Company registration number SC136901 (Scotland)
ENTERPRISE CONTROL ENGINEERS LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024
PAGES FOR FILING WITH REGISTRAR
ENTERPRISE CONTROL ENGINEERS LIMITED
CONTENTS
Page
Balance sheet
1 - 2
Notes to the financial statements
3 - 5
ENTERPRISE CONTROL ENGINEERS LIMITED
BALANCE SHEET
AS AT 30 APRIL 2024
30 April 2024
- 1 -
2024
2023
Notes
£
£
£
£
Fixed assets
Tangible assets
3
4,780
6,379
Current assets
Stocks
104,851
47,691
Debtors
4
1,648,439
3,570,021
Cash at bank and in hand
912,077
290,330
2,665,367
3,908,042
Creditors: amounts falling due within one year
5
(1,306,218)
(1,052,181)
Net current assets
1,359,149
2,855,861
Total assets less current liabilities
1,363,929
2,862,240
Provisions for liabilities
(1,195)
(1,574)
Net assets
1,362,734
2,860,666
Capital and reserves
Called up share capital
40,000
40,000
Capital redemption reserve
3,926
3,926
Profit and loss reserves
1,318,808
2,816,740
Total equity
1,362,734
2,860,666

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

For the financial year ended 30 April 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

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

ENTERPRISE CONTROL ENGINEERS LIMITED
BALANCE SHEET (CONTINUED)
AS AT 30 APRIL 2024
30 April 2024
- 2 -
The financial statements were approved by the board of directors and authorised for issue on 29 January 2025 and are signed on its behalf by:
Mr  S Robertson
Mr S Robb
Director
Director
Company Registration No. SC136901
ENTERPRISE CONTROL ENGINEERS LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024
- 3 -
1
Accounting policies
Company information

Enterprise Control Engineers Limited is a private company limited by shares incorporated in Scotland. The registered office is Barclay Curle Industrial Estate, 739 South Street, Whiteinch, Glasgow, United Kingdom, G14 0BX.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention.

1.2
Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

1.3
Tangible fixed assets

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Leasehold improvements
20% on Cost
Plant and equipment
20% on Reducing Balance
Fixtures and fittings
15% on Reducing Balance

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.4
Impairment of fixed assets

At each reporting period end date, the company reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any). Where it is not possible to estimate the recoverable amount of an individual asset, the company estimates the recoverable amount of the cash-generating unit to which the asset belongs.

1.5
Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the stocks to their present location and condition.

1.6
Equity instruments

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

1.7
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

ENTERPRISE CONTROL ENGINEERS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 APRIL 2024
1
Accounting policies
(Continued)
- 4 -
Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

 

The carrying amount of deferred tax assets is reviewed at each reporting end date and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered. Deferred tax is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the profit and loss account, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.

1.8
Employee benefits

The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets.

1.9
Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

1.10
Leases

Rentals payable under operating leases, including any lease incentives received, are charged to profit or loss on a straight line basis over the term of the relevant lease except where another more systematic basis is more representative of the time pattern in which economic benefits from the leases asset are consumed.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2024
2023
Number
Number
Total
49
48
ENTERPRISE CONTROL ENGINEERS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 APRIL 2024
- 5 -
3
Tangible fixed assets
Leasehold improvements
Plant and equipment
Fixtures and fittings
Total
£
£
£
£
Cost
At 1 May 2023 and 30 April 2024
59,092
25,066
163,471
247,629
Depreciation and impairment
At 1 May 2023
59,092
22,106
160,052
241,250
Depreciation charged in the year
-
0
796
803
1,599
At 30 April 2024
59,092
22,902
160,855
242,849
Carrying amount
At 30 April 2024
-
0
2,164
2,616
4,780
At 30 April 2023
-
0
2,960
3,419
6,379
4
Debtors
2024
2023
Amounts falling due within one year:
£
£
Trade debtors
1,597,368
1,537,808
Corporation tax recoverable
-
0
4,642
Other debtors
5,600
5,200
Prepayments and accrued income
45,471
28,095
1,648,439
1,575,745
2024
2023
Amounts falling due after more than one year:
£
£
Other debtors
-
0
1,994,276
Total debtors
1,648,439
3,570,021
5
Creditors: amounts falling due within one year
2024
2023
£
£
Trade creditors
636,892
485,697
Taxation and social security
69,535
141,860
Other creditors
427,854
229,534
Accruals and deferred income
171,937
195,090
1,306,218
1,052,181
2024-04-302023-05-01false29 January 2025CCH SoftwareCCH Accounts Production 2024.210No description of principal activityMr C ArmstrongMr A AlexanderMr  Stuart  RobertsonD WalkerF FalconerS KellyS RobbfalsefalseSC1369012023-05-012024-04-30SC1369012024-04-30SC1369012023-04-30SC136901core:LeaseholdImprovements2024-04-30SC136901core:PlantMachinery2024-04-30SC136901core:FurnitureFittings2024-04-30SC136901core:LeaseholdImprovements2023-04-30SC136901core:PlantMachinery2023-04-30SC136901core:FurnitureFittings2023-04-30SC136901core:CurrentFinancialInstrumentscore:WithinOneYear2024-04-30SC136901core:CurrentFinancialInstrumentscore:WithinOneYear2023-04-30SC136901core:CurrentFinancialInstruments2024-04-30SC136901core:CurrentFinancialInstruments2023-04-30SC136901core:ShareCapital2024-04-30SC136901core:ShareCapital2023-04-30SC136901core:CapitalRedemptionReserve2024-04-30SC136901core:CapitalRedemptionReserve2023-04-30SC136901core:RetainedEarningsAccumulatedLosses2024-04-30SC136901core:RetainedEarningsAccumulatedLosses2023-04-30SC136901bus:Director32023-05-012024-04-30SC136901bus:Director72023-05-012024-04-30SC136901core:LeaseholdImprovements2023-05-012024-04-30SC136901core:PlantMachinery2023-05-012024-04-30SC136901core:FurnitureFittings2023-05-012024-04-30SC1369012022-05-012023-04-30SC136901core:LeaseholdImprovements2023-04-30SC136901core:PlantMachinery2023-04-30SC136901core:FurnitureFittings2023-04-30SC1369012023-04-30SC136901core:Non-currentFinancialInstruments2024-04-30SC136901core:Non-currentFinancialInstruments2023-04-30SC136901bus:PrivateLimitedCompanyLtd2023-05-012024-04-30SC136901bus:SmallCompaniesRegimeForAccounts2023-05-012024-04-30SC136901bus:FRS1022023-05-012024-04-30SC136901bus:AuditExemptWithAccountantsReport2023-05-012024-04-30SC136901bus:Director12023-05-012024-04-30SC136901bus:Director22023-05-012024-04-30SC136901bus:Director42023-05-012024-04-30SC136901bus:Director52023-05-012024-04-30SC136901bus:Director62023-05-012024-04-30SC136901bus:FullAccounts2023-05-012024-04-30xbrli:purexbrli:sharesiso4217:GBP