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REGISTERED NUMBER: 06597503 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2023

FOR

ENA LIMITED

ENA LIMITED (REGISTERED NUMBER: 06597503)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4

Chartered Certified Accountants' Report 8

ENA LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 30 SEPTEMBER 2023







DIRECTORS: P Inchenko
Y Othona





SECRETARY: P Inchenko





REGISTERED OFFICE: 14 Long Grove Close
Broxbourne
Hertfordshire
EN10 7NP





REGISTERED NUMBER: 06597503 (England and Wales)





ACCOUNTANTS: MTI Accounting Solutions Limited
14 Long Grove Close
Broxbourne
Hertfordshire
EN10 7NP

ENA LIMITED (REGISTERED NUMBER: 06597503)

BALANCE SHEET
30 SEPTEMBER 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 101,592 99,600

CURRENT ASSETS
Stocks 5 79,205 75,913
Debtors 6 201,874 215,145
Investments 7 154,218 234,991
Cash at bank and in hand 74,177 145,321
509,474 671,370
CREDITORS
Amounts falling due within one year 8 290,869 383,161
NET CURRENT ASSETS 218,605 288,209
TOTAL ASSETS LESS CURRENT
LIABILITIES

320,197

387,809

CREDITORS
Amounts falling due after more than one
year

9

(229,925

)

(355,028

)

PROVISIONS FOR LIABILITIES (28,465 ) (22,785 )
NET ASSETS 61,807 9,996

CAPITAL AND RESERVES
Called up share capital 12 2 2
Fair value reserve 13 10,663 (3,757 )
Retained earnings 51,142 13,751
SHAREHOLDERS' FUNDS 61,807 9,996

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

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

ENA LIMITED (REGISTERED NUMBER: 06597503)

BALANCE SHEET - continued
30 SEPTEMBER 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 22 April 2024 and were signed on its behalf by:





Y Othona - Director


ENA LIMITED (REGISTERED NUMBER: 06597503)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2023

1. STATUTORY INFORMATION

Ena 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.

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.
Short leasehold - in accordance with the property
Plant and machinery - 10% on cost
Fixtures and fittings - 20% on cost
Motor vehicles - 15% on reducing balance

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.

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.

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.

ENA LIMITED (REGISTERED NUMBER: 06597503)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 SEPTEMBER 2023

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 31 (2022 - 30 ) .

4. TANGIBLE FIXED ASSETS
Plant and
Land and machinery
buildings etc Totals
£    £    £   
COST
At 1 October 2022 20,642 397,086 417,728
Additions - 23,584 23,584
At 30 September 2023 20,642 420,670 441,312
DEPRECIATION
At 1 October 2022 19,265 298,863 318,128
Charge for year 1,377 20,215 21,592
At 30 September 2023 20,642 319,078 339,720
NET BOOK VALUE
At 30 September 2023 - 101,592 101,592
At 30 September 2022 1,377 98,223 99,600

5. STOCKS
2023 2022
£    £   
Stocks 79,205 75,913

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 17,665 84,180
Other debtors 184,209 130,965
201,874 215,145

7. CURRENT ASSET INVESTMENTS
2023 2022
£    £   
Listed investments 154,218 234,991

8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Bank loans and overdrafts 54,458 56,614
Hire purchase contracts (see note 10) 10,939 10,939
Trade creditors 1,724 916
Taxation and social security 115,601 103,294
Other creditors 108,147 211,398
290,869 383,161

ENA LIMITED (REGISTERED NUMBER: 06597503)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 SEPTEMBER 2023

9. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2023 2022
£    £   
Bank loans 66,666 121,124
Hire purchase contracts (see note 10) 63,161 74,100
Other creditors 100,098 159,804
229,925 355,028

10. LEASING AGREEMENTS

Minimum lease payments fall due as follows:

Hire purchase contracts
2023 2022
£    £   
Net obligations repayable:
Within one year 10,939 10,939
Between one and five years 63,161 74,100
74,100 85,039

Non-cancellable operating leases
2023 2022
£    £   
Within one year 91,250 91,250
Between one and five years 365,000 114,062
456,250 205,312

11. SECURED DEBTS

The following secured debts are included within creditors:

2023 2022
£    £   
Bank loans 121,124 177,738
Hire purchase contracts 74,100 85,039
195,224 262,777

The bank loan and other loan are both secured by personal guarantees from the directors. The hire purchase contracts are secured against the assets concerned.

12. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2023 2022
value: £    £   
2 Ordinary Shares £1 2 2

ENA LIMITED (REGISTERED NUMBER: 06597503)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 SEPTEMBER 2023

13. RESERVES
Fair
value
reserve
£   
At 1 October 2022 (3,757 )
Unrealised gain/loss on fair value 14,420

At 30 September 2023 10,663

14. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 30 September 2023 and 30 September 2022:

2023 2022
£    £   
P Inchenko
Balance outstanding at start of year 25,519 23,172
Amounts advanced 30,077 2,347
Amounts repaid - -
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 55,596 25,519

Y Othona
Balance outstanding at start of year 27,424 21,599
Amounts advanced 23,115 5,825
Amounts repaid - -
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 50,539 27,424

CHARTERED CERTIFIED ACCOUNTANTS' REPORT TO THE BOARD OF DIRECTORS
ON THE UNAUDITED FINANCIAL STATEMENTS OF
ENA LIMITED

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Ena Limited for the year ended 30 September 2023 which comprise the Income Statement, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/rulebook.

This report is made solely to the Board of Directors of Ena Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Ena Limited and state those matters that we have agreed to state to the Board of Directors of Ena Limited, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/factsheet163. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Ena Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Ena Limited. You consider that Ena Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Ena Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.






MTI Accounting Solutions Limited
14 Long Grove Close
Broxbourne
Hertfordshire
EN10 7NP


22 April 2024