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Registration number: 08837441

ENZ (UK) Limited

Unaudited Filleted Abridged Financial Statements

for the Year Ended 31 December 2024

 

ENZ (UK) Limited

Contents

Company Information

1

Abridged Balance Sheet

2 to 3

Notes to the Unaudited Abridged Financial Statements

4 to 8

 

ENZ (UK) Limited

Company Information

Director

Mr Christoph Lendi

Registered office

Unit 4
Link Business Centre
Link Way
Malvern
WR14 1UQ

Accountants

David Evans & Co Limited
Business & Tax AdvisorsStowegate House
Lombard Street
Lichfield
Staffs
WS13 6DP

 

ENZ (UK) Limited

(Registration number: 08837441)
Abridged Balance Sheet as at 31 December 2024

Note

2024
£

2023
£

Fixed assets

 

Intangible assets

4

15,920

-

Tangible assets

5

33,179

14,754

 

49,099

14,754

Current assets

 

Stocks

6

155,532

261,108

Debtors

7

253,431

304,243

Cash at bank and in hand

 

86,313

64,346

 

495,276

629,697

Prepayments and accrued income

 

12,432

28,258

Creditors: Amounts falling due within one year

(516,493)

(634,907)

Net current (liabilities)/assets

 

(8,785)

23,048

Total assets less current liabilities

 

40,314

37,802

Accruals and deferred income

 

(4,599)

(2,111)

Net assets

 

35,715

35,691

Capital and reserves

 

Called up share capital

8

100,000

100,000

Retained earnings

(64,285)

(64,309)

Shareholders' funds

 

35,715

35,691

For the financial year ending 31 December 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and

The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

All of the company’s members have consented to the preparation of an Abridged Balance Sheet in accordance with Section 444(2A) of the Companies Act 2006.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 14 March 2025
 

 

ENZ (UK) Limited

(Registration number: 08837441)
Abridged Balance Sheet as at 31 December 2024

.........................................
Mr Christoph Lendi
Director

 

ENZ (UK) Limited

Notes to the Unaudited Abridged Financial Statements for the Year Ended 31 December 2024

1

General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
Unit 4
Link Business Centre
Link Way
Malvern
WR14 1UQ
United Kingdom

These financial statements were authorised for issue by the director on 14 March 2025.

2

Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These abridged financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These abridged financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Going concern

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

 

ENZ (UK) Limited

Notes to the Unaudited Abridged Financial Statements for the Year Ended 31 December 2024

Asset class

Depreciation method and rate

Plant and machinery

20% per annum straight line

Fixtures and fittings

20% per annum straight line

Motor vehicles

25% per annum straight line

Office equipment

20% per annum straight line

Amortisation

Amortisation is provided on intangible assets so as to write off the cost, less any estimated residual value, over their useful life as follows:

Asset class

Amortisation method and rate

Software

20% per annum straight line

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method.

The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the inventories to their present location and condition. At each reporting date, stocks are assessed for impairment. If stocks are impaired, the carrying amount is reduced to its selling price less costs to complete and sell; the impairment loss is recognised immediately in profit or loss.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

 

ENZ (UK) Limited

Notes to the Unaudited Abridged Financial Statements for the Year Ended 31 December 2024

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3

Staff numbers

The average number of persons employed by the company (including the director) during the year, was 4 (2023 - 4).

 

ENZ (UK) Limited

Notes to the Unaudited Abridged Financial Statements for the Year Ended 31 December 2024

4

Intangible assets

Total
£

Cost or valuation

Additions acquired separately

19,900

At 31 December 2024

19,900

Amortisation

Amortisation charge

3,980

At 31 December 2024

3,980

Carrying amount

At 31 December 2024

15,920

5

Tangible assets

Furniture, fittings and equipment
 £

Motor vehicles
 £

Total
£

Cost or valuation

At 1 January 2024

12,783

53,665

66,448

Additions

5,639

28,023

33,662

Disposals

-

(17,146)

(17,146)

At 31 December 2024

18,422

64,542

82,964

Depreciation

At 1 January 2024

2,597

49,097

51,694

Charge for the year

3,667

11,569

15,236

Eliminated on disposal

-

(17,145)

(17,145)

At 31 December 2024

6,264

43,521

49,785

Carrying amount

At 31 December 2024

12,158

21,021

33,179

At 31 December 2023

10,186

4,568

14,754

6

Stocks

2024
£

2023
£

Other inventories

155,532

261,108

 

ENZ (UK) Limited

Notes to the Unaudited Abridged Financial Statements for the Year Ended 31 December 2024

7

Debtors

Debtors includes £Nil (2023 - £Nil) due after more than one year.

8

Share capital

Allotted, called up and fully paid shares

2024

2023

No.

£

No.

£

Ordinary of £1 each

100,000

100,000

100,000

100,000

       

9

Related party transactions

Summary of transactions with all entities with joint control or significant interest

Enz Holding AG Monies loaned to the company
There is no formal guarantee lodged at Companies House. There is an outstanding balance of £20,000 at the year end, which will be repaid within 12 months.