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REGISTERED NUMBER: NI608196 (Northern Ireland)















Unaudited Financial Statements

for the Year Ended 31 July 2023

for

ENT Opinions Ltd

ENT Opinions Ltd (Registered number: NI608196)






Contents of the Financial Statements
for the Year Ended 31 July 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


ENT Opinions Ltd

Company Information
for the Year Ended 31 July 2023







DIRECTORS: D K G Trimble
Mrs D L Trimble





REGISTERED OFFICE: 104 Circular Road
Belfast
BT4 2GF





REGISTERED NUMBER: NI608196 (Northern Ireland)





ACCOUNTANTS: Stanbridge Associates Limited
7 Lindum Terrace
Lincoln
Lincolnshire
LN2 5RP

ENT Opinions Ltd (Registered number: NI608196)

Balance Sheet
31 July 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 2,726 3,634
Investments 6 24,000 -
26,726 3,634

CURRENT ASSETS
Debtors 7 81,613 73,018
Cash at bank 118,302 113,110
199,915 186,128
CREDITORS
Amounts falling due within one
year

8

56,646

56,646
NET CURRENT ASSETS 143,269 129,482
TOTAL ASSETS LESS CURRENT
LIABILITIES

169,995

133,116

CAPITAL AND RESERVES
Called up share capital 107 107
Retained earnings 169,888 133,009
SHAREHOLDERS' FUNDS 169,995 133,116

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 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.

ENT Opinions Ltd (Registered number: NI608196)

Balance Sheet - continued
31 July 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 18 April 2024 and were signed on its behalf by:





D K G Trimble - Director


ENT Opinions Ltd (Registered number: NI608196)

Notes to the Financial Statements
for the Year Ended 31 July 2023

1. STATUTORY INFORMATION

ENT Opinions Ltd is a private company, limited by shares , registered in Northern Ireland. 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 represents trading income accrued during the period shown by these financial statements.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery - 25% Reducing Balance
Fixtures and fittings - 15% on reducing balance
Computer equipment - 33% Straight Line

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 5 (2022 - 5 ) .

ENT Opinions Ltd (Registered number: NI608196)

Notes to the Financial Statements - continued
for the Year Ended 31 July 2023

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 August 2022
and 31 July 2023 46,000
AMORTISATION
At 1 August 2022
and 31 July 2023 46,000
NET BOOK VALUE
At 31 July 2023 -
At 31 July 2022 -

5. TANGIBLE FIXED ASSETS
Fixtures
Plant and and Computer
machinery fittings equipment Totals
£    £    £    £   
COST
At 1 August 2022
and 31 July 2023 6,110 4,657 6,961 17,728
DEPRECIATION
At 1 August 2022 3,655 3,912 6,527 14,094
Charge for year 614 186 108 908
At 31 July 2023 4,269 4,098 6,635 15,002
NET BOOK VALUE
At 31 July 2023 1,841 559 326 2,726
At 31 July 2022 2,455 745 434 3,634

ENT Opinions Ltd (Registered number: NI608196)

Notes to the Financial Statements - continued
for the Year Ended 31 July 2023

6. FIXED ASSET INVESTMENTS
Other
investments
£   
COST
Additions 24,000
At 31 July 2023 24,000
NET BOOK VALUE
At 31 July 2023 24,000

7. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 81,453 73,018
Other debtors 160 -
81,613 73,018

8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade creditors 2,659 3,090
Taxation and social security 12,021 8,393
Other creditors 41,966 45,163
56,646 56,646