BrightAccountsProduction v1.0.0 v1.0.0 2023-06-01 The company was not dormant during the period The company was trading for the entire period The principal activity of the company is that of the purchase and sale of caravans, and the operating of caravan parks. 19 February 2025 18 18 NI026600 2024-05-31 NI026600 2023-05-31 NI026600 2022-05-31 NI026600 2023-06-01 2024-05-31 NI026600 2022-06-01 2023-05-31 NI026600 uk-bus:PrivateLimitedCompanyLtd 2023-06-01 2024-05-31 NI026600 uk-curr:PoundSterling 2023-06-01 2024-05-31 NI026600 uk-bus:AbridgedAccounts 2023-06-01 2024-05-31 NI026600 uk-bus:Director1 2023-06-01 2024-05-31 NI026600 uk-bus:CompanySecretaryDirector1 2023-06-01 2024-05-31 NI026600 uk-bus:CompanySecretary1 2023-06-01 2024-05-31 NI026600 uk-bus:RegisteredOffice 2023-06-01 2024-05-31 NI026600 uk-bus:Agent1 2023-06-01 2024-05-31 NI026600 uk-bus:AuditExemptWithAccountantsReport 2023-06-01 2024-05-31 NI026600 uk-core:ShareCapital 2024-05-31 NI026600 uk-core:ShareCapital 2023-05-31 NI026600 uk-core:RevaluationReserve 2024-05-31 NI026600 uk-core:RevaluationReserve 2023-05-31 NI026600 uk-core:RetainedEarningsAccumulatedLosses 2024-05-31 NI026600 uk-core:RetainedEarningsAccumulatedLosses 2023-05-31 NI026600 uk-core:TotalEquityAttributableToOwnersParentBeforeNon-controllingInterests 2024-05-31 NI026600 uk-core:TotalEquityAttributableToOwnersParentBeforeNon-controllingInterests 2023-05-31 NI026600 uk-bus:FRS102 2023-06-01 2024-05-31 NI026600 uk-core:LandBuildings 2023-06-01 2024-05-31 NI026600 uk-core:Land 2023-06-01 2024-05-31 NI026600 uk-core:PlantMachinery 2023-06-01 2024-05-31 NI026600 uk-core:FurnitureFittingsToolsEquipment 2023-06-01 2024-05-31 NI026600 uk-core:MotorVehicles 2023-06-01 2024-05-31 NI026600 uk-core:CostValuation 2024-05-31 NI026600 uk-core:Subsidiary1 2023-06-01 2024-05-31 NI026600 2023-06-01 2024-05-31 xbrli:pure iso4217:GBP xbrli:shares
 
 
 
 
 
 
 
 
 
 
 
Ender Enterprises Limited
 
Abridged Unaudited Financial Statements
 
for the financial year ended 31 May 2024



Ender Enterprises Limited
DIRECTORS AND OTHER INFORMATION

 
Directors Alan Milne
Roslyn Milne
 
 
Company Secretary Roslyn Milne
 
 
Company Registration Number NI026600
 
 
Registered Office and Business Address 245 Armagh Road
Newry
Co. Down
BT35 6NL
Northern Ireland
 
 
Accountants John MacMahon & Co
Chartered Accountants
112 Camlough Road
Newry
Co. Down
BT35 7EE
Northern Ireland
 
 
Bankers Ulster Bank
  86 Hill Street
  Newry
  Co Down
  BT34 1BT



Ender Enterprises Limited

CHARTERED ACCOUNTANTS REPORT
to the Board of Directors on the Compilation of the unaudited Abridged financial statements of Ender Enterprises Limited
for the financial year ended 31 May 2024
 
In order to assist you to fulfil your duties under the Companies Act 2006, we have compiled for your approval the abridged financial statements of the company for the financial year ended 31 May 2024 as set out on pages  to  which comprise the Abridged Balance Sheet and the related notes from the company's accounting records and information and explanations you have given to us.
 
This report is made solely to the Board of Directors of Ender Enterprises Limited, as a body, in accordance with the terms of our engagement. Our work has been undertaken so that we might compile the financial statements that we have been engaged to compile, report to the company’s Board of Directors that we have done so, and state those matters that we have agreed to state to them in this report and for no other purpose. 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.
 
We have carried out this engagement in accordance with guidance issued by Chartered Accountants Ireland and have complied with the relevant ethical guidance laid down by Chartered Accountants Ireland relating to members undertaking the compilation of financial statements.
 
You have acknowledged on the Balance Sheet for the year ended 31 May 2024 your duty to ensure that Ender Enterprises 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 Ender Enterprises Limited. You consider that Ender Enterprises Limited is exempt from the statutory audit requirement for the financial year.
 
We have not been instructed to carry out an audit or a review of the abridged financial statements of Ender Enterprises Limited. For this reason, we have not verified the adequacy, 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 abridged financial statements.
 
