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Company Registration No. 09274800 (England and Wales)
Enigma Entertainment Ltd Unaudited accounts for the year ended 31 October 2024
Enigma Entertainment Ltd Unaudited accounts Contents
Page
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Enigma Entertainment Ltd Company Information for the year ended 31 October 2024
Directors
D Chihaioglo N Murodova
Company Number
09274800 (England and Wales)
Registered Office
2-3 Eldon Street Eldon House London EC2M 7LS
Accountants
LTG Accountants Limited 39A High Street Billericay Essex CM12 9BA
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Enigma Entertainment Ltd Statement of financial position as at 31 October 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Intangible assets
121,615 
- 
Tangible assets
2,202,220 
54,022 
2,323,835 
54,022 
Current assets
Debtors
255,587 
65,512 
Cash at bank and in hand
128,267 
462,823 
383,854 
528,335 
Creditors: amounts falling due within one year
(857,048)
(332,838)
Net current (liabilities)/assets
(473,194)
195,497 
Total assets less current liabilities
1,850,641 
249,519 
Creditors: amounts falling due after more than one year
(244,010)
(195,812)
Provisions for liabilities
Deferred tax
(543,579)
- 
Net assets
1,063,052 
53,707 
Capital and reserves
Called up share capital
12 
10 
Share premium
1,543,978 
- 
Profit and loss account
(480,938)
53,697 
Shareholders' funds
1,063,052 
53,707 
For the year ending 31 October 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered 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. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 23 March 2025 and were signed on its behalf by
D Chihaioglo Director Company Registration No. 09274800
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Enigma Entertainment Ltd Notes to the Accounts for the year ended 31 October 2024
1
Statutory information
Enigma Entertainment Ltd is a private company, limited by shares, registered in England and Wales, registration number 09274800. The registered office is 2-3 Eldon Street, Eldon House, London, EC2M 7LS.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:. Accounting Policy Note – Property, Plant & Equipment (P&M) The company depreciates Plant & Machinery (P&M) using the straight-line method over its estimated useful life. Two different depreciation rates are applied within P&M: General Plant & Machinery – Depreciated at 25% per annum (straight-line) over a 4-year period based on expected useful life. Specialist Machinery (Escape Room Build) – Depreciated at 10% per annum (straight-line) over a 10-year period, reflecting the specific expected lifespan of this asset. These depreciation rates ensure that the assets are systematically written down over their useful economic life in line with the company's accounting policies.
Land & buildings
6.67% Straight Line Method
Plant & machinery
25% & 10% Straight Line Method (See notes)
Motor vehicles
20% Straight Line Method
Computer equipment
20% Straight Line Method
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Enigma Entertainment Ltd Notes to the Accounts for the year ended 31 October 2024
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
4
Intangible fixed assets
Other 
£ 
Cost
At 1 November 2023
- 
Additions
131,328 
At 31 October 2024
131,328 
Amortisation
At 1 November 2023
- 
Charge for the year
9,713 
At 31 October 2024
9,713 
Net book value
At 31 October 2024
121,615 
5
Tangible fixed assets
Land & buildings 
Plant & machinery 
Motor vehicles 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At cost 
At 1 November 2023
- 
55,724 
57,990 
9,502 
123,216 
Additions
195,545 
1,992,193 
- 
6,458 
2,194,196 
At 31 October 2024
195,545 
2,047,917 
57,990 
15,960 
2,317,412 
Depreciation
At 1 November 2023
- 
54,092 
11,598 
3,504 
69,194 
Charge for the year
13,036 
18,172 
11,598 
3,192 
45,998 
At 31 October 2024
13,036 
72,264 
23,196 
6,696 
115,192 
Net book value
At 31 October 2024
182,509 
1,975,653 
34,794 
9,264 
2,202,220 
At 31 October 2023
- 
1,632 
46,392 
5,998 
54,022 
6
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
Trade debtors
28,812 
13,850 
Accrued income and prepayments
45,983 
16,879 
Other debtors
180,792 
34,783 
255,587 
65,512 
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Enigma Entertainment Ltd Notes to the Accounts for the year ended 31 October 2024
7
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
Bank loans and overdrafts
331,300 
34,939 
VAT
25,237 
24,958 
Trade creditors
126,024 
(724,503)
Taxes and social security
8,882 
13,279 
Other creditors
38,020 
844,439 
Loans from directors
327,585 
139,726 
857,048 
332,838 
8
Creditors: amounts falling due after more than one year
2024 
2023 
£ 
£ 
Bank loans
244,010 
195,812 
9
Deferred taxation
2024 
2023 
£ 
£ 
Accelerated capital allowances
543,579 
- 
2024 
2023 
£ 
£ 
Charged to the profit and loss account
543,579 
- 
Provision at end of year
543,579 
- 
10
Operating lease commitments
2024 
2023 
£ 
£ 
At 31 October 2024 the company had the following future minimum lease payments under non-cancellable operating leases for each of the following periods:
Not later than one year
128,216 
- 
Later than one year and not later than five years
424,301 
- 
Later than five years
1,060,753 
- 
1,613,270 
- 
11
Average number of employees
During the year the average number of employees was 10 (2023: 10).
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