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Registered number: 11639831
Enosi Consulting Ltd
Unaudited Financial Statements
For The Year Ended 31 December 2023
Tax and Advise Ltd
19 The Circle
Queen Elizabeth Street
London
SE1 2JE
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 11639831
2023 2022
Notes £ £ £ £
FIXED ASSETS
Investments 4 301,271 301,271
301,271 301,271
CURRENT ASSETS
Cash at bank and in hand 1,521 109
1,521 109
Creditors: Amounts Falling Due Within One Year 6 (542,157 ) (571,568 )
NET CURRENT ASSETS (LIABILITIES) (540,636 ) (571,459 )
TOTAL ASSETS LESS CURRENT LIABILITIES (239,365 ) (270,188 )
NET LIABILITIES (239,365 ) (270,188 )
CAPITAL AND RESERVES
Called up share capital 7 1,000 1,000
Revaluation reserve 8 (239,959 ) (239,959 )
Profit and Loss Account (406 ) (31,229 )
SHAREHOLDERS' FUNDS (239,365) (270,188)
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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 member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges her 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
Ms Giulia Del Dono
Director
25/09/2024
The notes on pages 3 to 4 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
Enosi Consulting Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 11639831 . The registered office is 19 The Circle , Queen Elizabeth Street, London, SE1 2JE.
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. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
2.4. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2022: NIL)
- -
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4. Investments
Unlisted
£
Cost
As at 1 January 2023 301,271
As at 31 December 2023 301,271
Provision
As at 1 January 2023 -
As at 31 December 2023 -
Net Book Value
As at 31 December 2023 301,271
As at 1 January 2023 301,271
Enosi Consulting ltd has investment as follows:
Trustee Spa for £89,080.50 (€100,000)
Blu Sky Angel Lab for £43,272.50 (€50,000)
Pharma Tech Holding for £86,466.38 (€100,100)
IGEA Pharma N.V. for £82,451.40 (€227,700 and CHF144,000)
6. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 27 1,018
Corporation tax 927 -
E'nosi S.R.L 539,603 568,940
Other creditor 400 400
Accruals and deferred income 1,200 1,210
542,157 571,568
7. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 1,000 1,000
8. Reserves
Revaluation Reserve
£
As at 1 January 2023 (239,959 )
As at 31 December 2023 (239,959 )
9. Ultimate Controlling Party
The company's ultimate controlling party is Ms Giulia Del Dono by virtue of his ownership of 75% or more of the issued share capital in the company.
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