IRIS Accounts Production v24.3.2.46 07215056 Board of Directors 1.5.23 30.4.24 30.4.24 false true false false true false iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh072150562023-04-30072150562024-04-30072150562023-05-012024-04-30072150562022-04-30072150562022-05-012023-04-30072150562023-04-3007215056ns15:EnglandWales2023-05-012024-04-3007215056ns14:PoundSterling2023-05-012024-04-3007215056ns10:Director12023-05-012024-04-3007215056ns10:PrivateLimitedCompanyLtd2023-05-012024-04-3007215056ns10:SmallEntities2023-05-012024-04-3007215056ns10:AuditExemptWithAccountantsReport2023-05-012024-04-3007215056ns10:SmallCompaniesRegimeForDirectorsReport2023-05-012024-04-3007215056ns10:SmallCompaniesRegimeForAccounts2023-05-012024-04-3007215056ns10:FullAccounts2023-05-012024-04-3007215056ns10:Director22023-05-012024-04-3007215056ns10:RegisteredOffice2023-05-012024-04-3007215056ns5:CurrentFinancialInstruments2024-04-3007215056ns5:CurrentFinancialInstruments2023-04-3007215056ns5:Non-currentFinancialInstruments2024-04-3007215056ns5:Non-currentFinancialInstruments2023-04-3007215056ns5:ShareCapital2024-04-3007215056ns5:ShareCapital2023-04-3007215056ns5:RetainedEarningsAccumulatedLosses2024-04-3007215056ns5:RetainedEarningsAccumulatedLosses2023-04-3007215056ns5:FurnitureFittings2023-05-012024-04-3007215056ns5:ComputerEquipment2023-05-012024-04-3007215056ns5:FurnitureFittings2023-04-3007215056ns5:ComputerEquipment2023-04-3007215056ns5:FurnitureFittings2024-04-3007215056ns5:ComputerEquipment2024-04-3007215056ns5:FurnitureFittings2023-04-3007215056ns5:ComputerEquipment2023-04-3007215056ns5:UnlistedNon-exchangeTradedns5:CostValuation2023-04-3007215056ns5:UnlistedNon-exchangeTraded2024-04-3007215056ns5:UnlistedNon-exchangeTraded2023-04-3007215056ns5:WithinOneYearns5:CurrentFinancialInstruments2024-04-3007215056ns5:WithinOneYearns5:CurrentFinancialInstruments2023-04-3007215056ns5:Non-currentFinancialInstrumentsns5:MoreThanFiveYears2024-04-3007215056ns5:Non-currentFinancialInstrumentsns5:MoreThanFiveYears2023-04-3007215056ns5:DeferredTaxation2023-04-3007215056ns5:DeferredTaxation2024-04-30072150561ns10:Director12023-04-30072150561ns10:Director12022-04-30072150561ns10:Director12023-05-012024-04-30072150561ns10:Director12022-05-012023-04-30072150561ns10:Director12024-04-30072150561ns10:Director12023-04-3007215056ns10:Director222023-04-3007215056ns10:Director222022-04-3007215056ns10:Director222023-05-012024-04-3007215056ns10:Director222022-05-012023-04-3007215056ns10:Director222024-04-3007215056ns10:Director222023-04-30
REGISTERED NUMBER: 07215056 (England and Wales)














UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 APRIL 2024

FOR

ENNOVIGA LTD

ENNOVIGA LTD (REGISTERED NUMBER: 07215056)






CONTENTS OF THE FINANCIAL STATEMENTS
for the Year Ended 30 April 2024




Page

Company Information 1

Statement of Financial Position 2

Notes to the Financial Statements 3

Chartered Certified Accountants' Report 6

ENNOVIGA LTD

COMPANY INFORMATION
for the Year Ended 30 April 2024







DIRECTORS: Mr S D Gambro
Mrs R Gambro





REGISTERED OFFICE: 27 Old Gloucester Street
London
WC1N 3AX





REGISTERED NUMBER: 07215056 (England and Wales)





ACCOUNTANTS: Acumen Accountants and Advisors Limited
Bankhead Drive
City South Office Park
Portlethen
Aberdeenshire
AB12 4XX

ENNOVIGA LTD (REGISTERED NUMBER: 07215056)

STATEMENT OF FINANCIAL POSITION
30 April 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 2,344 5,716
Investments 5 5,001 5,001
7,345 10,717

CURRENT ASSETS
Debtors 6 159,514 123,728
Cash at bank 40,340 66,176
199,854 189,904
CREDITORS
Amounts falling due within one year 7 31,147 28,097
NET CURRENT ASSETS 168,707 161,807
TOTAL ASSETS LESS CURRENT
LIABILITIES

176,052

172,524

CREDITORS
Amounts falling due after more than one year 8 (10,272 ) (16,523 )

PROVISIONS FOR LIABILITIES 9 (586 ) (1,429 )
NET ASSETS 165,194 154,572

CAPITAL AND RESERVES
Called up share capital 12,000 12,000
Retained earnings 153,194 142,572
SHAREHOLDERS' FUNDS 165,194 154,572

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2024 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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.

