Caseware UK (AP4) 2023.0.135 2023.0.135 2023-12-312023-12-31truefalse2023-01-01The principal activity of the company is to provide consultancy services.11trueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 09897447 2023-01-01 2023-12-31 09897447 2022-01-01 2022-12-31 09897447 2023-12-31 09897447 2022-12-31 09897447 2022-01-01 09897447 c:Director1 2023-01-01 2023-12-31 09897447 d:CurrentFinancialInstruments 2023-12-31 09897447 d:CurrentFinancialInstruments 2022-12-31 09897447 d:CurrentFinancialInstruments d:WithinOneYear 2023-12-31 09897447 d:CurrentFinancialInstruments d:WithinOneYear 2022-12-31 09897447 d:ShareCapital 2023-01-01 2023-12-31 09897447 d:ShareCapital 2023-12-31 09897447 d:ShareCapital 2022-01-01 2022-12-31 09897447 d:ShareCapital 2022-12-31 09897447 d:ShareCapital 2022-01-01 09897447 d:RetainedEarningsAccumulatedLosses 2023-01-01 2023-12-31 09897447 d:RetainedEarningsAccumulatedLosses 2023-12-31 09897447 d:RetainedEarningsAccumulatedLosses 2022-01-01 2022-12-31 09897447 d:RetainedEarningsAccumulatedLosses 2022-12-31 09897447 d:RetainedEarningsAccumulatedLosses 2022-01-01 09897447 d:FinancialAssetsDesignatedFairValueThroughProfitOrLoss 2023-12-31 09897447 d:FinancialAssetsDesignatedFairValueThroughProfitOrLoss 2022-12-31 09897447 c:OrdinaryShareClass1 2023-01-01 2023-12-31 09897447 c:OrdinaryShareClass1 2023-12-31 09897447 c:OrdinaryShareClass1 2022-12-31 09897447 c:FRS102 2023-01-01 2023-12-31 09897447 c:AuditExempt-NoAccountantsReport 2023-01-01 2023-12-31 09897447 c:FullAccounts 2023-01-01 2023-12-31 09897447 c:PrivateLimitedCompanyLtd 2023-01-01 2023-12-31 xbrli:shares iso4217:GBP xbrli:pure

Registered number: 09897447









EN CAPITAL ADVISORY LIMITED







UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 DECEMBER 2023

 
EN CAPITAL ADVISORY LIMITED
 

CONTENTS



Page
Balance Sheet
 
1
Statement of Changes in Equity
 
2
Notes to the Financial Statements
 
3 - 6

 
EN CAPITAL ADVISORY LIMITED
REGISTERED NUMBER: 09897447

BALANCE SHEET
AS AT 31 DECEMBER 2023

2023
2022
Note
£
£

  

Current assets
  

Debtors: amounts falling due within one year
 4 
5,628
2,540

Cash at bank and in hand
 5 
142,515
184,634

  
148,143
187,174

Creditors: amounts falling due within one year
 6 
(19,731)
(10,986)

Net current assets
  
 
 
128,412
 
 
176,188

Total assets less current liabilities
  
128,412
176,188

  

Net assets
  
128,412
176,188


Capital and reserves
  

Called up share capital 
 8 
1,000
1,000

Profit and loss account
  
127,412
175,188

  
128,412
176,188


The director considers that the company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The director acknowledges her responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared 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 financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has opted not to file the profit and loss account in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf by: 




E K Dyvik
Director

Date: 11 September 2024

The notes on pages 3 to 6 form part of these financial statements.
Page 1

 
EN CAPITAL ADVISORY LIMITED
 

STATEMENT OF CHANGES IN EQUITY
FOR THE YEAR ENDED 31 DECEMBER 2023


Called up share capital
Profit and loss account
Total equity

£
£
£


At 1 January 2022
1,000
186,559
187,559


Comprehensive income for the year

Loss for the year
-
(11,371)
(11,371)


Other comprehensive income for the year
-
-
-


Total comprehensive income for the year
-
(11,371)
(11,371)


Total transactions with owners
-
-
-



At 1 January 2023
1,000
175,188
176,188


Comprehensive income for the year

Loss for the year
-
(27,776)
(27,776)


Other comprehensive income for the year
-
-
-


Total comprehensive income for the year
-
(27,776)
(27,776)


Contributions by and distributions to owners

Dividends: Equity capital
-
(20,000)
(20,000)


Total transactions with owners
-
(20,000)
(20,000)


At 31 December 2023
1,000
127,412
128,412


The notes on pages 3 to 6 form part of these financial statements.
Page 2

 
EN CAPITAL ADVISORY LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023

1.


General information

EN Capital Advisory Limited is a private company, limited by shares, incorporated in England and Wales with registration number 09897447. The registered office is Eighth Floor, 6 New Street Square, New Fetter Lane, London, EC4A 3AQ.

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

The following principal accounting policies have been applied:

 
2.2

Going concern

The financial statements have been prepared on a going concern basis which assumes that the company will continue in operational financial existence for the forseeable future. The company expects the continued support of the director, who has confirmed that she will provide such financial support as is necessary for the company to meet its liabilities as they fall due and continue in operation for a period of at least twelve months from the date of signing of the financial statements of the company.

 
2.3

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable. The following criteria must also be met before revenue is recognised:

Rendering of services

Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:
the amount of revenue can be measured reliably;
it is probable that the company will receive the consideration due under the contract;
the stage of completion of the contract at the end of the reporting period can be measured reliably; and
the costs incurred and the costs to complete the contract can be measured reliably.

 
2.4

Taxation

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

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

Page 3

 
EN CAPITAL ADVISORY LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023

2.Accounting policies (continued)

 
2.5

Debtors

Short term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

 
2.6

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

 
2.7

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

 
2.8

Financial instruments

Basic financial assets

Basic financial assets, which include trade and other receivables, cash and bank balances, are initially measured at their transaction price including transaction costs and are subsequently carried at their amortised cost using the effective interest method, less any provision for impairment, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest.

Discounting is omitted where the effect of discounting is immaterial. The company's cash and cash equivalents, trade and most other receivables due with the operating cycle fall into this category of financial instruments.

 
2.9

Dividends

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.


3.


Employees

The average monthly number of employees, including directors, during the year was 1 (2022 - 1).

Page 4

 
EN CAPITAL ADVISORY LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023

4.


Debtors

2023
2022
£
£


Prepayments and accrued income
2,975
-

Tax recoverable
2,653
2,540

5,628
2,540



5.


Cash and cash equivalents

2023
2022
£
£

Cash at bank and in hand
142,515
184,634

142,515
184,634



6.


Creditors: Amounts falling due within one year

2023
2022
£
£

Trade creditors
-
5,365

Other taxation and social security
14,110
-

Other creditors
41
41

Accruals and deferred income
5,580
5,580

19,731
10,986



7.


Financial instruments

2023
2022
£
£

Financial assets


Financial assets measured at fair value through profit or loss
142,515
184,634




Financial assets measured at fair value through profit or loss comprise cash at bank and in hand.

Page 5

 
EN CAPITAL ADVISORY LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023

8.


Share capital

2023
2022
£
£
Allotted, called up and fully paid



1,000 (2022 - 1,000) Ordinary shares of £1 each
1,000
1,000


 
Page 6