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REGISTERED NUMBER: 14165393 (England and Wales)















Unaudited Financial Statements for the Year Ended 31 March 2024

for

EN 100 Limited

EN 100 Limited (Registered number: 14165393)






Contents of the Financial Statements
for the Year Ended 31 March 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


EN 100 Limited

Company Information
for the Year Ended 31 March 2024







DIRECTORS: Mr Matthew John Farrell
Mr John Ennis





REGISTERED OFFICE: 79-83 Seel Street
Liverpool
L1 4BB





REGISTERED NUMBER: 14165393 (England and Wales)





ACCOUNTANTS: LJS Accounting Services (UK) Ltd
Unit 5, 1st Floor
Connect Business Village
24 Derby Road
Liverpool
Merseyside
L5 9PR

EN 100 Limited (Registered number: 14165393)

Balance Sheet
31 March 2024

31.3.24 31.3.23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 9,950 2,137

CURRENT ASSETS
Stocks 5,286 6,014
Debtors 5 12,255 14,495
Cash at bank and in hand 27,291 12,346
44,832 32,855
CREDITORS
Amounts falling due within one year 6 106,781 64,209
NET CURRENT LIABILITIES (61,949 ) (31,354 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

(51,999

)

(29,217

)

CAPITAL AND RESERVES
Called up share capital 2 2
Retained earnings (52,001 ) (29,219 )
(51,999 ) (29,217 )

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2024 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.

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 19 August 2024 and were signed on its behalf by:





Mr Matthew John Farrell - Director


EN 100 Limited (Registered number: 14165393)

Notes to the Financial Statements
for the Year Ended 31 March 2024

1. STATUTORY INFORMATION

EN 100 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.
Plant and machinery - 20% 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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 22 (2023 - 14 ) .

EN 100 Limited (Registered number: 14165393)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2024

4. TANGIBLE FIXED ASSETS
Plant and
machinery
£   
COST
At 1 April 2023 2,173
Additions 10,301
At 31 March 2024 12,474
DEPRECIATION
At 1 April 2023 36
Charge for year 2,488
At 31 March 2024 2,524
NET BOOK VALUE
At 31 March 2024 9,950
At 31 March 2023 2,137

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.24 31.3.23
£    £   
Trade debtors 1,826 7,197
Other debtors 10,429 7,298
12,255 14,495

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.24 31.3.23
£    £   
Trade creditors 7,409 10,211
Amounts owed to group undertakings 5,883 15,757
Taxation and social security 69,084 5,101
Other creditors 24,405 33,140
106,781 64,209