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Registered number: 10498962
E N Homes Ltd
Unaudited Financial Statements
For The Year Ended 31 December 2023
ZA LTD
FMAAT AND FFA
Contents
Page
Accountants' Report 1
Balance Sheet 2—3
Statement of Changes in Equity 4
Notes to the Financial Statements 5—6
Page 1
Accountants' Report
Report of the Accountant to the directors of E N Homes Ltd
These financial statements have been prepared in accordance with our terms of engagement and in order to assist you to fulfil your duties under the Companies Acts that relate to preparing the financial statements of the company for the year ended 31 December 2023.
We have prepared these financial statements based on the accounting records, information and explanations provided by you. We do not express any opinion on the financial statements.
On the Balance Sheet you have acknowledged your duties under the prevailing Companies Acts to ensure that the company keeps adequate accounting records and prepares financial statements that give “a true and fair view”.
You have determined that the company is exempt from the statutory requirement for an audit for this accounting year. Therefore, the financial statements are unaudited.
The financial statements are provided exclusively to the director for the limited purpose mentioned above, and may not be used or relied upon for any other purpose or by any other person, and we shall not be liable for any other usage or reliance.
Signed
ZA Ltd
21/09/2024
ZA LTD
FMAAT AND FFA
Page 1
Page 2
Balance Sheet
Registered number: 10498962
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 213,797 214,026
213,797 214,026
CURRENT ASSETS
Cash at bank and in hand 3,219 3,005
3,219 3,005
Creditors: Amounts Falling Due Within One Year 6 (521 ) (3,395 )
NET CURRENT ASSETS (LIABILITIES) 2,698 (390 )
TOTAL ASSETS LESS CURRENT LIABILITIES 216,495 213,636
Creditors: Amounts Falling Due After More Than One Year 7 (219,481 ) (219,481 )
NET LIABILITIES (2,986 ) (5,845 )
CAPITAL AND RESERVES
Called up share capital 8 100 100
Profit and Loss Account (3,086 ) (5,945 )
SHAREHOLDERS' FUNDS (2,986) (5,845)
Page 2
Page 3
For the year ending 31 December 2023 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mrs Nesha Holas
Director
Mr Errol Holas
Director
21/09/2024
The notes on pages 5 to 6 form part of these financial statements.
Page 3
Page 4
Statement of Changes in Equity
Share Capital Profit and Loss Account Total
£ £ £
As at 1 January 2022 100 (5,324 ) (5,224)
Loss for the year and total comprehensive income - (621 ) (621)
As at 31 December 2022 and 1 January 2023 100 (5,945 ) (5,845)
Profit for the year and total comprehensive income - 2,859 2,859
As at 31 December 2023 100 (3,086 ) (2,986)
Page 4
Page 5
Notes to the Financial Statements
1. General Information
E N Homes Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 10498962 . The registered office is 8 Colton Road, Harrow, Middlesex, HA1 1SG.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Leasehold -
Fixtures & Fittings 15% on reducing balance method
3. Average Number of Employees
Average number of employees, including directors, during the year was:
2023 2022
Office and administration 1 1
1 1
4. Tangible Assets
Land & Property
Leasehold Fixtures & Fittings Total
£ £ £
Cost
As at 1 January 2023 212,500 2,785 215,285
As at 31 December 2023 212,500 2,785 215,285
Depreciation
As at 1 January 2023 - 1,259 1,259
Provided during the period - 229 229
As at 31 December 2023 - 1,488 1,488
...CONTINUED
Page 5
Page 6
Net Book Value
As at 31 December 2023 212,500 1,297 213,797
As at 1 January 2023 212,500 1,526 214,026
5. Investments
All investment properties are carried at fair value determined annually and derived from the current market rents and
investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or
condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the profit and loss
account.
6. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Accruals and deferred income 521 3,395
7. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Bank loans 148,750 148,750
Directors loan account 70,731 70,731
219,481 219,481
8. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 100 100
Page 6