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 Board of Directors and authorised for issue on 28 January 2025 and were signed on its behalf by:





Mr S D Gambro - Director


ENNOVIGA LTD (REGISTERED NUMBER: 07215056)

NOTES TO THE FINANCIAL STATEMENTS
for the Year Ended 30 April 2024

1. STATUTORY INFORMATION

Ennoviga Ltd 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.

The presentation currency of the financial statements is the Pound Sterling (£).


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.

Income recognition
Income is recognised when goods or services have been delivered to customers such that risks and rewards of ownership have transferred to them.

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

The assets' residual values and useful lives are reviewed and adjusted, if appropriate, at the end of each reporting period. The effect of any change is accounted for prospectively.

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 statement of financial position date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2023 - 2 ) .

ENNOVIGA LTD (REGISTERED NUMBER: 07215056)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Year Ended 30 April 2024

4. TANGIBLE FIXED ASSETS
Fixtures
and Computer
fittings equipment Totals
£    £    £   
COST
At 1 May 2023 490 10,795 11,285
Additions - 191 191
At 30 April 2024 490 10,986 11,476
DEPRECIATION
At 1 May 2023 490 5,079 5,569
Charge for year - 3,563 3,563
At 30 April 2024 490 8,642 9,132
NET BOOK VALUE
At 30 April 2024 - 2,344 2,344
At 30 April 2023 - 5,716 5,716

5. FIXED ASSET INVESTMENTS
Unlisted
investments
£   
COST
At 1 May 2023
and 30 April 2024 5,001
NET BOOK VALUE
At 30 April 2024 5,001
At 30 April 2023 5,001

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
VAT 73 287
Prepayments and accrued income 159,441 123,441
159,514 123,728

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Bank loans and overdrafts 6,286 6,160
Tax 21,659 14,309
Other creditors - 1,830
Directors' current accounts 1,053 3,708
Accrued expenses 2,149 2,090
31,147 28,097

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2024 2023
£    £   
Bank loans more 5 yrs non-inst 10,272 16,523

ENNOVIGA LTD (REGISTERED NUMBER: 07215056)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Year Ended 30 April 2024

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR - continued
2024 2023
£    £   
Amounts falling due in more than five years:

Repayable otherwise than by instalments
Bank loans more 5 yrs non-inst 10,272 16,523

9. PROVISIONS FOR LIABILITIES
2024 2023
£    £   
Deferred tax 586 1,429

Deferred
tax
£   
Balance at 1 May 2023 1,429
Movement during the year (843 )
Balance at 30 April 2024 586

10. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 30 April 2024 and 30 April 2023:

2024 2023
£    £   
Mr S D Gambro
Balance outstanding at start of year (3,707 ) (3,416 )
Amounts advanced 3,279 21
Amounts repaid (312 ) (312 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year (740 ) (3,707 )

Mrs R Gambro
Balance outstanding at start of year - -
Amounts repaid (312 ) -
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year (312 ) -

This loan is interest free and there are no fixed repayments terms.

CHARTERED CERTIFIED ACCOUNTANTS' REPORT TO THE BOARD OF DIRECTORS
ON THE UNAUDITED FINANCIAL STATEMENTS OF
ENNOVIGA LTD

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Statement of Financial Position. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Ennoviga Ltd for the year ended 30 April 2024 which comprise the Income Statement, Statement of Financial Position, Statement of Changes in Equity 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 Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/rulebook.

This report is made solely to the Board of Directors of Ennoviga Ltd, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Ennoviga Ltd and state those matters that we have agreed to state to the Board of Directors of Ennoviga Ltd, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at
https://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/tf-163-jan-24.pdf.

To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Ennoviga Ltd 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 Ennoviga Ltd. You consider that Ennoviga Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Ennoviga Ltd. 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.






Acumen Accountants and Advisors Limited
Bankhead Drive
City South Office Park
Portlethen
Aberdeenshire
AB12 4XX


29 January 2025