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ENTERHAVEN LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 JUNE 2024






ENTERHAVEN LIMITED (REGISTERED NUMBER: 02013477)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2024










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


ENTERHAVEN LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 30 JUNE 2024







DIRECTOR: N G Vickers





REGISTERED OFFICE: Unit D1
Amberley Drive
Sinfin Lane
Derby
Derbyshire
DE24 9RE





REGISTERED NUMBER: 02013477 (England and Wales)





ACCOUNTANTS: Sibbalds Limited
Chartered Accountants and Business Advisers
Oakhurst House
57 Ashbourne Road
Derby
Derbyshire
DE22 3FS

ENTERHAVEN LIMITED (REGISTERED NUMBER: 02013477)

BALANCE SHEET
30 JUNE 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 13,128 16,376
Investment property 5 1,287,310 611,180
1,300,438 627,556

CURRENT ASSETS
Stocks 19,652 19,652
Debtors 6 3,655 4,438
Cash at bank 118,385 596,962
141,692 621,052
CREDITORS
Amounts falling due within one year 7 180,219 98,504
NET CURRENT (LIABILITIES)/ASSETS (38,527 ) 522,548
TOTAL ASSETS LESS CURRENT LIABILITIES 1,261,911 1,150,104

CREDITORS
Amounts falling due after more than one
year

8

(824,449

)

(1,117,646

)

PROVISIONS FOR LIABILITIES 10 (73,500 ) -
NET ASSETS 363,962 32,458

CAPITAL AND RESERVES
Called up share capital 11 100 100
Fair value reserve 12 453,820 -
Retained earnings (89,958 ) 32,358
SHAREHOLDERS' FUNDS 363,962 32,458

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

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

The director acknowledges his 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.

ENTERHAVEN LIMITED (REGISTERED NUMBER: 02013477)

BALANCE SHEET - continued
30 JUNE 2024


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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 20 March 2025 and were signed by:





N G Vickers - Director


ENTERHAVEN LIMITED (REGISTERED NUMBER: 02013477)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2024


1. STATUTORY INFORMATION

Enterhaven Limited 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 as modified by the revaluation of certain assets.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.
Plant and machinery - 25% on reducing balance
Fixtures and fittings - 25% on reducing balance
Motor vehicles - 25% on reducing balance

Investment property
Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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 balance sheet date.


ENTERHAVEN LIMITED (REGISTERED NUMBER: 02013477)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 JUNE 2024


2. ACCOUNTING POLICIES - continued
Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet 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.

Hire purchase and leasing commitments
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2023 - 1 ).

4. TANGIBLE FIXED ASSETS
Fixtures
Plant and and Motor
machinery fittings vehicles Totals
£    £    £    £   
COST
At 1 July 2023 9,697 1,698 29,387 40,782
Additions - 1,015 - 1,015
At 30 June 2024 9,697 2,713 29,387 41,797
DEPRECIATION
At 1 July 2023 9,162 1,698 13,546 24,406
Charge for year 134 169 3,960 4,263
At 30 June 2024 9,296 1,867 17,506 28,669
NET BOOK VALUE
At 30 June 2024 401 846 11,881 13,128
At 30 June 2023 535 - 15,841 16,376

ENTERHAVEN LIMITED (REGISTERED NUMBER: 02013477)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 JUNE 2024


4. TANGIBLE FIXED ASSETS - continued

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:
Motor
vehicles
£   
COST
At 1 July 2023
and 30 June 2024 29,387
DEPRECIATION
At 1 July 2023 13,546
Charge for year 3,960
At 30 June 2024 17,506
NET BOOK VALUE
At 30 June 2024 11,881
At 30 June 2023 15,841

5. INVESTMENT PROPERTY
Total
£   
FAIR VALUE
At 1 July 2023 611,180
Additions 222,310
Revaluations 453,820
At 30 June 2024 1,287,310
NET BOOK VALUE
At 30 June 2024 1,287,310
At 30 June 2023 611,180

Fair value at 30 June 2024 is represented by:
£   
Valuation in 2024 453,820
Cost 833,490
1,287,310

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors - 665
Other debtors 3,655 3,773
3,655 4,438

ENTERHAVEN LIMITED (REGISTERED NUMBER: 02013477)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 JUNE 2024


7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Bank loans and overdrafts 12,737 8,452
Hire purchase contracts 5,893 5,893
Other creditors 161,589 84,159
180,219 98,504

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2024 2023
£    £   
Bank loans 205,883 654,172
Hire purchase contracts 4,420 10,313
Amounts owed to associates 614,146 453,161
824,449 1,117,646

Amounts falling due in more than five years:

Repayable by instalments
Bank loans more 5 yr by instal 205,883 654,172

9. SECURED DEBTS

The following secured debts are included within creditors:

2024 2023
£    £   
Bank loans 205,883 654,172

The bank loan is secured by a charge over the fixed assets of the company.

10. PROVISIONS FOR LIABILITIES
2024 2023
£    £   
Deferred tax 73,500 -

Deferred
tax
£   
Provided during year 73,500
Accelerated capital allowances
Balance at 30 June 2024 73,500

ENTERHAVEN LIMITED (REGISTERED NUMBER: 02013477)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 JUNE 2024


11. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2024 2023
value: £    £   
100 Ordinary share £1 100 100

12. RESERVES
Fair
value
reserve
£   
Revaluation in year 453,820

At 30 June 2024 453,820