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REGISTERED NUMBER: 02789269 (England and Wales)















Unaudited Financial Statements for the Year Ended 31 March 2024

for

Enzorosario Limited

Enzorosario Limited (Registered number: 02789269)






Contents of the Financial Statements
for the Year Ended 31 March 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Enzorosario Limited

Company Information
for the Year Ended 31 March 2024







DIRECTOR: Mr E Esposito





SECRETARY: Mr E Esposito





REGISTERED OFFICE: 112 High Street
Godalming
Surrey
GU7 1DW





REGISTERED NUMBER: 02789269 (England and Wales)





ACCOUNTANTS: Dilena Limited
Nicholson House
41 Thames Street
Weybridge
Surrey
KT13 8JG

Enzorosario Limited (Registered number: 02789269)

Balance Sheet
31 March 2024

31.3.24 31.3.23
Notes £    £    £    £   
FIXED ASSETS
Property, plant and equipment 4 4,195 5,595

CURRENT ASSETS
Inventories 7,938 8,781
Debtors 5 - 8,142
Cash at bank and in hand 166 1
8,104 16,924
CREDITORS
Amounts falling due within one year 6 25,004 34,620
NET CURRENT LIABILITIES (16,900 ) (17,696 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

(12,705

)

(12,101

)

CREDITORS
Amounts falling due after more than one
year

7

(19,793

)

(30,472

)

PROVISIONS FOR LIABILITIES (961 ) (961 )
NET LIABILITIES (33,459 ) (43,534 )

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings (33,559 ) (43,634 )
SHAREHOLDERS' FUNDS (33,459 ) (43,534 )

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

Enzorosario Limited (Registered number: 02789269)

Balance Sheet - continued
31 March 2024


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

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 17 November 2024 and were signed by:





Mr E Esposito - Director


Enzorosario Limited (Registered number: 02789269)

Notes to the Financial Statements
for the Year Ended 31 March 2024

1. STATUTORY INFORMATION

Enzorosario Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover
Revenue is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Improvements to property - 25% on reducing balance
Plant and machinery - 25% on reducing balance
Computer equipment - 33% on cost

Stocks
Inventories are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

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.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Enzorosario Limited (Registered number: 02789269)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2024

2. ACCOUNTING POLICIES - continued

Going concern
At the balance sheet date the company's liabilities exceed its assets. The company has received assurance from its director that he will continue to give financial support to the company for a minimum of twelve months from the date of signing the financial statements.

On this basis, the director consider it appropriate to prepare accounts on a going concern basis. However, should the financial support mentioned above not be forthcoming, the going concern basis used in preparing the financial statements may be invalid and adjustments would be required to reduce the value of assets to their realisable amount and to provide for any further liabilities which may arise. The financial statements presented do not include any adjustment to the company's assets or liabilities that might be necessary should this basis not continue to be appropriate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 13 (2023 - 13 ) .

4. PROPERTY, PLANT AND EQUIPMENT
Improvements
to Plant and Computer
property machinery equipment Totals
£    £    £    £   
COST
At 1 April 2023
and 31 March 2024 64,357 49,173 2,193 115,723
DEPRECIATION
At 1 April 2023 59,453 48,482 2,193 110,128
Charge for year 1,226 174 - 1,400
At 31 March 2024 60,679 48,656 2,193 111,528
NET BOOK VALUE
At 31 March 2024 3,678 517 - 4,195
At 31 March 2023 4,904 691 - 5,595

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.24 31.3.23
£    £   
Other debtors - 8,142

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.24 31.3.23
£    £   
Bank loans and overdrafts - 6,060
Trade creditors (2,156 ) 1,836
Taxation and social security 14,715 20,141
Other creditors 12,445 6,583
25,004 34,620

Enzorosario Limited (Registered number: 02789269)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2024

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
31.3.24 31.3.23
£    £   
Bank loans 19,793 30,472