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Company Registration No. 11281079 (England and Wales)
Enigma Plymouth Ltd Unaudited accounts for the year ended 31 March 2023
Enigma Plymouth Ltd Unaudited accounts Contents
Page
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Enigma Plymouth Ltd Company Information for the year ended 31 March 2023
Director
Mr M Conyers
Company Number
11281079 (England and Wales)
Registered Office
Unit 3 Trafalgar Street Plymouth PL4 9AE United Kingdom
Accountants
Sean Clarke Accountancy 7 Southbrook Road Bovey Tracey Devon TQ13 9YZ
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Enigma Plymouth Ltd Statement of financial position as at 31 March 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Tangible assets
52,822 
55,978 
Current assets
Debtors
17,006 
- 
Cash at bank and in hand
(49,450)
2,474 
(32,444)
2,474 
Creditors: amounts falling due within one year
(1,578)
(34,549)
Net current liabilities
(34,022)
(32,075)
Total assets less current liabilities
18,800 
23,903 
Creditors: amounts falling due after more than one year
(10,797)
(15,834)
Provisions for liabilities
Deferred tax
(4,384)
(6,197)
Net assets
3,619 
1,872 
Capital and reserves
Called up share capital
1 
1 
Profit and loss account
3,618 
1,871 
Shareholders' funds
3,619 
1,872 
For the year ending 31 March 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered 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 profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 26 February 2024 and were signed on its behalf by
Mr M Conyers Director Company Registration No. 11281079
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Enigma Plymouth Ltd Notes to the Accounts for the year ended 31 March 2023
1
Statutory information
Enigma Plymouth Ltd is a private company, limited by shares, registered in England and Wales, registration number 11281079. The registered office is Unit 3, Trafalgar Street, Plymouth, PL4 9AE, United Kingdom.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Tangible fixed assets and depreciation
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Motor vehicles
25% Reducing Balance
Fixtures & fittings
25% Reducing Balance
Computer equipment
3 Years Straight Line
Other tangible fixed assets
0% Straight Line
Pension costs
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
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Enigma Plymouth Ltd Notes to the Accounts for the year ended 31 March 2023
4
Tangible fixed assets
Plant & machinery 
Motor vehicles 
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At cost 
At 1 April 2022
29,750 
34,041 
5,263 
2,465 
71,519 
Additions
- 
- 
4,683 
- 
4,683 
At 31 March 2023
29,750 
34,041 
9,946 
2,465 
76,202 
Depreciation
At 1 April 2022
- 
10,503 
2,720 
2,318 
15,541 
Charge for the year
- 
5,885 
1,807 
147 
7,839 
At 31 March 2023
- 
16,388 
4,527 
2,465 
23,380 
Net book value
At 31 March 2023
29,750 
17,653 
5,419 
- 
52,822 
At 31 March 2022
29,750 
23,538 
2,543 
147 
55,978 
5
Debtors
2023 
2022 
£ 
£ 
Amounts falling due within one year
Trade debtors
12,931 
- 
Other debtors
4,075 
- 
17,006 
- 
6
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
Bank loans and overdrafts
5,000 
5,000 
VAT
5,002 
3,875 
Obligations under finance leases and hire purchase contracts
14,299 
- 
Trade creditors
36,488 
3,395 
Amounts owed to group undertakings and other participating interests
(134,455)
(3,802)
Taxes and social security
5,440 
4,957 
Other creditors
69,804 
21,124 
1,578 
34,549 
7
Creditors: amounts falling due after more than one year
2023 
2022 
£ 
£ 
Bank loans
10,797 
15,834 
8
Controlling party
Mr M F Conyers is the ultimate controlling party of the company due to his sole ownership of Waterfield Homes Limited.
9
Average number of employees
During the year the average number of employees was 7 (2022: 7).
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