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Registered number: 05811807
Enserv Services Limited
Unaudited Financial Statements
For The Year Ended 31 May 2024
Finsbury Robinson Ltd
237 Westcombe Hill
London
SE3 7DW
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 05811807
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 16,190 19,050
16,190 19,050
CURRENT ASSETS
Stocks 11,000 13,000
Debtors 38,446 38,628
Cash at bank and in hand 12,843 21,512
62,289 73,140
Creditors: Amounts Falling Due Within One Year (54,028 ) (69,139 )
NET CURRENT ASSETS (LIABILITIES) 8,261 4,001
TOTAL ASSETS LESS CURRENT LIABILITIES 24,451 23,051
Creditors: Amounts Falling Due After More Than One Year (13,340 ) (17,328 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (4,048 ) (3,620 )
NET ASSETS 7,063 2,103
CAPITAL AND RESERVES
Called up share capital 6 100 100
Profit and Loss Account 6,963 2,003
SHAREHOLDERS' FUNDS 7,063 2,103
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For the year ending 31 May 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr J M Lord
Director
5th December 2024
The notes on pages 3 to 4 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
Enserv Services Limited is a private company, limited by shares, incorporated in England & Wales, registered number 05811807 . The registered office is 237 Westcombe Hill, London, SE3 7DW.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. 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 sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Plant & Machinery 20% on reducing balance
Motor Vehicles 25% on reducing balance
Fixtures & Fittings 25% on reducing balance
Computer Equipment 25% on reducing balance
2.4. Leasing and Hire Purchase Contracts
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.
2.5. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. 
2.6. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
Tax is recognised in the profit and loss account 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.
2.7. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
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3. Average Number of Employees
Average number of employees, including directors, during the year was: 5 (2023: 5)
5 5
4. Tangible Assets
Plant & Machinery Motor Vehicles Fixtures & Fittings Computer Equipment Total
£ £ £ £ £
Cost
As at 1 June 2023 14,237 49,399 304 1,919 65,859
Additions 2,030 - - - 2,030
As at 31 May 2024 16,267 49,399 304 1,919 67,889
Depreciation
As at 1 June 2023 9,567 35,857 76 1,309 46,809
Provided during the period 1,294 3,386 57 153 4,890
As at 31 May 2024 10,861 39,243 133 1,462 51,699
Net Book Value
As at 31 May 2024 5,406 10,156 171 457 16,190
As at 1 June 2023 4,670 13,542 228 610 19,050
5. Obligations Under Finance Leases and Hire Purchase
2024 2023
£ £
The future minimum finance lease payments are as follows:
Later than one year and not later than five years 3,340 6,680
6. Share Capital
2024 2023
Allotted, called up and fully paid £ £
100 Ordinary Shares of £ 1.00 each 100 100
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