 
 
__________________________________
JOHN MACMAHON & CO
Chartered Accountants and Registered Auditors
112 Camlough Road
Newry
Co. Down
BT35 7EE
Northern Ireland
 
19 February 2025



Ender Enterprises Limited
Company Registration Number: NI026600
ABRIDGED BALANCE SHEET
as at 31 May 2024

2024 2023
Notes £ £
 
Fixed Assets
Tangible assets 4 8,906,853 8,932,091
Investments 5 100 100
───────── ─────────
Fixed Assets 8,906,953 8,932,191
───────── ─────────
 
Current Assets
Stocks 3,986,248 5,157,853
Debtors 11,185,985 8,734,724
Cash and cash equivalents 3,977,158 4,137,099
───────── ─────────
19,149,391 18,029,676
───────── ─────────
Creditors: amounts falling due within one year (4,408,998) (5,682,727)
───────── ─────────
Net Current Assets 14,740,393 12,346,949
───────── ─────────
Total Assets less Current Liabilities 23,647,346 21,279,140
 
Provisions for liabilities (470,161) (17,648)
───────── ─────────
Net Assets 23,177,185 21,261,492
═════════ ═════════
 
Capital and Reserves
Called up share capital 5 2
Revaluation reserve 45,290 45,290
Retained earnings 23,131,890 21,216,200
───────── ─────────
Shareholders' Funds 23,177,185 21,261,492
═════════ ═════════
 
The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A (Small Entities).
           
All of the members have consented to the preparation of abridged accounts in accordance with section 444(2A) of the Companies Act 2006.
           
The company has taken advantage of the exemption under section 444 not to file the Abridged Profit and Loss Account and Directors' Report.
For the financial year ended 31 May 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006.
           
The directors confirm that the members have not required the company to obtain an audit of its financial statements for the financial year in question in accordance with section 476 of the Companies Act 2006.
           
The directors acknowledge their responsibilities for ensuring that the company keeps accounting records which comply with section 386 and for preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of the financial year and of its profit and loss for the 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.
           
Approved by the Board and authorised for issue on 19 February 2025 and signed on its behalf by
           
           
________________________________     ________________________________
Alan Milne     Roslyn Milne
Director     Director
           



Ender Enterprises Limited
NOTES TO THE ABRIDGED FINANCIAL STATEMENTS
for the financial year ended 31 May 2024

   
1. General Information
 
Ender Enterprises Limited is a company limited by shares incorporated and registered in Northern Ireland. The registered number of the company is NI026600. The registered office of the company is 245 Armagh Road, Newry, Co. Down, BT35 6NL, Northern Ireland which is also the principal place of business of the company. The nature of the company's operations and its principal activities are set out in the Directors' Report. The financial statements have been presented in Pound (£) which is also the functional currency of the company.
         
2. Summary of Significant Accounting Policies
 
The following accounting policies have been applied consistently in dealing with items which are considered material in relation to the company's financial statements.
 
Statement of compliance
The financial statements of the company for the year ended 31 May 2024 have been prepared in accordance with the provisions of FRS 102 Section 1A (Small Entities) and the Companies Act 2006.
 
Basis of preparation
The financial statements have been prepared on the going concern basis and in accordance with the historical cost convention except for certain properties and financial instruments that are measured at revalued amounts or fair values, as explained in the accounting policies below. Historical cost is generally based on the fair value of the consideration given in exchange for assets.
 
Consolidated accounts
The company is entitled to the exemption in Section 399 of the Companies Act 2006 from the obligation to prepare group accounts.
 
Turnover
Turnover comprises the invoice value of services and goods supplied by the company, exclusive of trade discounts and value added tax.

Turnover from the provision of goods is recognised when the risks and rewards of ownership of goods have been transferred to the customer. The risks and rewards of ownership of goods are deemed to have been transferred when the goods are shipped to, or collected by the customer.
 
Tangible assets and depreciation
Tangible assets are stated at cost or at valuation, less accumulated depreciation. The charge to depreciation is calculated to write off the original cost or valuation of tangible assets, less their estimated residual value, over their expected useful lives as follows:
 
  Land and buildings freehold - Not Depreciated
  Long leasehold property - 4% Straight line
  Plant and machinery - 20% Reducing Balance
  Fixtures, fittings and equipment - 20% Reducing Balance
  Motor vehicles - 15% Reducing Balance
 
The carrying values of tangible fixed assets are reviewed annually for impairment in periods if events or changes in circumstances indicate the carrying value may not be recoverable.
 
Investments
Investments held as fixed assets are stated at cost less provision for any permanent diminution in value. Income from other investments together with any related tax credit is recognised in the Profit and Loss Account in the year in which it is receivable.
 
Current asset investments are stated at the lower of cost and net realisable value.
 
Stocks
Stocks are valued at the lower of cost and net realisable value. Stocks are determined using specific identification of their individual costs.

Cost comprises expenditure incurred in the normal course of business in bringing stocks to their present location and condition.  Full provision is made for obsolete and slow moving items. Net realisable value comprises actual or estimated selling price (net of trade discounts) less all further costs to completion or to be incurred in marketing and selling.
 
Trade and other debtors
Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method less impairment losses for bad and doubtful debts except where the effect of discounting would be immaterial. In such cases the receivables are stated at cost less impairment losses for bad and doubtful debts.
 
