Company No:
Contents
Note | 31.05.2024 | 31.07.2023 | ||
£ | £ | |||
Fixed assets | ||||
Tangible assets | 4 |
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Investment property | 5 |
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0 | 298,149 | |||
Current assets | ||||
Debtors | 6 |
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Cash at bank and in hand |
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712,199 | 227,916 | |||
Creditors: amounts falling due within one year | 7 | (
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Net current assets | 637,062 | 187,093 | ||
Total assets less current liabilities | 637,062 | 485,242 | ||
Accruals and deferred income | (
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Net assets |
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Capital and reserves | ||||
Called-up share capital |
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Profit and loss account |
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Total shareholders' funds |
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Directors' responsibilities:
The financial statements of Enceladus Engineering Ltd (registered number:
E Evans
Director |
Laurence Evans
Director |
The principal accounting policies are summarised below. They have all been applied consistently throughout the financial period and to the preceding financial year, unless otherwise stated.
Enceladus Engineering Ltd (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is 3 Filers Way, Weston Gateway Business Park, Weston-Super-Mare, BS24 7JP, United Kingdom.
The financial statements have been prepared under the historical cost convention, modified to include the revaluation of freehold properties and to include investment properties and certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.
The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.
The reporting period length is shortened this period due to cessation of the Company. Comparative amounts presented in the financial statements (including the related notes) are not entirely comparable.
Turnover is recognised when the significant risks and rewards are considered to have been transferred to the customer.
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date. Tax is recognised in the profit and loss account, 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.
Plant and machinery etc. |
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The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.
Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.
Period from 01.08.2023 to 31.05.2024 |
Year ended 31.07.2023 |
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Number | Number | ||
Monthly average number of persons employed by the Company during the period, including directors |
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Plant and machinery etc. | Total | ||
£ | £ | ||
Cost | |||
At 01 August 2023 |
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Disposals | (
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At 31 May 2024 |
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Accumulated depreciation | |||
At 01 August 2023 |
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Disposals | (
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At 31 May 2024 |
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Net book value | |||
At 31 May 2024 |
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At 31 July 2023 |
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Investment property | |
£ | |
Valuation | |
As at 01 August 2023 |
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Disposals | (291,746) |
As at 31 May 2024 |
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31.05.2024 | 31.07.2023 | ||
£ | £ | ||
Trade debtors |
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Other debtors |
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31.05.2024 | 31.07.2023 | ||
£ | £ | ||
Taxation and social security |
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Other creditors |
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