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Registered number: 10133688
Encore Wellness Limited
Unaudited Financial Statements
For The Year Ended 30 April 2023
MAR Kilshaw Limited
99 Stanley Road
Bootle
Liverpool
Merseyside
L20 7DA
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 10133688
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 303,616 188,438
303,616 188,438
CURRENT ASSETS
Debtors 6 2,051 2,025
Cash at bank and in hand 5,901 88,172
7,952 90,197
Creditors: Amounts Falling Due Within One Year 7 (8,756 ) (81,391 )
NET CURRENT ASSETS (LIABILITIES) (804 ) 8,806
TOTAL ASSETS LESS CURRENT LIABILITIES 302,812 197,244
Creditors: Amounts Falling Due After More Than One Year 8 (192,000 ) (192,000 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (22,764 ) -
NET ASSETS 88,048 5,244
CAPITAL AND RESERVES
Called up share capital 10 1 1
Profit and Loss Account 88,047 5,243
SHAREHOLDERS' FUNDS 88,048 5,244
Page 1
Page 2
For the year ending 30 April 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges her 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mrs K S Foster
Director
21 February 2024
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Encore Wellness Limited is a private company, limited by shares, incorporated in England & Wales, registered number 10133688 . The registered office is 17 Holywells Road, Ipswich, Suffolk, IP3 0DL.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Freehold None
Fixtures & Fittings 20% reducing balance
Computer Equipment 33.% Straightline
2.4. Investment Properties
Investment properties are included at cost. The directors are of the opinion that this valuation method is more appropriate due to a fair value estimate not being cost effective. No depreciation was charged on investment properties as they were deemed to have an unlimited useful life.
2.5. Taxation
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively.
Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2022: 1)
1 1
Page 3
Page 4
4. Tangible Assets
Land & Property
Freehold Fixtures & Fittings Computer Equipment Total
£ £ £ £
Cost or Valuation
As at 1 May 2022 183,805 13,854 1,049 198,708
Additions - 148 - 148
Revaluation 116,195 - - 116,195
As at 30 April 2023 300,000 14,002 1,049 315,051
Depreciation
As at 1 May 2022 - 9,920 350 10,270
Provided during the period - 816 349 1,165
As at 30 April 2023 - 10,736 699 11,435
Net Book Value
As at 30 April 2023 300,000 3,266 350 303,616
As at 1 May 2022 183,805 3,934 699 188,438
5. Investment Property
If investment property had been accounted for under historical cost accounting rules, the amounts would be:
2023 2022
£ £
Cost 183,805 -
6. Debtors
2023 2022
£ £
Due within one year
Trade debtors 2,006 1,541
Other debtors 45 484
2,051 2,025
7. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Other creditors 8,092 81,081
Taxation and social security 664 310
8,756 81,391
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8. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Bank loans 192,000 192,000
192,000 192,000
Of the creditors falling due after more than one year the following amounts are due after more than five years.
2023 2022
£ £
Bank loans 192,000 -
9. Secured Creditors
Of the creditors the following amounts are secured.
2023 2022
£ £
Bank loans and overdrafts 192,000 192,000
10. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 1 1
11. Reserves
The profit and loss reserve account records retained earnings and accumulated losses, including the revaluation reserve which records the value of asset revaluations and fair value movements on assets recognised in other comprehensive income. The profit and loss reserve account includes both distributable and non-distributable funds as detailed below:
Distributable reserves loss £6,071 (2022: profit £5,244)
Non-distributable reserves £243,000 (2022: £Nil)
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