2022-04-032023-04-292023-04-29false14020993ENYS ASSOCIATES LTD2024-10-1655100iso4217:GBPxbrli:pure140209932022-04-03140209932023-04-29140209932022-04-032023-04-29140209932022-04-02140209932022-04-02140209932022-04-022022-04-0214020993bus:SmallEntities2022-04-032023-04-2914020993bus:AuditExempt-NoAccountantsReport2022-04-032023-04-2914020993bus:FullAccounts2022-04-032023-04-2914020993bus:PrivateLimitedCompanyLtd2022-04-032023-04-2914020993core:WithinOneYear2023-04-2914020993core:AfterOneYear2023-04-2914020993core:WithinOneYear2022-04-0214020993core:AfterOneYear2022-04-0214020993core:ShareCapital2023-04-2914020993core:SharePremium2023-04-2914020993core:RevaluationReserve2023-04-2914020993core:OtherReservesSubtotal2023-04-2914020993core:RetainedEarningsAccumulatedLosses2023-04-2914020993core:ShareCapital2022-04-0214020993core:SharePremium2022-04-0214020993core:RevaluationReserve2022-04-0214020993core:OtherReservesSubtotal2022-04-0214020993core:RetainedEarningsAccumulatedLosses2022-04-0214020993core:LandBuildings2023-04-2914020993core:PlantMachinery2023-04-2914020993core:Vehicles2023-04-2914020993core:FurnitureFittings2023-04-2914020993core:OfficeEquipment2023-04-2914020993core:NetGoodwill2023-04-2914020993core:IntangibleAssetsOtherThanGoodwill2023-04-2914020993core:ListedExchangeTraded2023-04-2914020993core:UnlistedNon-exchangeTraded2023-04-2914020993core:LandBuildings2022-04-0214020993core:PlantMachinery2022-04-0214020993core:Vehicles2022-04-0214020993core:FurnitureFittings2022-04-0214020993core:OfficeEquipment2022-04-0214020993core:NetGoodwill2022-04-0214020993core:IntangibleAssetsOtherThanGoodwill2022-04-0214020993core:ListedExchangeTraded2022-04-0214020993core:UnlistedNon-exchangeTraded2022-04-0214020993core:LandBuildings2022-04-032023-04-2914020993core:PlantMachinery2022-04-032023-04-2914020993core:Vehicles2022-04-032023-04-2914020993core:FurnitureFittings2022-04-032023-04-2914020993core:OfficeEquipment2022-04-032023-04-2914020993core:NetGoodwill2022-04-032023-04-2914020993core:IntangibleAssetsOtherThanGoodwill2022-04-032023-04-2914020993core:ListedExchangeTraded2022-04-032023-04-2914020993core:UnlistedNon-exchangeTraded2022-04-032023-04-2914020993core:MoreThanFiveYears2022-04-032023-04-2914020993core:Non-currentFinancialInstruments2023-04-2914020993core:Non-currentFinancialInstruments2022-04-0214020993dpl:CostSales2022-04-032023-04-2914020993dpl:DistributionCosts2022-04-032023-04-2914020993core:LandBuildings2022-04-032023-04-2914020993core:PlantMachinery2022-04-032023-04-2914020993core:Vehicles2022-04-032023-04-2914020993core:FurnitureFittings2022-04-032023-04-2914020993core:OfficeEquipment2022-04-032023-04-2914020993dpl:AdministrativeExpenses2022-04-032023-04-2914020993core:NetGoodwill2022-04-032023-04-2914020993core:IntangibleAssetsOtherThanGoodwill2022-04-032023-04-2914020993dpl:GroupUndertakings2022-04-032023-04-2914020993dpl:ParticipatingInterests2022-04-032023-04-2914020993dpl:GroupUndertakingscore:ListedExchangeTraded2022-04-032023-04-2914020993core:ListedExchangeTraded2022-04-032023-04-2914020993dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2022-04-032023-04-2914020993core:UnlistedNon-exchangeTraded2022-04-032023-04-2914020993dpl:CostSales2022-04-022022-04-0214020993dpl:DistributionCosts2022-04-022022-04-0214020993core:LandBuildings2022-04-022022-04-0214020993core:PlantMachinery2022-04-022022-04-0214020993core:Vehicles2022-04-022022-04-0214020993core:FurnitureFittings2022-04-022022-04-0214020993core:OfficeEquipment2022-04-022022-04-0214020993dpl:AdministrativeExpenses2022-04-022022-04-0214020993core:NetGoodwill2022-04-022022-04-0214020993core:IntangibleAssetsOtherThanGoodwill2022-04-022022-04-0214020993dpl:GroupUndertakings2022-04-022022-04-0214020993dpl:ParticipatingInterests2022-04-022022-04-0214020993dpl:GroupUndertakingscore:ListedExchangeTraded2022-04-022022-04-0214020993core:ListedExchangeTraded2022-04-022022-04-0214020993dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2022-04-022022-04-0214020993core:UnlistedNon-exchangeTraded2022-04-022022-04-0214020993core:NetGoodwill2023-04-2914020993core:IntangibleAssetsOtherThanGoodwill2023-04-2914020993core:LandBuildings2023-04-2914020993core:PlantMachinery2023-04-2914020993core:Vehicles2023-04-2914020993core:FurnitureFittings2023-04-2914020993core:OfficeEquipment2023-04-2914020993core:AfterOneYear2023-04-2914020993core:WithinOneYear2023-04-2914020993core:ListedExchangeTraded2023-04-2914020993core:UnlistedNon-exchangeTraded2023-04-2914020993core:ShareCapital2023-04-2914020993core:SharePremium2023-04-2914020993core:RevaluationReserve2023-04-2914020993core:OtherReservesSubtotal2023-04-2914020993core:RetainedEarningsAccumulatedLosses2023-04-2914020993core:NetGoodwill2022-04-0214020993core:IntangibleAssetsOtherThanGoodwill2022-04-0214020993core:LandBuildings2022-04-0214020993core:PlantMachinery2022-04-0214020993core:Vehicles2022-04-0214020993core:FurnitureFittings2022-04-0214020993core:OfficeEquipment2022-04-0214020993core:AfterOneYear2022-04-0214020993core:WithinOneYear2022-04-0214020993core:ListedExchangeTraded2022-04-0214020993core:UnlistedNon-exchangeTraded2022-04-0214020993core:ShareCapital2022-04-0214020993core:SharePremium2022-04-0214020993core:RevaluationReserve2022-04-0214020993core:OtherReservesSubtotal2022-04-0214020993core:RetainedEarningsAccumulatedLosses2022-04-0214020993core:NetGoodwill2022-04-0214020993core:IntangibleAssetsOtherThanGoodwill2022-04-0214020993core:LandBuildings2022-04-0214020993core:PlantMachinery2022-04-0214020993core:Vehicles2022-04-0214020993core:FurnitureFittings2022-04-0214020993core:OfficeEquipment2022-04-0214020993core:AfterOneYear2022-04-0214020993core:WithinOneYear2022-04-0214020993core:ListedExchangeTraded2022-04-0214020993core:UnlistedNon-exchangeTraded2022-04-0214020993core:ShareCapital2022-04-0214020993core:SharePremium2022-04-0214020993core:RevaluationReserve2022-04-0214020993core:OtherReservesSubtotal2022-04-0214020993core:RetainedEarningsAccumulatedLosses2022-04-0214020993core:AfterOneYear2022-04-032023-04-2914020993core:WithinOneYear2022-04-032023-04-2914020993core:Non-currentFinancialInstrumentscore:CostValuation2022-04-032023-04-2914020993core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2022-04-032023-04-2914020993core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2022-04-032023-04-2914020993core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2022-04-032023-04-2914020993core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2022-04-032023-04-2914020993core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2022-04-032023-04-2914020993core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2022-04-032023-04-2914020993core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2022-04-032023-04-2914020993core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2022-04-032023-04-2914020993core:Non-currentFinancialInstrumentscore:CostValuation2023-04-2914020993core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2023-04-2914020993core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2023-04-2914020993core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2023-04-2914020993core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2023-04-2914020993core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2023-04-2914020993core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2023-04-2914020993core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2023-04-2914020993core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2023-04-2914020993core:Non-currentFinancialInstrumentscore:CostValuation2022-04-0214020993core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2022-04-0214020993core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2022-04-0214020993core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2022-04-0214020993core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2022-04-0214020993core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2022-04-0214020993core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2022-04-0214020993core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2022-04-0214020993core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2022-04-0214020993bus:Director12022-04-032023-04-2914020993bus:Director22022-04-032023-04-29

