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REGISTERED NUMBER: SC248672 (Scotland)















Unaudited Financial Statements

for the Year Ended 30 June 2023

for

Enlim (Scotland) Ltd.

Enlim (Scotland) Ltd. (Registered number: SC248672)






Contents of the Financial Statements
for the Year Ended 30 June 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Enlim (Scotland) Ltd.

Company Information
for the Year Ended 30 June 2023







DIRECTORS: Mr R J Milne
Mrs Y Milne





REGISTERED OFFICE: Boggieshalloch
Turriff
Aberdeenshire
AB53 8BJ





REGISTERED NUMBER: SC248672 (Scotland)





ACCOUNTANTS: SBP
Accountants
9 Carmelite Street
Banff
Aberdeenshire
AB45 1AF

Enlim (Scotland) Ltd. (Registered number: SC248672)

Balance Sheet
30 June 2023

30.6.23 30.6.22
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 516,685 436,236

CURRENT ASSETS
Debtors 5 332,348 147,009
Cash at bank 6,000 18,960
338,348 165,969
CREDITORS
Amounts falling due within one year 6 316,031 183,341
NET CURRENT ASSETS/(LIABILITIES) 22,317 (17,372 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

539,002

418,864

CREDITORS
Amounts falling due after more than one
year

7

(149,612

)

(84,614

)

PROVISIONS FOR LIABILITIES (77,148 ) (59,235 )
NET ASSETS 312,242 275,015

CAPITAL AND RESERVES
Called up share capital 1,000 1,000
Retained earnings 311,242 274,015
SHAREHOLDERS' FUNDS 312,242 275,015

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

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 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.

Enlim (Scotland) Ltd. (Registered number: SC248672)

Balance Sheet - continued
30 June 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 Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 15 December 2023 and were signed on its behalf by:




Mr R J Milne - Director



Mrs Y Milne - Director


Enlim (Scotland) Ltd. (Registered number: SC248672)

Notes to the Financial Statements
for the Year Ended 30 June 2023

1. STATUTORY INFORMATION

Enlim (Scotland) Ltd. is a private company, limited by shares , registered in Scotland. 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.
Tenants improvements - 10% on cost
Plant and machinery - 20% on reducing balance
Fixtures and fittings - 20% on reducing balance
Motor vehicles - 20% on reducing balance
Computer equipment - 33% on reducing balance

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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
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.

Enlim (Scotland) Ltd. (Registered number: SC248672)

Notes to the Financial Statements - continued
for the Year Ended 30 June 2023

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 5 (2022 - 4 ) .

4. TANGIBLE FIXED ASSETS
Fixtures
Tenants Plant and and
improvements machinery fittings
£    £    £   
COST
At 1 July 2022 138,305 36,413 10,361
Additions - 13,328 -
At 30 June 2023 138,305 49,741 10,361
DEPRECIATION
At 1 July 2022 13,831 25,197 9,460
Charge for year 13,830 4,909 181
At 30 June 2023 27,661 30,106 9,641
NET BOOK VALUE
At 30 June 2023 110,644 19,635 720
At 30 June 2022 124,474 11,216 901

Motor Computer
vehicles equipment Totals
£    £    £   
COST
At 1 July 2022 822,547 5,440 1,013,066
Additions 182,746 - 196,074
At 30 June 2023 1,005,293 5,440 1,209,140
DEPRECIATION
At 1 July 2022 524,608 3,734 576,830
Charge for year 96,136 569 115,625
At 30 June 2023 620,744 4,303 692,455
NET BOOK VALUE
At 30 June 2023 384,549 1,137 516,685
At 30 June 2022 297,939 1,706 436,236

Enlim (Scotland) Ltd. (Registered number: SC248672)

Notes to the Financial Statements - continued
for the Year Ended 30 June 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
At 1 July 2022 555,687
Additions 182,746
At 30 June 2023 738,433
DEPRECIATION
At 1 July 2022 297,576
Charge for year 88,171
At 30 June 2023 385,747
NET BOOK VALUE
At 30 June 2023 352,686
At 30 June 2022 258,111

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.6.23 30.6.22
£    £   
Trade debtors 169,611 145,541
VAT 24,360 -
Prepayments 138,377 1,468
332,348 147,009

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.6.23 30.6.22
£    £   
Bank loans and overdrafts 6,547 -
Hire purchase contracts 89,140 57,230
Trade creditors 203,683 48,652
Tax 8,769 41,356
Social security and other taxes 2,003 1,302
VAT - 22,614
Other creditors 420 3,248
Directors' current accounts 2,634 6,783
Accrued expenses 2,835 2,156
316,031 183,341

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
30.6.23 30.6.22
£    £   
Hire purchase contracts 149,612 84,614