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Registered Number: 13004663
England and Wales

 

 

 

ENZYMEX LIMITED


Unaudited Financial Statements
 


Period of accounts

Start date: 01 December 2022

End date: 30 November 2023
Director Swapnkumar Mukeshbhai Patel
Registered Number 13004663
Registered Office 231 Kenton Road
Harrow England
HA3 0HD
1
Director's report and financial statements
The director presents their annual report and the financial statements for the year ended 30 November 2023.
Principal activities
Principal activity of the company during the financial year was of research and experimental development on social sciences and humanities.
Director
The director who served the company throughout the year was as follows:
Swapnkumar Mukeshbhai Patel
Statement of director's responsibilities
The director is responsible for preparing the directors' report and the financial statements in accordance with applicable law and regulations and in accordance with United Kingdom Generally Accepted Accounting Practice.
Company law requires the director to prepare financial statements for each financial year. Under that law the director has elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (Financial Reporting Standard 102). Under company law the director must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and the profit or loss of the company for that period.
In preparing these financial statements, the director is required to :
  • select suitable accounting policies and then apply them consistently
  • make judgements and accounting estimates that are reasonable and prudent
  • state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements and
  • prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.
The director is responsible for keeping adequate accounting records that are sufficient to show and explain the company’s transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. The director is also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
The director is responsible for the maintenance and integrity of the corporate and financial information included on the company's website. Legislation in the United Kingdom, governing the preparation and dissemination of financial statements, may differ from legislation in other jurisdictions

On behalf of the board.


----------------------------------
Swapnkumar Mukeshbhai Patel
Director

Date approved: 31 August 2024
2
Report to the directors on the preparation of the unaudited statutory accounts of Enzymex Limited for the year ended 30 November 2023 . In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Enzymex Limited for the year ended 30 November 2023, which comprise of the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the companys 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://rulebook.accaglobal.com/
This report is made solely to the Board of Directors of Enzymex Limited, as a body, in accordance with the terms of our engagement letter dated 31 August 2024 Our work has been undertaken solely to prepare for your approval the accounts of Enzymex Limited and state those matters that we have agreed to state to the Board of Directors of Enzymex 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 Enzymex Limited and its Board of Directors as a body for our work or for this report.

It is your duty to ensure that Enzymex Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of Enzymex Limited. You consider that Enzymex 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 accounts of Enzymex 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 accounts 30 November 2023



....................................................
3E'S Accountants Limited

231 Kenton Road
Harrow
Middlesex
England
HA3 0HD
31 August 2024
3
 
 
Notes
 
2023
£
  2022
£
Turnover 95,614    27,455 
Cost of sales (75,825)   (47,231)
Gross profit/loss 19,789    (19,776)
Administrative expenses (17,661)   (9,966)
Operating profit/(loss) 2,128    (29,742)
Interest payable and similar charges (22,871)   (22,226)
Profit/(Loss) on ordinary activities before taxation (20,743)   (51,968)
Tax on profit on ordinary activities 125    (314)
Profit/(Loss) for the financial year (20,618)   (52,282)
 
4
 
 
Notes
 
2023
£
  2022
£
Fixed assets      
Intangible fixed assets 3 70,202   
Tangible fixed assets 4 996    1,655 
71,198    1,655 
Current assets      
Debtors 5 1,530    15,035 
Cash at bank and in hand 1,943    2,516 
3,473    17,551 
Creditors: amount falling due within one year 6 (131,674)   (14,335)
Net current assets (128,201)   3,216 
 
Total assets less current liabilities (57,003)   4,871 
Creditors: amount falling due after more than one year 7 (197,776)   (238,907)
Provisions for liabilities 8 (189)   (314)
Net assets (254,968)   (234,350)
 

Capital and reserves
     
Called up share capital 1    1 
Profit and loss account (254,969)   (234,351)
Shareholders' funds (254,968)   (234,350)
 


For the year ended 30 November 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These 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 to the Registrar of Companies.
The financial statements were approved by the director on 31 August 2024 and were signed by:


-------------------------------
Swapnkumar Mukeshbhai Patel
Director
5
  Equity share capital   Retained Earnings   Total
£ £ £
At 01 December 2021 1  (182,069) (182,068)
Profit for the year (52,282) (52,282)
Total comprehensive income for the year (52,282) (52,282)
Total investments by and distributions to owners
At 30 November 2022 1  (234,351) (234,350)
At 01 December 2022 1  (234,351) (234,350)
Profit for the year (20,618) (20,618)
Total comprehensive income for the year (20,618) (20,618)
Total investments by and distributions to owners
At 30 November 2023 1  (254,969) (254,968)
6
General Information
Enzymex Limited is a private company, limited by shares, registered in England and Wales, registration number 13004663, registration address 231 Kenton Road, Harrow England, HA3 0HD.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
Statement of compliance
These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
Basis of preparation
The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.
The financial statements are prepared in sterling which is the functional currency of the company.
Going concern basis
Total liabilities exceed current assets at the balance sheet date. The directors consider, however that the company has sufficient liquid assets to meet its liabilities as and when they fall due and that the company has sufficient support from its creditors. Accordingly the director considers that it is appropriate to prepare the accounts on a going concern basis.
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Deferred taxation
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date.
Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date 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.
Current and deferred tax assets and liabilities are not discounted.
Intangible assets
Intangible assets (including purchased goodwill and patents) are amortised at rates calculated to write off the assets on a straight line basis over their estimated useful economic lives. Impairment of intangible assets is only reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable.
Intangible assets - Licences & Registration fees
Licenses are recorded at cost, less accumulated amortization. The amortization of licenses is calculated using the straight-line method over an estimated useful life of 15 years. Although the license terms is for an indefinite period, the amortization period is based on a practical estimate of 15 years, reflecting the expected period over which the license will generate economic benefits.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Fixtures and Fittings 25% Reducing Balance
Computer Equipment 33.33% Straight Line
Provisions
Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.
2.

Average number of employees

Average number of employees during the year was 1 (2022 : 1).
3.

Intangible fixed assets

Cost Licences & Registration fees   Total
  £   £
At 01 December 2022  
Additions 75,216    75,216 
Disposals  
At 30 November 2023 75,216    75,216 
Amortisation
At 01 December 2022  
Charge for year 5,014    5,014 
On disposals  
At 30 November 2023 5,014    5,014 
Net book values
At 30 November 2023 70,202    70,202 
At 30 November 2022  


4.

Tangible fixed assets

Cost or valuation Fixtures and Fittings   Computer Equipment   Total
  £   £   £
At 01 December 2022 115    1,916    2,031 
Additions    
Disposals    
At 30 November 2023 115    1,916    2,031 
Depreciation
At 01 December 2022 14    362    376 
Charge for year 26    633    659 
On disposals    
At 30 November 2023 40    995    1,035 
Net book values
Closing balance as at 30 November 2023 75    921    996 
Opening balance as at 01 December 2022 101    1,554    1,655 


5.

Debtors: amounts falling due within one year

2023
£
  2022
£
Trade Debtors   10,882 
Other Debtors 1,530    4,153 
1,530    15,035 

6.

Creditors: amount falling due within one year

2023
£
  2022
£
Trade Creditors 18,538    3,546 
Taxation and Social Security 11,765   
Other Creditors 101,371    10,789 
131,674    14,335 

7.

Creditors: amount falling due after more than one year

2023
£
  2022
£
Other Creditors 197,776    238,907 
197,776    238,907 

8.

Provisions for liabilities

2023
£
  2022
£
Deferred Tax 189    314 
189    314 

7