ENYS ASSOCIATES LTD

Registered Number
14020993
(England and Wales)

Unaudited Financial Statements for the Period ended
29 April 2023

ENYS ASSOCIATES LTD
Company Information
for the period from 3 April 2022 to 29 April 2023

Directors

CHAPMAN, Nigel Peter
LINDSAY CHAPMAN, Heather Elizabeth

Registered Address

The Bungalow
Enys Hill
Penryn
TR10 9BA

Registered Number

14020993 (England and Wales)
ENYS ASSOCIATES LTD
Balance Sheet as at
29 April 2023

Notes

2023

£

£

Fixed assets
Intangible assets3857
Tangible assets4989
1,846
Current assets
Debtors511,000
Cash at bank and on hand12
11,012
Creditors amounts falling due within one year6(5,298)
Net current assets (liabilities)5,714
Total assets less current liabilities7,560
Provisions for liabilities7(188)
Net assets7,372
Capital and reserves
Called up share capital2
Profit and loss account7,370
Shareholders' funds7,372
The financial statements were approved and authorised for issue by the Board of Directors on 16 October 2024, and are signed on its behalf by:
CHAPMAN, Nigel Peter
Director
Registered Company No. 14020993
ENYS ASSOCIATES LTD
Notes to the Financial Statements
for the period ended 29 April 2023

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.
Statement of compliance
The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.
Turnover policy
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.
Current taxation
Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income. Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.
Deferred tax
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Intangible assets
Intangible assets are stated at cost less accumulated amortisation and accumulated impairment losses. The assets are reviewed for impairment if the above factors indicate that the carrying amount may be impaired. Amortisation is included in 'administrative expenses' in the profit and loss account.
Tangible fixed assets and depreciation
All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Reducing balance (%)
Plant and machinery20
2.Average number of employees

2023
Average number of employees during the year0
3.Intangible assets

Other

Total

££
Cost or valuation
Additions952952
At 29 April 23952952
Amortisation and impairment
Charge for year9595
At 29 April 239595
Net book value
At 29 April 23857857
At 02 April 22--
4.Tangible fixed assets

Plant & machinery

Total

££
Cost or valuation
Additions1,2361,236
At 29 April 231,2361,236
Depreciation and impairment
Charge for year247247
At 29 April 23247247
Net book value
At 29 April 23989989
At 02 April 22--
5.Debtors: amounts due within one year

2023

£
Other debtors11,000
Total11,000
6.Creditors: amounts due within one year

2023

£
Trade creditors / trade payables37
Taxation and social security4,361
Accrued liabilities and deferred income900
Total5,298
7.Provisions for liabilities

2023

£
Net deferred tax liability (asset)188
Total188