Caseware UK (AP4) 2023.0.135 2023.0.135 2024-03-312024-03-31false2023-04-01No description of principal activity1010truetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 05950735 2023-04-01 2024-03-31 05950735 2022-04-01 2023-03-31 05950735 2024-03-31 05950735 2023-03-31 05950735 c:CompanySecretary1 2023-04-01 2024-03-31 05950735 c:Director1 2023-04-01 2024-03-31 05950735 c:RegisteredOffice 2023-04-01 2024-03-31 05950735 d:MotorVehicles 2023-04-01 2024-03-31 05950735 d:MotorVehicles 2024-03-31 05950735 d:MotorVehicles 2023-03-31 05950735 d:MotorVehicles d:OwnedOrFreeholdAssets 2023-04-01 2024-03-31 05950735 d:FurnitureFittings 2023-04-01 2024-03-31 05950735 d:FurnitureFittings 2024-03-31 05950735 d:FurnitureFittings 2023-03-31 05950735 d:FurnitureFittings d:OwnedOrFreeholdAssets 2023-04-01 2024-03-31 05950735 d:OwnedOrFreeholdAssets 2023-04-01 2024-03-31 05950735 d:CurrentFinancialInstruments 2024-03-31 05950735 d:CurrentFinancialInstruments 2023-03-31 05950735 d:Non-currentFinancialInstruments 2024-03-31 05950735 d:Non-currentFinancialInstruments 2023-03-31 05950735 d:CurrentFinancialInstruments d:WithinOneYear 2024-03-31 05950735 d:CurrentFinancialInstruments d:WithinOneYear 2023-03-31 05950735 d:Non-currentFinancialInstruments d:AfterOneYear 2024-03-31 05950735 d:Non-currentFinancialInstruments d:AfterOneYear 2023-03-31 05950735 d:Non-currentFinancialInstruments d:BetweenTwoFiveYears 2024-03-31 05950735 d:Non-currentFinancialInstruments d:BetweenTwoFiveYears 2023-03-31 05950735 d:ShareCapital 2024-03-31 05950735 d:ShareCapital 2023-03-31 05950735 d:CapitalRedemptionReserve 2024-03-31 05950735 d:CapitalRedemptionReserve 2023-03-31 05950735 d:RetainedEarningsAccumulatedLosses 2024-03-31 05950735 d:RetainedEarningsAccumulatedLosses 2023-03-31 05950735 c:FRS102 2023-04-01 2024-03-31 05950735 c:AuditExempt-NoAccountantsReport 2023-04-01 2024-03-31 05950735 c:FullAccounts 2023-04-01 2024-03-31 05950735 c:PrivateLimitedCompanyLtd 2023-04-01 2024-03-31 05950735 e:PoundSterling 2023-04-01 2024-03-31 iso4217:GBP xbrli:pure
Company registration number: 05950735







UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED
31 MARCH 2024


E.N.I.M.S. LIMITED






































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E.N.I.M.S. LIMITED
 


 
COMPANY INFORMATION


Director
Mr P Satchell 




Company secretary
Ms A J Satchell



Registered number
05950735



Registered office
3000a Parkway

Whiteley

Hampshire

PO15 7FX




Trading Address
Unit 28
2 Venture Road

Southampton Science Park

Chilworth

Hampshire

SO16 7NP






Accountants
Menzies LLP
Chartered Accountants

3000a Parkway

Whiteley

Hampshire

PO15 7FX





 


E.N.I.M.S. LIMITED
 



CONTENTS



Page
Statement of financial position
1 - 2
Notes to the financial statements
3 - 7


 


E.N.I.M.S. LIMITED
REGISTERED NUMBER:05950735



STATEMENT OF FINANCIAL POSITION
AS AT 31 MARCH 2024

2024
2023
Note
£
£

Fixed assets
  

Tangible assets
 4 
13,588
17,657

  
13,588
17,657

Current assets
  

Stocks
  
7,406
10,869

Debtors: amounts falling due within one year
 5 
160,641
32,892

Cash at bank and in hand
  
96,394
181,319

  
264,441
225,080

Creditors: amounts falling due within one year
 6 
(103,535)
(86,616)

Net current assets
  
 
 
160,906
 
 
138,464

Total assets less current liabilities
  
174,494
156,121

Creditors: amounts falling due after more than one year
 7 
(15,938)
(25,840)

  

Net assets
  
158,556
130,281

Page 1

 


E.N.I.M.S. LIMITED
REGISTERED NUMBER:05950735


    
STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 31 MARCH 2024

2024
2023
£
£

Capital and reserves
  

Called up share capital 
  
1,000
1,000

Capital redemption reserve
  
110
110

Profit and loss account
  
157,446
129,171

  
158,556
130,281


The director considers that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf by: 



................................................
Mr P Satchell
Director

Date: 19 November 2024

The notes on pages 3 to 7 form part of these financial statements.

