costs to complete and sell. Cost is based on the cost of purchase on a first in, first out basis. Work in progress and finished goods include labour and attributable overheads.

At each reporting date, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete and sell. The impairment loss is recognised immediately in profit or loss.

Page 4

 


E.N.I.M.S. LIMITED
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2023

2.Accounting policies (continued)

 
2.9

Financial instruments

The Company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in ordinary shares.


3.


Employees

The average monthly number of employees, including directors, during the year was 10 (2022 - 9).


4.


Tangible fixed assets





Motor vehicles
Fixtures and fittings
Total

£
£
£



Cost or valuation


At 1 April 2022
22,500
33,723
56,223


Additions
-
7,032
7,032



At 31 March 2023

22,500
40,755
63,255



Depreciation


At 1 April 2022
11,954
27,751
39,705


Charge for the year on owned assets
2,637
3,256
5,893



At 31 March 2023

14,591
31,007
45,598



Net book value



At 31 March 2023
7,909
9,748
17,657



At 31 March 2022
10,546
5,972
16,518


5.


Debtors

2023
2022
£
£


Trade debtors
16,998
30,097

Other debtors
8,720
4,128

Prepayments and accrued income
7,174
7,123

32,892
41,348


Page 5

 


E.N.I.M.S. LIMITED
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2023

6.


Creditors: Amounts falling due within one year

2023
2022
£
£

Bank overdrafts
20,655
-

Bank loans
10,000
10,000

Trade creditors
14,510
13,347

Corporation tax
-
4,619

Other taxation and social security
5,530
7,336

Other creditors
13,295
8,315

Accruals and deferred income
22,626
22,627

86,616
66,244



7.


Creditors: Amounts falling due after more than one year

2023
2022
£
£

Bank loans
25,840
35,840

25,840
35,840



8.


Loans


Analysis of the maturity of loans is given below:


2023
2022
£
£

Amounts falling due within one year

Bank loans
10,000
10,000


10,000
10,000


Amounts falling due 2-5 years

Bank loans
25,840
35,840


25,840
35,840


35,840
45,840



9.


Related party transactions

At the year end included within other creditors was an amount of £12,481 (2022 - £7,521) owed to a director. This amount is unsecured, undated and interest free.

Page 6