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Company Registration No. 08526540 (England and Wales)
ENA DESIGNS LIMITED Unaudited accounts for the period from 1 June 2023 to 31 March 2024
ENA DESIGNS LIMITED Unaudited accounts Contents
Page
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ENA DESIGNS LIMITED Company Information for the period from 1 June 2023 to 31 March 2024
Directors
Larry Michael Gooch Nichola Gooch
Company Number
08526540 (England and Wales)
Registered Office
SILVER BIRCH UPPER STAPLOE ST. NEOTS PE19 5JD ENGLAND
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ENA DESIGNS LIMITED Statement of financial position as at 31 March 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
77,882 
2,221 
Current assets
Debtors
10,889 
- 
Cash at bank and in hand
3,854 
29,969 
14,743 
29,969 
Creditors: amounts falling due within one year
(17,619)
(21,190)
Net current (liabilities)/assets
(2,876)
8,779 
Total assets less current liabilities
75,006 
11,000 
Creditors: amounts falling due after more than one year
(60,475)
- 
Provisions for liabilities
Deferred tax
(14,797)
(421)
Net (liabilities)/assets
(266)
10,579 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
(366)
10,479 
Shareholders' funds
(266)
10,579 
For the period ending 31 March 2024 the company was entitled to exemption from audit 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 18 May 2024 and were signed on its behalf by
Larry Michael Gooch Director Company Registration No. 08526540
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ENA DESIGNS LIMITED Notes to the Accounts for the period from 1 June 2023 to 31 March 2024
1
Statutory information
ENA DESIGNS LIMITED is a private company, limited by shares, registered in England and Wales, registration number 08526540. The registered office is SILVER BIRCH, UPPER STAPLOE, ST. NEOTS, PE19 5JD, ENGLAND.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous period, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
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ENA DESIGNS LIMITED Notes to the Accounts for the period from 1 June 2023 to 31 March 2024
4
Tangible fixed assets
Motor vehicles 
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 1 June 2023
- 
15,170 
2,859 
18,029 
Additions
77,995 
- 
- 
77,995 
At 31 March 2024
77,995 
15,170 
2,859 
96,024 
Depreciation
At 1 June 2023
- 
12,949 
2,859 
15,808 
Charge for the period
1,300 
1,034 
- 
2,334 
At 31 March 2024
1,300 
13,983 
2,859 
18,142 
Net book value
At 31 March 2024
76,695 
1,187 
- 
77,882 
At 31 May 2023
- 
2,221 
- 
2,221 
5
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
VAT
8,806 
- 
Trade debtors
2,083 
- 
10,889 
- 
6
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
VAT
- 
7,218 
Obligations under finance leases and hire purchase contracts
15,119 
- 
Taxes and social security
- 
13,847 
Other creditors
2,500 
125 
17,619 
21,190 
7
Creditors: amounts falling due after more than one year
2024 
2023 
£ 
£ 
Obligations under finance leases and hire purchase contracts
60,475 
- 
8
Average number of employees
During the period the average number of employees was 2 (2023: 2).
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