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REGISTERED NUMBER: 11907202 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30TH APRIL 2023

FOR

ENER LIMITED

ENER LIMITED (REGISTERED NUMBER: 11907202)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30TH APRIL 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


ENER LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 30TH APRIL 2023







DIRECTOR: N Nikoobian





REGISTERED OFFICE: Percy Westhead & Company
Hanover House
30-32 Charlotte Street
Manchester
M1 4FD





REGISTERED NUMBER: 11907202 (England and Wales)





ACCOUNTANTS: Percy Westhead & Company
Chartered Accountants
Hanover House
30-32 Charlotte Street
Manchester
M1 4FD

ENER LIMITED (REGISTERED NUMBER: 11907202)

BALANCE SHEET
30TH APRIL 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 3,690 7,330

CURRENT ASSETS
Debtors 5 88,179 91,352
Cash at bank 27,731 20,092
115,910 111,444
CREDITORS
Amounts falling due within one year 6 96,352 77,443
NET CURRENT ASSETS 19,558 34,001
TOTAL ASSETS LESS CURRENT
LIABILITIES

23,248

41,331

CAPITAL AND RESERVES
Called up share capital 1 1
Retained earnings 23,247 41,330
23,248 41,331

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30th April 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 30th April 2023 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 applicable to companies subject to the small companies regime.

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 and authorised for issue on 31st January 2024 and were signed by:





N Nikoobian - Director


ENER LIMITED (REGISTERED NUMBER: 11907202)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30TH APRIL 2023

1. STATUTORY INFORMATION

Ener 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.

The presentation currency of the financial statements is the Pound Sterling (£).


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
Revenue from the sale of management and consultancy services is measured at the consideration receivable which equates to the invoiced amounts, excluding value added tax and net of allowances for credits and rebates.

Invoices for management and consultancy services are raised on the basis of contract terms which have been agreed by the customer and revenue is recognised in the profit and loss account on completion of specific deliverables.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Fixtures and fittings - 25% on cost
Computer equipment - 25% on cost

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.

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
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 year was 1 (2022 - 1 ) .

ENER LIMITED (REGISTERED NUMBER: 11907202)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30TH APRIL 2023

4. TANGIBLE FIXED ASSETS
Fixtures
and Computer
fittings equipment Totals
£    £    £   
COST
At 1st May 2022 9,563 6,483 16,046
Additions - 496 496
At 30th April 2023 9,563 6,979 16,542
DEPRECIATION
At 1st May 2022 5,149 3,567 8,716
Charge for year 2,391 1,745 4,136
At 30th April 2023 7,540 5,312 12,852
NET BOOK VALUE
At 30th April 2023 2,023 1,667 3,690
At 30th April 2022 4,414 2,916 7,330

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 33,280 17,994
Other debtors 54,899 73,358
88,179 91,352

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade creditors 1,715 5,926
Taxation and social security 27,251 12,413
Other creditors 67,386 59,104
96,352 77,443

7. DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 30th April 2023 and 30th April 2022:

2023 2022
£    £   
N Nikoobian
Balance outstanding at start of year 73,046 -
Amounts advanced 122,022 107,235
Amounts repaid (140,169 ) (34,189 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 54,899 73,046

Loan interest is charged on overdrawn balances at HMRC official rates.