2023-02-012024-01-312024-01-31false11150860EN ROUTE SERVICES LTD2024-10-02iso4217:GBPxbrli:pure111508602023-02-01111508602024-01-31111508602023-02-012024-01-31111508602022-02-01111508602023-01-31111508602022-02-012023-01-3111150860bus:SmallEntities2023-02-012024-01-3111150860bus:AuditExempt-NoAccountantsReport2023-02-012024-01-3111150860bus:FullAccounts2023-02-012024-01-3111150860bus:PrivateLimitedCompanyLtd2023-02-012024-01-3111150860core:WithinOneYear2024-01-3111150860core:AfterOneYear2024-01-3111150860core:WithinOneYear2023-01-3111150860core:AfterOneYear2023-01-3111150860core:ShareCapital2024-01-3111150860core:SharePremium2024-01-3111150860core:RevaluationReserve2024-01-3111150860core:OtherReservesSubtotal2024-01-3111150860core:RetainedEarningsAccumulatedLosses2024-01-3111150860core:ShareCapital2023-01-3111150860core:SharePremium2023-01-3111150860core:RevaluationReserve2023-01-3111150860core:OtherReservesSubtotal2023-01-3111150860core:RetainedEarningsAccumulatedLosses2023-01-3111150860core:LandBuildings2024-01-3111150860core:PlantMachinery2024-01-3111150860core:Vehicles2024-01-3111150860core:FurnitureFittings2024-01-3111150860core:OfficeEquipment2024-01-3111150860core:NetGoodwill2024-01-3111150860core:IntangibleAssetsOtherThanGoodwill2024-01-3111150860core:ListedExchangeTraded2024-01-3111150860core:UnlistedNon-exchangeTraded2024-01-3111150860core:LandBuildings2023-01-3111150860core:PlantMachinery2023-01-3111150860core:Vehicles2023-01-3111150860core:FurnitureFittings2023-01-3111150860core:OfficeEquipment2023-01-3111150860core:NetGoodwill2023-01-3111150860core:IntangibleAssetsOtherThanGoodwill2023-01-3111150860core:ListedExchangeTraded2023-01-3111150860core:UnlistedNon-exchangeTraded2023-01-3111150860core:LandBuildings2023-02-012024-01-3111150860core:PlantMachinery2023-02-012024-01-3111150860core:Vehicles2023-02-012024-01-3111150860core:FurnitureFittings2023-02-012024-01-3111150860core:OfficeEquipment2023-02-012024-01-3111150860core:NetGoodwill2023-02-012024-01-3111150860core:IntangibleAssetsOtherThanGoodwill2023-02-012024-01-3111150860core:ListedExchangeTraded2023-02-012024-01-3111150860core:UnlistedNon-exchangeTraded2023-02-012024-01-3111150860core:MoreThanFiveYears2023-02-012024-01-3111150860core:Non-currentFinancialInstruments2024-01-3111150860core:Non-currentFinancialInstruments2023-01-3111150860dpl:CostSales2023-02-012024-01-3111150860dpl:DistributionCosts2023-02-012024-01-3111150860core:LandBuildings2023-02-012024-01-3111150860core:PlantMachinery2023-02-012024-01-3111150860core:Vehicles2023-02-012024-01-3111150860core:FurnitureFittings2023-02-012024-01-3111150860core:OfficeEquipment2023-02-012024-01-3111150860dpl:AdministrativeExpenses2023-02-012024-01-3111150860core:NetGoodwill2023-02-012024-01-3111150860core:IntangibleAssetsOtherThanGoodwill2023-02-012024-01-3111150860dpl:GroupUndertakings2023-02-012024-01-3111150860dpl:ParticipatingInterests2023-02-012024-01-3111150860dpl:GroupUndertakingscore:ListedExchangeTraded2023-02-012024-01-3111150860core:ListedExchangeTraded2023-02-012024-01-3111150860dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2023-02-012024-01-3111150860core:UnlistedNon-exchangeTraded2023-02-012024-01-3111150860dpl:CostSales2022-02-012023-01-3111150860dpl:DistributionCosts2022-02-012023-01-3111150860core:LandBuildings2022-02-012023-01-3111150860core:PlantMachinery2022-02-012023-01-3111150860core:Vehicles2022-02-012023-01-3111150860core:FurnitureFittings2022-02-012023-01-3111150860core:OfficeEquipment2022-02-012023-01-3111150860dpl:AdministrativeExpenses2022-02-012023-01-3111150860core:NetGoodwill2022-02-012023-01-3111150860core:IntangibleAssetsOtherThanGoodwill2022-02-012023-01-3111150860dpl:GroupUndertakings2022-02-012023-01-3111150860dpl:ParticipatingInterests2022-02-012023-01-3111150860dpl:GroupUndertakingscore:ListedExchangeTraded2022-02-012023-01-3111150860core:ListedExchangeTraded2022-02-012023-01-3111150860dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2022-02-012023-01-3111150860core:UnlistedNon-exchangeTraded2022-02-012023-01-3111150860core:NetGoodwill2024-01-3111150860core:IntangibleAssetsOtherThanGoodwill2024-01-3111150860core:LandBuildings2024-01-3111150860core:PlantMachinery2024-01-3111150860core:Vehicles2024-01-3111150860core:FurnitureFittings2024-01-3111150860core:OfficeEquipment2024-01-3111150860core:AfterOneYear2024-01-3111150860core:WithinOneYear2024-01-3111150860core:ListedExchangeTraded2024-01-3111150860core:UnlistedNon-exchangeTraded2024-01-3111150860core:ShareCapital2024-01-3111150860core:SharePremium2024-01-3111150860core:RevaluationReserve2024-01-3111150860core:OtherReservesSubtotal2024-01-3111150860core:RetainedEarningsAccumulatedLosses2024-01-3111150860core:NetGoodwill2023-01-3111150860core:IntangibleAssetsOtherThanGoodwill2023-01-3111150860core:LandBuildings2023-01-3111150860core:PlantMachinery2023-01-3111150860core:Vehicles2023-01-3111150860core:FurnitureFittings2023-01-3111150860core:OfficeEquipment2023-01-3111150860core:AfterOneYear2023-01-3111150860core:WithinOneYear2023-01-3111150860core:ListedExchange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EN ROUTE SERVICES LTD

