Caseware UK (AP4) 2023.0.135 2023.0.135 trueThe principal activity of the company is that of vocal coaching.false2023-05-01The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.11 10763313 2023-05-01 2024-04-30 10763313 2022-05-01 2023-04-30 10763313 2024-04-30 10763313 2023-04-30 10763313 c:Director1 2023-05-01 2024-04-30 10763313 d:ComputerEquipment 2024-04-30 10763313 d:ComputerEquipment 2023-04-30 10763313 d:ComputerEquipment d:OwnedOrFreeholdAssets 2023-05-01 2024-04-30 10763313 d:Goodwill 2024-04-30 10763313 d:Goodwill 2023-04-30 10763313 d:CurrentFinancialInstruments d:WithinOneYear 2024-04-30 10763313 d:CurrentFinancialInstruments d:WithinOneYear 2023-04-30 10763313 d:ShareCapital 2024-04-30 10763313 d:ShareCapital 2023-04-30 10763313 d:RetainedEarningsAccumulatedLosses 2024-04-30 10763313 d:RetainedEarningsAccumulatedLosses 2023-04-30 10763313 c:AuditExemptWithAccountantsReport 2023-05-01 2024-04-30 10763313 c:FullAccounts 2023-05-01 2024-04-30 10763313 c:PrivateLimitedCompanyLtd 2023-05-01 2024-04-30 10763313 c:Micro-entities 2023-05-01 2024-04-30 iso4217:GBP xbrli:pure

Registered number: 10763313










Epenthesis Limited








Unaudited

Financial statements

Information for filing with the registrar

For the Year Ended 30 April 2024

 
Epenthesis Limited
 
  
Chartered Accountants' Report to the Director on the preparation of the Unaudited Statutory Financial Statements of Epenthesis Limited for the Year Ended 30 April 2024

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Epenthesis Limited for the year ended 30 April 2024 which comprise  and the Balance Sheet and the related notes from the Company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW)we are subject to its ethical and other professional requirements which are detailed at https://www.icaew.com /regulation.

This report is made solely to the director of Epenthesis Limited in accordance with the terms of our engagement letter dated 11 March 2024Our work has been undertaken solely to prepare for your approval the financial statements of Epenthesis Limited  and state those matters that we have agreed to state to the director of Epenthesis Limited in this report in accordance with ICAEW Technical Release TECH07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Epenthesis Limited and its director for our work or for this report. 

It is your duty to ensure that Epenthesis Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Epenthesis Limited. You consider that Epenthesis Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or review of the financial statements of Epenthesis Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

  



Kreston Reeves LLP
Chartered Accountants
Plus X Innovation Hub
Lewes Road
Brighton
East Sussex
BN2 4GL
27 January 2025
Page 1

 
Epenthesis Limited
Registered number: 10763313

Balance Sheet
As at 30 April 2024

2024
2023
Note
£
£

Fixed assets
  

Intangible assets
 1 
-
-

Tangible assets
 2 
875
1,811

  
875
1,811

Current assets
  

Debtors
  
53,221
45,351

Creditors: amounts falling due within one year
  
(51,767)
(44,856)

Net current assets
  
 
 
1,454
 
 
495

Total assets less current liabilities
  
2,329
2,306

  

Accruals and deferred income
  
(2,037)
(3,600)

Net assets/(liabilities)
  
292
(1,294)


Capital and reserves
  

Called up share capital 
  
100
100

Profit and loss account
  
192
(1,394)

  
292
(1,294)


Page 2

 
Epenthesis Limited
Registered number: 10763313

Balance Sheet (continued)
As at 30 April 2024

Notes


General information

Epenthesis Limited is a private company limited by share capital incorporated in England and Wales. The address of the registered office is: C/O Kreston Reeves LLP, Plus X Innovation Hub, Lewes Road, Brighton, United Kingdom, BN2 4GL.


Average number of employees

The average monthly number of employees, including directors, during the year was 1 (2023 - 1).


Director's confirmations

The director considers that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and the member has 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 her responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared in accordance with the provisions applicable to entities subject to the micro-entities' regime.

The financial statements have been delivered in accordance with the 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: 




................................................
M H V Tyndall
Director
Date: 27 January 2025

The notes on pages 4 to 5 form part of these financial statements.

Page 3

 
Epenthesis Limited
 

 
Notes to the Financial Statements
For the Year Ended 30 April 2024

1.


Intangible assets



Goodwill

£



Cost


At 1 May 2023
15,000



At 30 April 2024

15,000



Amortisation


At 1 May 2023
15,000



At 30 April 2024

15,000



Net book value



At 30 April 2024
-




2.


Tangible fixed assets





Computer equipment

£



Cost or valuation


At 1 May 2023
3,788



At 30 April 2024

3,788



Depreciation


At 1 May 2023
1,977


Charge for the year
936



At 30 April 2024

2,913



Net book value



At 30 April 2024
875



At 30 April 2023
1,811

Page 4

 
Epenthesis Limited
 

 
Notes to the Financial Statements
For the Year Ended 30 April 2024

3.


Dividends

2024
2023
£
£


Dividends paid
36,000
38,000

36,000
38,000

As a result of the adjustment made to the financial statements for the year ended 30 April 2022, the profit for that year and the reserves brought forward to 30 April 2023 have reduced. As a result, the prior year dividends have been paid in contravention of section 830 of the Companies Act 2006. Should the company be wound up, these dividends may need to be repaid. However, the director is confident that trading since the balance sheet date supports the going concern basis for the preparation of the financial statements.


Page 5