Registered number
09478665
Enthuse Communications Limited
Unaudited Filleted Accounts
31 March 2024
Enthuse Communications Limited
Registered number: 09478665
Balance Sheet
As at 31 March 2024
Notes 2024 2023
£ £
Fixed assets
Tangible assets 3 1,585 2,185
Current assets
Work in progress 28,772 18,742
Debtors 4 24,793 65,643
Cash at bank and in hand 41,603 31,318
95,168 115,703
Creditors: amounts falling due within one year 5 (23,473) (6,690)
Net current assets 71,695 109,013
Net assets 73,280 111,198
Capital and reserves
Called up share capital 1 1
Profit and loss account 73,279 111,197
Shareholder's funds 73,280 111,198
The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges her responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
Andrea Law
Director
Approved by the board on 20 October 2024
Enthuse Communications Limited
Notes to the Accounts
for the year ended 31 March 2024
1 Accounting policies
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).
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 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.
Tangible fixed assets
Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:
Office equipment over 4 years
Debtors
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
Creditors
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
Taxation
A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. 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.
Provisions
Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.
Pensions
Contributions to defined contribution plans are expensed in the period to which they relate.
2 Employees 2024 2023
Number Number
Average number of persons employed by the company 4 4
3 Tangible fixed assets
Office equipment
£
Cost
At 1 April 2023 12,988
Additions 471
At 31 March 2024 13,459
Depreciation
At 1 April 2023 10,803
Charge for the year 1,071
At 31 March 2024 11,874
Net book value
At 31 March 2024 1,585
At 31 March 2023 2,185
4 Debtors 2024 2023
£ £
Trade debtors 21,516 50,842
Taxation and social security costs - 13,374
Other debtors 3,277 1,427
24,793 65,643
5 Creditors: amounts falling due within one year 2024 2023
£ £
Trade creditors 182 1,992
Taxation and social security costs 7,162 1,920
Other creditors 16,129 2,778
23,473 6,690
6 Related party transactions
The company owed £12,675 (2023 - £292) to Andrea Law, director and shareholder at the year-end. This loan is interest-free and repayable on demand.
7 Controlling party
The company is controlled by Andrea Law, director and shareholder.
8 Other information
Enthuse Communications Limited is a private company limited by shares and incorporated in England. Its registered office is:
17 Princes Road
Sale
Cheshire
M33 3EH
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