Registered Number
11150860
(England and Wales)

Unaudited Financial Statements for the Year ended
31 January 2024

EN ROUTE SERVICES LTD
Company Information
for the year from 1 February 2023 to 31 January 2024

Director

ALI, Shiraj

Registered Address

648 Lea Bridge Road
London
E10 6AP

Registered Number

11150860 (England and Wales)
EN ROUTE SERVICES LTD
Balance Sheet as at
31 January 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Intangible assets32,0002,500
Tangible assets440,30652,469
42,30654,969
Current assets
Stocks56,1745,762
Debtors614,593199,336
Cash at bank and on hand181,151831
201,918205,929
Creditors amounts falling due within one year7(257,781)(250,255)
Net current assets (liabilities)(55,863)(44,326)
Total assets less current liabilities(13,557)10,643
Net assets(13,557)10,643
Capital and reserves
Called up share capital100100
Profit and loss account(13,657)10,543
Shareholders' funds(13,557)10,643
The financial statements were approved and authorised for issue by the Director on 2 October 2024, and are signed on its behalf by:
ALI, Shiraj
Director
Registered Company No. 11150860
EN ROUTE SERVICES LTD
Notes to the Financial Statements
for the year ended 31 January 2024

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
Functional and presentation currency
The financial statements are presented in sterling and this is the functional currency of the company.
Turnover policy
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.
Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.
Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

Reducing balance (%)Straight line (years)
Land and buildings-5
Plant and machinery25-
Fixtures and fittings25-
Office Equipment25-
Finance leases and hire purchase contracts
Assets held under finance leases which are leases where substantially all the risks and rewards of ownership of the asset have passed to the company, and hire purchase contracts are capitalised in the balance sheet. They are depreciated over the shorter of their useful lives or the term of the lease. Hire purchase and leasing commitments Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.
Stocks and work in progress
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.
Financial instruments
The company has elected to apply the provisions of Section 11 'Basic Financial Instruments' and Section 12 'Other Financial Instruments Issues' of FRS 102 to all of its financial instruments. Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument. Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention 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 initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method 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. Financial assets classified as receivable within one year are not amortised. Basic financial liabilities Basic financial liabilities, including creditors are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised
Share capital
Ordinary shares are classified as equity. Incremental costs directly attributable to the issue of new ordinary shares or options are shown in equity as a deduction, net of tax, from the proceeds.
2.Average number of employees

20242023
Average number of employees during the year45
3.Intangible assets

Goodwill

Total

££
Cost or valuation
At 01 February 235,0005,000
At 31 January 245,0005,000
Amortisation and impairment
At 01 February 232,5002,500
Charge for year500500
At 31 January 243,0003,000
Net book value
At 31 January 242,0002,000
At 31 January 232,5002,500
4.Tangible fixed assets

Land & buildings

Plant & machinery

Fixtures & fittings

Office Equipment

Total

£££££
Cost or valuation
At 01 February 2338,70748,3042,9002,12392,034
At 31 January 2438,70748,3042,9002,12392,034
Depreciation and impairment
At 01 February 233,92534,58642363139,565
Charge for year7,7423,42861937412,163
At 31 January 2411,66738,0141,0421,00551,728
Net book value
At 31 January 2427,04010,2901,8581,11840,306
At 31 January 2334,78213,7182,4771,49252,469
5.Stocks

2024

2023

££
Raw materials and consumables6,1745,762
Total6,1745,762
6.Debtors: amounts due within one year

2024

2023

££
Other debtors13,200197,669
Prepayments and accrued income1,3931,667
Total14,593199,336
7.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables4,26978,978
Taxation and social security11,6612,887
Other creditors241,851166,306
Accrued liabilities and deferred income-2,084
Total257,781250,255
8.Related party transactions
Included in other creditors falling due within one year is an amount of £Nil (2023: £97,434 credit) due to the director. Included in other creditors falling due within one year is an amount of £241,851 (2023: £59,557) due to En route solutions Ltd, a company connected to the director. Included in other debtors falling due within one year is an amount of £Nil (2023: £103,864) due from En route subway Ltd, a company connected to the director.