Page 2

 


E.N.I.M.S. LIMITED
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

1.


General information

E.N.I.M.S. Limited is a private company, limited by shares, incorporated in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
The presentation currency is GBP rounded to the nearest £1.

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

 
2.2

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Rendering of services

Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:
the amount of revenue can be measured reliably;
it is probable that the Company will receive the consideration due under the contract;
the stage of completion of the contract at the end of the reporting period can be measured reliably; and
the costs incurred and the costs to complete the contract can be measured reliably.

 
2.3

Operating leases: the Company as lessee

Rentals paid under operating leases are charged to profit or loss on a straight-line basis over the lease term.

 
2.4

Pensions

Defined contribution pension plan

The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations.

The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Statement of financial position. The assets of the plan are held separately from the Company in independently administered funds.

Page 3

 


E.N.I.M.S. LIMITED
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

2.Accounting policies (continued)

 
2.5

Taxation

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the Company operates and generates income.

 
2.6

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, on a reducing balance basis.

Depreciation is provided on the following basis:

Motor vehicles
-
25%
reducing balance
Fixtures and fittings
-
25%
reducing balance

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

 
2.7

Stocks

Stocks are stated at the lower of cost and net realisable value, being the estimated selling price less costs to complete and sell. Cost is based on the cost of purchase on a first in, first out basis. Work in progress and finished goods include labour and attributable overheads.

At each reporting date, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete and sell. The impairment loss is recognised immediately in profit or loss.

Page 4

 


E.N.I.M.S. LIMITED
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

2.Accounting policies (continued)

 
2.8

Financial instruments

The Company has elected to apply the provisions of Section 11 “Basic Financial Instruments” of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the Company's Statement of financial position 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 trade and other receivables, cash and bank balances, are initially measured at their transaction price including transaction costs and are subsequently carried at their amortised cost using the effective interest method, less any provision for impairment, 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.

Discounting is omitted where the effect of discounting is immaterial. The Company's cash and cash equivalents, trade and most other receivables due with the operating cycle fall into this category of financial instruments.


3.


Employees

The average monthly number of employees, including directors, during the year was 10 (2023 - 10).

Page 5

 


E.N.I.M.S. LIMITED
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

4.


Tangible fixed assets





Motor vehicles
Fixtures and fittings
Total

£
£
£



Cost or valuation


At 1 April 2023
22,500
40,755
63,255


Additions
-
616
616


Disposals
-
(250)
(250)



At 31 March 2024

22,500
41,121
63,621



Depreciation


At 1 April 2023
14,591
31,007
45,598


Charge for the year on owned assets
1,978
2,567
4,545


Disposals
-
(110)
(110)



At 31 March 2024

16,569
33,464
50,033



Net book value



At 31 March 2024
5,931
7,657
13,588



At 31 March 2023
7,909
9,748
17,657


5.


Debtors

2024
2023
£
£


Trade debtors
150,118
16,998

Other debtors
4,297
8,720

Prepayments and accrued income
6,226
7,174

160,641
32,892


Page 6

 


E.N.I.M.S. LIMITED
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

6.


Creditors: Amounts falling due within one year

2024
2023
£
£

Bank overdrafts
-
20,655

Bank loans
10,184
10,000

Trade creditors
1,781
14,510

Corporation tax
14,922
-

Other taxation and social security
33,253
5,530

Other creditors
21,008
13,295

Accruals and deferred income
22,387
22,626

103,535
86,616



7.


Creditors: Amounts falling due after more than one year

2024
2023
£
£

Bank loans
15,938
25,840

15,938
25,840



8.


Loans


2024
2023
£
£

Amounts falling due within one year

Bank loans
10,184
10,000


10,184
10,000


Amounts falling due 2-5 years

Bank loans
15,938
25,840


15,938
25,840


26,122
35,840



9.


Related party transactions

At the year end included within other creditors was an amount of £17,215 (2022 - £12,481) owed to a director. This amount is unsecured, undated and interest free.

Page 7