Cash and cash equivalents
Cash and cash equivalents comprise cash at bank and in hand, demand deposits with banks and other short-term highly liquid investments with original maturities of three months or less and bank overdrafts. In the Abridged Balance Sheet bank overdrafts are shown within Creditors.
 
Provisions
Provisions are recognised when the company has a present legal or constructive obligation arising as a result of a past event, it is probable that an outflow of economic benefits will be required to settle the obligation and a reliable estimate can be made. Provisions are measured at the present value of the expenditures expected to be required to settle the obligation using a pre-tax rate that reflects current market assessments of the same value of money and the risks specific to the obligation. The increase in the provision due to passage of time is recognised as interest expense.
 
Trade and other creditors
Trade and other creditors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest rate method, unless the effect of discounting would be immaterial, in which case they are stated at cost.
 
Employee benefits
The company operates a defined contribution pension scheme for employees. The assets of the scheme are held separately from those of the company. Annual contributions payable to the company's pension scheme are charged to the Profit and Loss Account in the period to which they relate.
 
Taxation and deferred taxation
Current tax represents the amount expected to be paid or recovered in respect of taxable profits for the financial year and is calculated using the tax rates and laws that have been enacted or substantially enacted at the Balance Sheet date.

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date where transactions or events have occurred at that date that will result in an obligation to pay more tax in the future, or a right to pay less tax in the future. Timing differences are temporary differences between the company's taxable profits and its results as stated in the financial statements.  Deferred tax is measured on an undiscounted basis at the tax rates that are anticipated to apply in the periods in which the timing differences are expected to reverse, based on tax rates and laws that have been enacted or substantively enacted by the Balance Sheet date.
 
Ordinary share capital
The ordinary share capital of the company is presented as equity.
       
3. Employees
 
The average monthly number of employees, including directors, during the financial year was:
 
  2024 2023
  Number Number
 
Staff 18 18
  ═════════ ═════════

               
4. Tangible assets
  Land and Long Plant and Fixtures, Motor Total
  buildings leasehold machinery fittings and vehicles  
  freehold property   equipment    
  £ £ £ £ £ £
Cost
At 1 June 2023 8,696,684 206,409 162,414 196,238 59,013 9,320,758
  ───────── ───────── ───────── ───────── ───────── ─────────
 
At 31 May 2024 8,696,684 206,409 162,414 196,238 59,013 9,320,758
  ───────── ───────── ───────── ───────── ───────── ─────────
Depreciation
At 1 June 2023 - 63,870 125,535 167,362 31,900 388,667
Charge for the financial year - 8,016 5,876 7,279 4,067 25,238
  ───────── ───────── ───────── ───────── ───────── ─────────
At 31 May 2024 - 71,886 131,411 174,641 35,967 413,905
  ───────── ───────── ───────── ───────── ───────── ─────────
Net book value
At 31 May 2024 8,696,684 134,523 31,003 21,597 23,046 8,906,853
  ═════════ ═════════ ═════════ ═════════ ═════════ ═════════
At 31 May 2023 8,696,684 142,539 36,879 28,876 27,113 8,932,091
  ═════════ ═════════ ═════════ ═════════ ═════════ ═════════

       
5. Investments
  Group and Total
  participating  
  interests/  
  joint ventures  
Investments £ £
Cost
 
At 31 May 2024 100 100
  ───────── ─────────
Net book value
At 31 May 2024 100 100
  ═════════ ═════════
At 31 May 2023 100 100
  ═════════ ═════════
             
5.1. Holdings in related undertakings
The company holds 20% or more of the share capital of the following company:
 
  Country Nature   Details Proportion
  of of   of held by
Name incorporation and address of Registered Office business   investment company
 
Subsidiary undertaking
Tynan Enterprises Ltd. Northern Ireland Caravan Park   Ordinary Shares 99%
 
 
The aggregate amount of capital and reserves and the results of these undertakings for the last relevant financial year were as follows:
 
  Year ended Capital and     Profit for
    reserves     the year
    £     £
 
Tynan Enterprises Ltd. 31 May 2024 7,526     -
    ═════════     ═════════
 
In the opinion of the directors, the value to the company of the unlisted investments is not less than the book amount shown above.
       
6. Pension Commitments
 
The company operates a defined contribution pension scheme.  At the balance sheet date there were no outstanding contributions due to the fund (31 May 2023 : £0).
       
7. Related party transactions
 
dDieci Ltd is a company, registered in Northern Ireland, under common ownership. Purchases are carried out in the normal course of business and are repayable on demand.

Purchases from dDieci Ltd during the year ended 31st May 2023 - £31,252 (2023 - £28,565)
Creditor balance at 31st May 2024 - £5,194 (2023 - £9,610)

dDieci Ltd made a loan to the company of £1,000,000 during the financial year. This amount is repayable on demand.

Nicole Enterprises Ltd and Clarion Investments Ltd are companies, registered in Northern Ireland, under common ownership. At the year end date amounts owing to Ender Enterprises Limited from Nicole Enterprises Ltd were £78,828 (2023 : £78,828); the amounts owing from Clarion Investments Ltd were £176,978 (2023 : £176,978). These amounts are repayable on demand.