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REGISTERED NUMBER: 09395460 (England and Wales)













UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2023

FOR

ENKA ENGINEERING LIMITED

ENKA ENGINEERING LIMITED (REGISTERED NUMBER: 09395460)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


ENKA ENGINEERING LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31 MARCH 2023







DIRECTORS: Mrs M Christian-Wells
N Wells





REGISTERED OFFICE: Woodview
Western Road
Jarvis Brook
Crowborough
East Sussex
TN6 3EW





REGISTERED NUMBER: 09395460 (England and Wales)





ACCOUNTANTS: Watson Associates (Professional Services) Limited
30 - 34 North Street
Hailsham
East Sussex
BN27 1DW

ENKA ENGINEERING LIMITED (REGISTERED NUMBER: 09395460)

BALANCE SHEET
31 MARCH 2023

2023 2022
Notes £    £   
FIXED ASSETS
Tangible assets 4 39,242 19,881

CURRENT ASSETS
Debtors 5 32,231 67,601
Cash at bank 141,063 126,654
173,294 194,255
CREDITORS
Amounts falling due within one year 6 (25,415 ) (40,960 )
NET CURRENT ASSETS 147,879 153,295
TOTAL ASSETS LESS CURRENT
LIABILITIES

187,121

173,176

CREDITORS
Amounts falling due after more than one
year

7

(7,370

)

-

PROVISIONS FOR LIABILITIES (9,811 ) (4,768 )
NET ASSETS 169,940 168,408

CAPITAL AND RESERVES
Called up share capital 8 100 100
Retained earnings 169,840 168,308
SHAREHOLDERS' FUNDS 169,940 168,408

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2023 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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.

ENKA ENGINEERING LIMITED (REGISTERED NUMBER: 09395460)

BALANCE SHEET - continued
31 MARCH 2023


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

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

The financial statements were approved by the Board of Directors and authorised for issue on 9 November 2023 and were signed on its behalf by:




Mrs M Christian-Wells - Director



N Wells - Director


ENKA ENGINEERING LIMITED (REGISTERED NUMBER: 09395460)

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

1. STATUTORY INFORMATION

Enka Engineering Limited 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 Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" 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.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.
Plant and machinery - 20% on reducing balance
Fixtures and fittings - 25% on reducing balance
Motor vehicles - 25% on reducing balance
Computer equipment - 25% on reducing balance

Financial instruments
The company only enters into basic financial instruments transactions that result in the recognition of
the financial assets and liabilities like trade and other accounts receivable and payable, loans from
bank and other third parties, and loans to related parties.

Debt instruments that are payable or receivable within one year, are measured, initially and
subsequently at the undiscounted amount of the cash or other consideration expected to be paid or
received; other debt instruments are initially measured at present value of the future payments and
subsequently at the amortised cost using the effective interest method.

Financial assets that are measured at cost and amortised cost are assessed at the end of each
reporting period for objective evidence of impairment. If objective evidence of impairment is found, an
impairment loss is recognised in profit or loss.

Financial assets and liabilities are offset and the net amount reported in the balance sheet only when
there is an enforceable right to set off the recognised amounts and there is no intention to settle on a
net basis or to realise the asset and settle the liability simultaneously.

Taxation
Taxation for the year 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.


ENKA ENGINEERING LIMITED (REGISTERED NUMBER: 09395460)

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

2. ACCOUNTING POLICIES - continued
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 year 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
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2022 - 2 ).

4. TANGIBLE FIXED ASSETS
Fixtures
Plant and and Motor Computer
machinery fittings vehicles equipment Totals
£    £    £    £    £   
COST
At 1 April 2022 21,294 25,492 - 5,755 52,541
Additions - - 29,250 2,230 31,480
At 31 March 2023 21,294 25,492 29,250 7,985 84,021
DEPRECIATION
At 1 April 2022 12,989 15,478 - 4,193 32,660
Charge for year 1,661 2,503 7,313 642 12,119
At 31 March 2023 14,650 17,981 7,313 4,835 44,779
NET BOOK VALUE
At 31 March 2023 6,644 7,511 21,937 3,150 39,242
At 31 March 2022 8,305 10,014 - 1,562 19,881

ENKA ENGINEERING LIMITED (REGISTERED NUMBER: 09395460)

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

4. TANGIBLE FIXED ASSETS - continued

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:
Motor
vehicles
£   
COST
Additions 29,250
At 31 March 2023 29,250
DEPRECIATION
Charge for year 7,313
At 31 March 2023 7,313
NET BOOK VALUE
At 31 March 2023 21,937

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 19,615 50,124
Other debtors 12,616 17,477
32,231 67,601

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Hire purchase contracts 3,460 -
Trade creditors 777 -
Taxation and social security 21,178 40,960
25,415 40,960

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2023 2022
£    £   
Hire purchase contracts 7,370 -

8. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2023 2022
value: £    £   
100 Ordinary £1 100 100

ENKA ENGINEERING LIMITED (REGISTERED NUMBER: 09395460)

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

9. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 31 March 2023 and 31 March 2022:

2023 2022
£    £   
N Wells
Balance outstanding at start of year 8,000 -
Amounts advanced 5,770 8,000
Amounts repaid (5,770 ) -
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 8,000 8,000

Mrs M Christian-Wells
Balance outstanding at start of year 8,977 -
Amounts advanced 10,481 8,977
Amounts repaid (14,841 ) -
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 4,617 8,977

The Directors loan was made on an interest free basis and was fully repaid within 9 months of the year end.