Caseware UK (AP4) 2022.0.179 2022.0.179 2023-05-312023-05-312022-06-01truefalseNo description of principal activity11trueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 03202315 2022-06-01 2023-05-31 03202315 2021-06-01 2022-05-31 03202315 2023-05-31 03202315 2022-05-31 03202315 c:Director1 2022-06-01 2023-05-31 03202315 d:FurnitureFittings 2022-06-01 2023-05-31 03202315 d:FurnitureFittings 2023-05-31 03202315 d:FurnitureFittings 2022-05-31 03202315 d:FurnitureFittings d:OwnedOrFreeholdAssets 2022-06-01 2023-05-31 03202315 d:CurrentFinancialInstruments 2023-05-31 03202315 d:CurrentFinancialInstruments 2022-05-31 03202315 d:CurrentFinancialInstruments d:WithinOneYear 2023-05-31 03202315 d:CurrentFinancialInstruments d:WithinOneYear 2022-05-31 03202315 d:ShareCapital 2023-05-31 03202315 d:ShareCapital 2022-05-31 03202315 d:RetainedEarningsAccumulatedLosses 2023-05-31 03202315 d:RetainedEarningsAccumulatedLosses 2022-05-31 03202315 c:FRS102 2022-06-01 2023-05-31 03202315 c:AuditExempt-NoAccountantsReport 2022-06-01 2023-05-31 03202315 c:FullAccounts 2022-06-01 2023-05-31 03202315 c:PrivateLimitedCompanyLtd 2022-06-01 2023-05-31 iso4217:GBP xbrli:pure

Registered number: 03202315









ESENTRA LIMITED







UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 MAY 2023

 
ESENTRA LIMITED
REGISTERED NUMBER: 03202315

BALANCE SHEET
AS AT 31 MAY 2023

2023
2022
Note
£
£

Fixed assets
  

Tangible assets
 4 
799
342

  
799
342

Current assets
  

Debtors: amounts falling due within one year
 5 
192
4,677

Cash at bank and in hand
 6 
1,648
512

  
1,840
5,189

Creditors: amounts falling due within one year
 7 
(119,698)
(112,744)

Net current liabilities
  
 
 
(117,858)
 
 
(107,555)

Total assets less current liabilities
  
(117,059)
(107,213)

  

Net liabilities
  
(117,059)
(107,213)


Capital and reserves
  

Called up share capital 
  
1,000
1,000

Profit and loss account
  
(118,059)
(108,213)

  
(117,059)
(107,213)


Page 1

 
ESENTRA LIMITED
REGISTERED NUMBER: 03202315
    
BALANCE SHEET (CONTINUED)
AS AT 31 MAY 2023

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 profit and loss account 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 on 30 January 2024.




M Kennard
Director

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

Page 2

 
ESENTRA LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2023

1.


General information

Esentra Limited is a private company limited by shares, incorporated in England. The registered office address is 101 New Cavendish Street, 1st Floor South, London, W1W 6XH.
The functional currency used in the preparation of the financial statements is Sterling. 

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

Going concern

The financial statements have been prepared on the going concern basis, notwithstanding net liabilities of £117,059, which the director believes to be appropriate for the following reasons. The company is dependent for its working capital on funds provided to it by the director.
The director has indicated that for at least 12 months from the date of approval of these financial statements, he will continue to make available such funds as are needed by the company.
The director considers that this should enable the Company to continue in operational existence for the foreseeable future by meeting its liabilities as they fall due for payment. As with any company placing reliance for financial support, the director acknowledges that there can be no certainty that this support will continue although at the date of approval of these financial statements, he has no reason to believe that it will not do so.

 
2.3

Revenue

Turnover is recognised to the extent that it is probable that the economic benefits will flow to the Company and the turnover can be reliably measured. Turnover 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 turnover is recognised:

Rendering of services

Turnover 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 turnover 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.

Page 3

 
ESENTRA LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2023

2.Accounting policies (continued)

 
2.4

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:

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.


3.


Employees

The average monthly number of employees, including directors, during the year was 1 (2022 - 1).

Page 4

 
ESENTRA LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2023

4.


Tangible fixed assets





Fixtures and fittings

£



Cost or valuation


At 1 June 2022
52,639


Additions
687



At 31 May 2023

53,326



Depreciation


At 1 June 2022
52,297


Charge for the year on owned assets
230



At 31 May 2023

52,527



Net book value



At 31 May 2023
799



At 31 May 2022
342

Page 5

 
ESENTRA LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2023

5.


Debtors

2023
2022
£
£


Trade debtors
144
4,350

Other debtors
48
327

192
4,677



6.


Cash and cash equivalents

2023
2022
£
£

Cash at bank and in hand
1,648
512

1,648
512



7.


Creditors: Amounts falling due within one year

2023
2022
£
£

Trade creditors
544
2,173

Other creditors
117,779
109,306

Accruals and deferred income
1,375
1,265

119,698
112,744



8.


Related party transactions

Included within other creditors is an amount of £111,827 (2022: £103,353) due to a Director of the company. 

 
Page 6