ENTERPRISE COMMERCIAL SERVICES GROUP LTD

Company Registration Number:
06896770 (England and Wales)

Unaudited statutory accounts for the year ended 27 June 2023

Period of accounts

Start date: 28 June 2022

End date: 27 June 2023

ENTERPRISE COMMERCIAL SERVICES GROUP LTD

Contents of the Financial Statements

for the Period Ended 27 June 2023

Company Information - 3
Balance sheet - 4
Additional notes - 6
Balance sheet notes - 9

ENTERPRISE COMMERCIAL SERVICES GROUP LTD

Company Information

for the Period Ended 27 June 2023




Director: Mark James
Registered office: 130
Aztec
Aztec West
Bristol
Avon
BS32 4UB
Company Registration Number: 06896770 (England and Wales)

ENTERPRISE COMMERCIAL SERVICES GROUP LTD

Balance sheet

As at 27 June 2023


Notes

2023
£

2022
£
Fixed assets
Tangible assets: 4 1,224 1,554
Total fixed assets: 1,224 1,554
Current assets
Stocks: 1,696 1,696
Debtors: 5 51,654 53,716
Cash at bank and in hand: 5,311 3,618
Total current assets: 58,661 59,030
Prepayments and accrued income: 9,000
Creditors: amounts falling due within one year: 6 ( 61,102 ) ( 53,415 )
Net current assets (liabilities): 6,559 5,615
Total assets less current liabilities: 7,783 7,169
Creditors: amounts falling due after more than one year: 7 ( 6,692 ) ( 6,783 )
Total net assets (liabilities): 1,091 386

The notes form part of these financial statements

ENTERPRISE COMMERCIAL SERVICES GROUP LTD

Balance sheet continued

As at 27 June 2023


Notes

2023
£

2022
£
Capital and reserves
Called up share capital: 100 100
Profit and loss account: 991 286
Shareholders funds: 1,091 386

For the year ending 27 June 2023 the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their 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.

This report was approved by the board of directors on 1 June 2024
And Signed On Behalf Of The Board By:

Name: Mark James
Status: Director

Name: Ivy James
Status: Director

The notes form part of these financial statements

ENTERPRISE COMMERCIAL SERVICES GROUP LTD

Notes to the Financial Statements

for the Period Ended 27 June 2023

  • 1. Accounting policies

    Basis of measurement and preparation

    These financial statements have been prepared in accordance with the provisions of Section 1A (Small Entities) of Financial Reporting Standard 102

    Turnover policy

    Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities.

    Turnover is shown net of sales/value added tax, returns, rebates and discounts.
    The company recognises revenue when:

    The amount of revenue can be reliably measured;
    it is probable that future economic benefits will flow to the entity;
    and specific criteria have been met for each of the company's activities.


    Tax
    The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

    The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

    Tangible fixed assets depreciation policy

    Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

    The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

    DEPRECIATION
    Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

    Asset class Depreciation method and rate
    Plant and machinery 25% straight line
    Computer equipment 25% straight line

    CASH AND CASH EQUIVALENTS
    Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

    Valuation information and policy

    STOCKS
    Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell.

    Cost is determined using the first-in, first-out (FIFO) method.

    The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the inventories to their present location and condition.

    At each reporting date, stocks are assessed for impairment. If stocks are impaired, the carrying amount is reduced to its selling price less costs to complete and sell; the impairment loss is recognised immediately in profit or loss.

ENTERPRISE COMMERCIAL SERVICES GROUP LTD

Notes to the Financial Statements

for the Period Ended 27 June 2023

  • 2. Employees


    2023

    2022
    Average number of employees during the period 5 3

    The average number of persons employed by the company (including the director) during the period,
    was 5 (2022 - 3).

ENTERPRISE COMMERCIAL SERVICES GROUP LTD

Notes to the Financial Statements

for the Period Ended 27 June 2023

  • 3. Off balance sheet disclosure

    No

ENTERPRISE COMMERCIAL SERVICES GROUP LTD

Notes to the Financial Statements

for the Period Ended 27 June 2023

4. Tangible assets

Plant & machinery Office equipment Total
Cost £ £ £
At 28 June 2022 1,143 1,962 3,105
Additions - 596 596
Disposals - - -
Revaluations - - -
Transfers - - -
At 27 June 2023 1,143 2,558 3,701
Depreciation
At 28 June 2022 571 980 1,551
Charge for year 285 641 926
On disposals - - -
Other adjustments - - -
At 27 June 2023 856 1,621 2,477
Net book value
At 27 June 2023 287 937 1,224
At 27 June 2022 572 982 1,554

ENTERPRISE COMMERCIAL SERVICES GROUP LTD

Notes to the Financial Statements

for the Period Ended 27 June 2023

5. Debtors


2023
£

2022
£
Trade debtors 11,394 14,743
Other debtors 40,260 38,973
Total 51,654 53,716

ENTERPRISE COMMERCIAL SERVICES GROUP LTD

Notes to the Financial Statements

for the Period Ended 27 June 2023

6.Creditors: amounts falling due within one year note


2023
£

2022
£
Bank loans and overdrafts 135 896
Trade creditors 903 1,063
Taxation and social security 59,514 48,605
Accruals and deferred income 550 550
Other creditors 2,301
Total 61,102 53,415

ENTERPRISE COMMERCIAL SERVICES GROUP LTD

Notes to the Financial Statements

for the Period Ended 27 June 2023

7.Creditors: amounts falling due after more than one year


2023
£

2022
£
Bank loans and overdrafts 6,692 6,783
Total 6,692 6,783