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REGISTERED NUMBER: 02910340 (England and Wales)


























UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MAY 2023

FOR

ENHANCED COMPUTER SOLUTIONS LIMITED

ENHANCED COMPUTER SOLUTIONS LIMITED (REGISTERED NUMBER: 02910340)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2023










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


ENHANCED COMPUTER SOLUTIONS LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31 MAY 2023







DIRECTORS: Mr J Gill
Mr S R White
Mr J Cripps





SECRETARY: Mr J Gill





REGISTERED OFFICE: Fleming Court
Leigh Road
Eastleigh
Southampton
Hampshire
SO50 9PD





BUSINESS ADDRESS: Unit 3, New Fields Business Park
Stinsford Road
Poole
Dorset
BH17 0NF





REGISTERED NUMBER: 02910340 (England and Wales)






ENHANCED COMPUTER SOLUTIONS LIMITED (REGISTERED NUMBER: 02910340)

BALANCE SHEET
31 MAY 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 5 - -
Tangible assets 6 222,008 169,711
222,008 169,711

CURRENT ASSETS
Stocks 47,314 127,081
Debtors 7 1,845,187 1,855,576
Cash at bank 436,913 479,845
2,329,414 2,462,502
CREDITORS
Amounts falling due within one year 8 1,305,712 1,395,413
NET CURRENT ASSETS 1,023,702 1,067,089
TOTAL ASSETS LESS CURRENT
LIABILITIES

1,245,710

1,236,800

CREDITORS
Amounts falling due after more than one
year

9

(115,849

)

(38,278

)

PROVISIONS FOR LIABILITIES (53,382 ) (32,065 )
NET ASSETS 1,076,479 1,166,457

CAPITAL AND RESERVES
Called up share capital 11 8,672 8,672
Share premium 82,816 82,816
Retained earnings 984,991 1,074,969
SHAREHOLDERS' FUNDS 1,076,479 1,166,457

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

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

ENHANCED COMPUTER SOLUTIONS LIMITED (REGISTERED NUMBER: 02910340)

BALANCE SHEET - continued
31 MAY 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 January 2024 and were signed on its behalf by:





Mr J Gill - Director


ENHANCED COMPUTER SOLUTIONS LIMITED (REGISTERED NUMBER: 02910340)

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


1. STATUTORY INFORMATION

Enhanced Computer Solutions 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. STATEMENT OF COMPLIANCE

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.

3. ACCOUNTING POLICIES

Basis of preparing the financial statements
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.

In respect of long-term contracts and contracts for on-going services, turnover represents the value of work done in the year, including estimates of amounts not invoiced. Turnover in respect of long-term contracts and contracts for on-going services is recognised by reference to the stage of completion.

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.
Fixtures and fittings - 10% straight line
Motor vehicles - 25% on reducing balance
Computer equipment - 33% straight line

All fixed assets are initially recorded at cost.

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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.


ENHANCED COMPUTER SOLUTIONS LIMITED (REGISTERED NUMBER: 02910340)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MAY 2023


3. ACCOUNTING POLICIES - continued
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.

Foreign currencies
Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

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 useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to the profit and loss account over the relevant period. The capital element of the future payments is treated as a liability.

Rentals paid under operating leases are charged to the profit and loss account on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits
The company contributes to a defined contribution pension scheme. Contributions payable to the pension scheme are charged to profit or loss in the period to which they relate.

Debtors and creditors receivable / payable within one year
Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the income statement in administrative expenses.

4. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 43 (2022 - 43 ) .

5. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 June 2022
and 31 May 2023 97,191
AMORTISATION
At 1 June 2022
and 31 May 2023 97,191
NET BOOK VALUE
At 31 May 2023 -
At 31 May 2022 -

ENHANCED COMPUTER SOLUTIONS LIMITED (REGISTERED NUMBER: 02910340)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MAY 2023


6. TANGIBLE FIXED ASSETS
Fixtures
and Motor Computer
fittings vehicles equipment Totals
£    £    £    £   
COST
At 1 June 2022 87,600 177,691 329,008 594,299
Additions 6,315 108,134 33,413 147,862
Disposals (33,986 ) (77,123 ) (232,000 ) (343,109 )
At 31 May 2023 59,929 208,702 130,421 399,052
DEPRECIATION
At 1 June 2022 57,656 71,132 295,800 424,588
Charge for year 5,843 24,669 24,669 55,181
Eliminated on disposal (33,986 ) (36,739 ) (232,000 ) (302,725 )
At 31 May 2023 29,513 59,062 88,469 177,044
NET BOOK VALUE
At 31 May 2023 30,416 149,640 41,952 222,008
At 31 May 2022 29,944 106,559 33,208 169,711

7. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 663,327 772,792
Amounts owed by group undertakings 1,110,522 1,016,184
Other debtors 71,338 66,600
1,845,187 1,855,576

Included in other debtors is £71,338 (2022: £64,982) in relation to prepayments and accrued income.

8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Hire purchase contracts 20,299 55,987
Trade creditors 402,032 469,091
Taxation and social security 199,116 252,344
Other creditors 684,265 617,991
1,305,712 1,395,413

Included in other creditors is £363,227 (2022: £303,893) in relation to accruals and deferred income.

9. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2023 2022
£    £   
Hire purchase contracts 115,849 38,278

ENHANCED COMPUTER SOLUTIONS LIMITED (REGISTERED NUMBER: 02910340)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MAY 2023


10. SECURED DEBTS

The following secured debts are included within creditors:

2023 2022
£    £   
Hire purchase contracts 136,148 94,265

Hire purchase contracts are secured over the assets acquired under the agreements.

11. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2023 2022
value: £    £   
86,716 Ordinary £0.10 8,672 8,672

12. OTHER FINANCIAL COMMITMENTS

Total future financial commitments, guarantees and contingencies which are not included in the balance sheet amount to £365,750 (2022: £422,750). This amount is in relation to operating lease commitments which are payable over the next 7 years (2022: 8 years).

13. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 May 2023 and 31 May 2022:

2023 2022
£    £   
Mr S R White
Balance outstanding at start of year - -
Amounts advanced - 163,143
Amounts repaid - (163,143 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year - -

The loan was unsecured and interest free with no specified repayment date.

14. RELATED PARTY DISCLOSURES

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 Section 1A 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with group companies where any subsidiary that is a party to the transaction is wholly owned within the group or where transactions have been undertaken under normal market conditions.

The company has given a guarantee in connection with a creditor owed by another group company. At the year end the value of the creditor in the financial statements of Castrum Limited was £318,750 (2022: £431,250).