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REGISTERED NUMBER: 06391729 (England and Wales)















FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2024

FOR

ENT4KIDS LIMITED

ENT4KIDS LIMITED (REGISTERED NUMBER: 06391729)






CONTENTS OF THE FINANCIAL STATEMENTS
for the Year Ended 30 April 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


ENT4KIDS LIMITED

COMPANY INFORMATION
for the Year Ended 30 April 2024







DIRECTOR: H Daya





SECRETARY: Mrs L Daya





REGISTERED OFFICE: 10 London Mews
LONDON
W2 1HY





REGISTERED NUMBER: 06391729 (England and Wales)





ACCOUNTANTS: Stein Richards
Chartered Accountants
10 London Mews
Paddington
LONDON
W2 1HY

ENT4KIDS LIMITED (REGISTERED NUMBER: 06391729)

BALANCE SHEET
30 April 2024

30.4.24 30.4.23
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 57,904 54,915
Investments 6 100 100
58,004 55,015

CURRENT ASSETS
Debtors 7 153,060 247,409
Cash at bank and in hand 64,615 64,741
217,675 312,150
CREDITORS
Amounts falling due within one year 8 221,998 245,695
NET CURRENT (LIABILITIES)/ASSETS (4,323 ) 66,455
TOTAL ASSETS LESS CURRENT
LIABILITIES

53,681

121,470

CREDITORS
Amounts falling due after more than one
year

9

12,140

22,283
NET ASSETS 41,541 99,187

CAPITAL AND RESERVES
Called up share capital 10 129 129
Retained earnings 41,412 99,058
SHAREHOLDERS' FUNDS 41,541 99,187

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

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 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.

ENT4KIDS LIMITED (REGISTERED NUMBER: 06391729)

BALANCE SHEET - continued
30 April 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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 20 December 2024 and were signed by:





H Daya - Director


ENT4KIDS LIMITED (REGISTERED NUMBER: 06391729)

NOTES TO THE FINANCIAL STATEMENTS
for the Year Ended 30 April 2024

1. STATUTORY INFORMATION

Ent4Kids 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.

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.

Turnover
Turnover represents invoiced medical treatment in the year, net of discounts.

Rendering of services

Revenue for providing services is recognised in the period when medical appointments are completed.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2007, is being amortised evenly over its estimated useful life of ten years.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Fixtures and fittings - 20% straight line
Computer equipment - 33.33% straight line

Investments in subsidiaries
Investments in subsidiary undertakings are recognised at cost.

Financial instruments
The Company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities such as trade and other debtors and creditors and loans to related parties.

The basic financial debtors and liabilities as listed above are initially recognised at transaction price, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future payments / receipts discounted at a market rate of interest. Such instruments are subsequently carried at amortised cost using the effective interest method, less any impairment. An impairment review is undertaken annually at the balance sheet date.

Taxation
Taxation for the year comprises of current tax . Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current tax is 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.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 7 (2023 - 5 ) .

ENT4KIDS LIMITED (REGISTERED NUMBER: 06391729)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Year Ended 30 April 2024

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 May 2023
and 30 April 2024 828,625
AMORTISATION
At 1 May 2023
and 30 April 2024 828,625
NET BOOK VALUE
At 30 April 2024 -
At 30 April 2023 -

5. TANGIBLE FIXED ASSETS
Fixtures
and Motor Computer
fittings vehicles equipment Totals
£    £    £    £   
COST
At 1 May 2023 73,548 - 9,959 83,507
Additions 211 23,498 - 23,709
At 30 April 2024 73,759 23,498 9,959 107,216
DEPRECIATION
At 1 May 2023 24,382 - 4,210 28,592
Charge for year 11,552 5,875 3,293 20,720
At 30 April 2024 35,934 5,875 7,503 49,312
NET BOOK VALUE
At 30 April 2024 37,825 17,623 2,456 57,904
At 30 April 2023 49,166 - 5,749 54,915

6. FIXED ASSET INVESTMENTS
Shares in
group
undertakings
£   
COST
At 1 May 2023
and 30 April 2024 100
NET BOOK VALUE
At 30 April 2024 100
At 30 April 2023 100

ENT4KIDS LIMITED (REGISTERED NUMBER: 06391729)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Year Ended 30 April 2024

7. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.4.24 30.4.23
£    £   
Trade debtors 119,860 178,633
Other debtors 33,200 68,776
153,060 247,409

8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.4.24 30.4.23
£    £   
Bank loans and overdrafts 10,206 9,956
Trade creditors 1,635 71,906
Amounts owed to group undertakings 38,026 21,307
Taxation and social security 138,525 104,814
Other creditors 33,606 37,712
221,998 245,695

9. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
30.4.24 30.4.23
£    £   
Bank loans 12,140 22,283

10. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 30.4.24 30.4.23
value: £    £   
99 Ordinary £1 99 99
30 Ordinary B shares £1 30 30
129 129