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ENYS ASSOCIATES LTD

Registered Number
14020993
(England and Wales)

Unaudited Financial Statements for the Year ended
29 April 2024

ENYS ASSOCIATES LTD
Company Information
for the year from 30 April 2023 to 29 April 2024

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 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Intangible assets3762857
Tangible assets4791989
1,5531,846
Current assets
Debtors566,87511,000
Cash at bank and on hand36412
67,23911,012
Creditors amounts falling due within one year6(22,363)(5,298)
Net current assets (liabilities)44,8765,714
Total assets less current liabilities46,4297,560
Provisions for liabilities7(150)(188)
Net assets46,2797,372
Capital and reserves
Called up share capital22
Profit and loss account46,2777,370
Shareholders' funds46,2797,372
The financial statements were approved and authorised for issue by the Board of Directors on 27 January 2025, 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 year ended 29 April 2024

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.
Revenue from sale of goods
Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.
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

20242023
Average number of employees during the year00
3.Intangible assets

Other

Total

££
Cost or valuation
At 30 April 23952952
At 29 April 24952952
Amortisation and impairment
At 30 April 239595
Charge for year9595
At 29 April 24190190
Net book value
At 29 April 24762762
At 29 April 23857857
4.Tangible fixed assets

Plant & machinery

Total

££
Cost or valuation
At 30 April 231,2361,236
At 29 April 241,2361,236
Depreciation and impairment
At 30 April 23247247
Charge for year198198
At 29 April 24445445
Net book value
At 29 April 24791791
At 29 April 23989989
5.Debtors: amounts due within one year

2024

2023

££
Trade debtors / trade receivables9,8622,776
Other debtors57,0138,224
Total66,87511,000
6.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables3737
Taxation and social security20,5264,361
Accrued liabilities and deferred income1,800900
Total22,3635,298
7.Provisions for liabilities

2024

2023

££
Net deferred tax liability (asset)150188
Total150188