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REGISTERED NUMBER: 06786196 (England and Wales)















ESENO LTD

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JANUARY 2024






ESENO LTD (REGISTERED NUMBER: 06786196)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2024




Page

Company Information 1

Abridged Balance Sheet 2

Notes to the Financial Statements 4


ESENO LTD

COMPANY INFORMATION
FOR THE YEAR ENDED 31 JANUARY 2024







DIRECTOR: S J Owen





SECRETARY: S J Owen





REGISTERED OFFICE: Unit 4
Clovelly Road Industrial Estate
Bideford
DEVON
EX39 3HN





REGISTERED NUMBER: 06786196 (England and Wales)





ACCOUNTANTS: Jane Maynard Limited
T/A Maynard Johns
37 Mill Street
Bideford
DEVON
EX39 2JJ

ESENO LTD (REGISTERED NUMBER: 06786196)

ABRIDGED BALANCE SHEET
31 JANUARY 2024

2024 2023
Notes £    £   
FIXED ASSETS
Tangible assets 4 1,305 3,732

CURRENT ASSETS
Stocks 154,000 1,000
Debtors 5,937 157,884
Cash at bank and in hand 285,410 253,004
445,347 411,888
CREDITORS
Amounts falling due within one year (32,852 ) (18,592 )
NET CURRENT ASSETS 412,495 393,296
TOTAL ASSETS LESS CURRENT
LIABILITIES

413,800

397,028

PROVISIONS FOR LIABILITIES (248 ) (989 )
NET ASSETS 413,552 396,039

CAPITAL AND RESERVES
Called up share capital 10 10
Capital redemption reserve 10 10
Retained earnings 413,532 396,019
SHAREHOLDERS' FUNDS 413,552 396,039

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

ESENO LTD (REGISTERED NUMBER: 06786196)

ABRIDGED BALANCE SHEET - continued
31 JANUARY 2024


The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

All the members have consented to the preparation of an abridged Income Statement and an abridged Balance Sheet for the year ended 31 January 2024 in accordance with Section 444(2A) of the Companies Act 2006.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 9 April 2024 and were signed by:





S J Owen - Director


ESENO LTD (REGISTERED NUMBER: 06786196)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2024

1. STATUTORY INFORMATION

Eseno Ltd 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.

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.
Plant and machinery etc - 25% on cost and 20% on 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.

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2023 - 1 ).

ESENO LTD (REGISTERED NUMBER: 06786196)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 JANUARY 2024

4. TANGIBLE FIXED ASSETS
Totals
£   
COST
At 1 February 2023
and 31 January 2024 12,390
DEPRECIATION
At 1 February 2023 8,658
Charge for year 2,427
At 31 January 2024 11,085
NET BOOK VALUE
At 31 January 2024 1,305
At 31 January 2023 3,732

5. DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 January 2024 and 31 January 2023:

2024 2023
£    £   
S J Owen
Balance outstanding at start of year 149,176 (80 )
Amounts advanced 17,058 165,021
Amounts repaid (189,647 ) (15,765 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year (23,413 ) 149,176

The company charged interest on the loan at a rate of 2% per annum for the year till 5 April 2023 and then was charged at 2.25% per annum from 6 April 2023. The interest unpaid at the year end is £1,506.86.