Silverfin false true 31/12/2023 01/01/2023 31/12/2023 Nathan Peter Robert Gore 14/01/2014 Luisa Muguetty Rodriguez Vega 14/01/2014 25 September 2024 The principal activity of the Company during the financial year was that of a dormant holding company. SC428286 2023-12-31 SC428286 bus:Director1 2023-12-31 SC428286 bus:Director2 2023-12-31 SC428286 core:CurrentFinancialInstruments 2023-12-31 SC428286 core:CurrentFinancialInstruments 2022-12-31 SC428286 2022-12-31 SC428286 core:ShareCapital 2023-12-31 SC428286 core:ShareCapital 2022-12-31 SC428286 core:RetainedEarningsAccumulatedLosses 2023-12-31 SC428286 core:RetainedEarningsAccumulatedLosses 2022-12-31 SC428286 bus:OrdinaryShareClass1 2023-12-31 SC428286 bus:OrdinaryShareClass2 2023-12-31 SC428286 bus:OrdinaryShareClass3 2023-12-31 SC428286 2023-01-01 2023-12-31 SC428286 bus:FilletedAccounts 2023-01-01 2023-12-31 SC428286 bus:SmallEntities 2023-01-01 2023-12-31 SC428286 bus:AuditExemptWithAccountantsReport 2023-01-01 2023-12-31 SC428286 bus:PrivateLimitedCompanyLtd 2023-01-01 2023-12-31 SC428286 bus:Director1 2023-01-01 2023-12-31 SC428286 bus:Director2 2023-01-01 2023-12-31 SC428286 2022-01-01 2022-12-31 SC428286 bus:OrdinaryShareClass1 2023-01-01 2023-12-31 SC428286 bus:OrdinaryShareClass1 2022-01-01 2022-12-31 SC428286 bus:OrdinaryShareClass2 2023-01-01 2023-12-31 SC428286 bus:OrdinaryShareClass2 2022-01-01 2022-12-31 SC428286 bus:OrdinaryShareClass3 2023-01-01 2023-12-31 SC428286 bus:OrdinaryShareClass3 2022-01-01 2022-12-31 iso4217:GBP xbrli:pure xbrli:shares

Company No: SC428286 (Scotland)

ENTERON SERVICES LTD

UNAUDITED FINANCIAL STATEMENTS
FOR THE FINANCIAL YEAR ENDED 31 DECEMBER 2023
PAGES FOR FILING WITH THE REGISTRAR

ENTERON SERVICES LTD

UNAUDITED FINANCIAL STATEMENTS

FOR THE FINANCIAL YEAR ENDED 31 DECEMBER 2023

Contents

ENTERON SERVICES LTD

BALANCE SHEET

AS AT 31 DECEMBER 2023
ENTERON SERVICES LTD

BALANCE SHEET (continued)

AS AT 31 DECEMBER 2023
2023 2022
£ £
Current assets
Debtors 3 148,777 148,777
148,777 148,777
Creditors: amounts falling due within one year 4 ( 769) ( 769)
Net current assets 148,008 148,008
Total assets less current liabilities 148,008 148,008
Net assets 148,008 148,008
Capital and reserves
Called-up share capital 5 4 4
Profit and loss account 148,004 148,004
Total shareholder's funds 148,008 148,008

Enteron Services Ltd (registered number: SC428286) did not trade during the current or preceding financial year and has made neither profit nor loss, nor any other comprehensive income. There have been no movements in shareholders’ funds during the current or preceding financial year and therefore no Statement of Changes of Equity has been included. For the financial year ending 31 December 2023 the Company was entitled to exemption from audit under section 480 of the Companies Act 2006 relating to dormant companies.

Directors' responsibilities:

The financial statements of Enteron Services Ltd (registered number: SC428286) were approved and authorised for issue by the Board of Directors on 25 September 2024. They were signed on its behalf by:

Nathan Peter Robert Gore
Director
Luisa Muguetty Rodriguez Vega
Director
ENTERON SERVICES LTD

NOTES TO THE FINANCIAL STATEMENTS

FOR THE FINANCIAL YEAR ENDED 31 DECEMBER 2023
ENTERON SERVICES LTD

NOTES TO THE FINANCIAL STATEMENTS

FOR THE FINANCIAL YEAR ENDED 31 DECEMBER 2023
1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

Enteron Services Ltd (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in Scotland. The address of the Company's registered office is 39 Queens Road, Aberdeen, AB15 4ZN, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Going concern

The directors have assessed the Balance Sheet and likely future cash flows at the date of approving these financial statements. The directors have a reasonable expectation that the Company has adequate resources to continue in operational existence and to meet its financial obligations as they fall due for at least 12 months from the date of signing these financial statements. Accordingly, they continue to adopt the going concern basis in preparing the financial statements.

Profit and Loss account

The company has not traded during the year or the preceding financial period. During this time the company received no income and incurred no expenditure and therefore no Profit and Loss account is presented in these financial statements.

Financial instruments

Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the instrument.

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after deducting all of its liabilities.

Financial assets and liabilities are only offset in the Balance Sheet when, and only when there exists a legally enforceable right to set off the recognised amounts and the Company intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

Basic financial assets
Basic financial assets, which include debtors and cash and bank balances, are measured at transaction price including transaction costs.

Basic financial liabilities
Basic financial liabilities, including creditors, are recognised at transaction price.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less.

Equity instruments
Equity instruments issued by the Company are recorded at the fair value of cash or other resources received or receivable, net of direct issue costs. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the Company.

2. Employees

2023 2022
Number Number
Monthly average number of persons employed by the Company during the year, including directors 2 2

3. Debtors

2023 2022
£ £
Amounts owed by Parent undertakings 148,777 148,777

4. Creditors: amounts falling due within one year

2023 2022
£ £
Other taxation and social security 769 769

5. Called-up share capital

2023 2022
£ £
Allotted, called-up and fully-paid
2 Ordinary shares of £ 1.00 each 2 2
1 Ordinary A share of £ 1.00 1 1
1 Ordinary B share of £ 1.00 1 1
4 4