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Registered number:13107168









ENFORTIS LIMITED







UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 30 JUNE 2024

 
ENFORTIS LIMITED
 
 
  
CHARTERED ACCOUNTANTS' REPORT TO THE BOARD OF DIRECTORS ON THE PREPARATION OF THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OF ENFORTIS LIMITED
FOR THE YEAR ENDED 30 JUNE 2024

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Enfortis Limited for the year ended 30 June 2024 which comprise  the Balance sheet and the related notes from the Company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW)we are subject to its ethical and other professional requirements which are detailed at https://www.icaew.com /regulation.

This report is made solely to the Board of directors of Enfortis Limited, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the financial statements of Enfortis Limited and state those matters that we have agreed to state to the Board of directors of Enfortis Limited, as a body, in this report in accordance with ICAEW Technical Release TECH07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Enfortis Limited and its Board of directors, as a body, for our work or for this report. 

It is your duty to ensure that Enfortis 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 Enfortis Limited. You consider that Enfortis Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or review of the financial statements of Enfortis Limited. For this reason, we have not verified the 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 financial statements.

  



The Wiggin Partnership Ltd
 
Chartered Accountants
  
Fountain House
Reading Business Centre
2 Queens Walk
Reading
RG1 7QF
28 March 2025
Page 1

 
ENFORTIS LIMITED
REGISTERED NUMBER: 13107168

BALANCE SHEET
AS AT 30 JUNE 2024

2024
2023
Note
£
£

  

Current assets
  

Debtors: amounts falling due within one year
 4 
727
7,753

Cash at bank and in hand
 5 
15,035
4,017

  
15,762
11,770

Creditors: amounts falling due within one year
 6 
(64,465)
(62,751)

Net current liabilities
  
 
 
(48,703)
 
 
(50,981)

Total assets less current liabilities
  
(48,703)
(50,981)

  

Net liabilities
  
(48,703)
(50,981)


Capital and reserves
  

Called up share capital 
  
100
100

Profit and loss account
  
(48,803)
(51,081)

  
(48,703)
(50,981)


The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

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.

The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 28 March 2025.




Michael C O'Neill
Director

The notes on pages 4 to 7 form part of these financial statements.
Page 2

 
ENFORTIS LIMITED
REGISTERED NUMBER: 13107168
    
BALANCE SHEET (CONTINUED)
AS AT 30 JUNE 2024


Page 3

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

1.


General information

Enfortis Limited, a private company limited by shares, is incorporated and domiciled in England and Wales and has its registered office and principle place of business at Reading Business Centre, Fountain House, 2 Queens Walk, RG1 7QF.

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

 
2.2

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Sale of goods

Revenue from the sale of goods is recognised when all of the following conditions are satisfied:
the Company has transferred the significant risks and rewards of ownership to the buyer;
the Company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold;
the amount of revenue can be measured reliably;
it is probable that the Company will receive the consideration due under the transaction; and
the costs incurred or to be incurred in respect of the transaction can be measured reliably.

Rendering of services

Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:
the amount of revenue can be measured reliably;
it is probable that the Company will receive the consideration due under the contract;
the stage of completion of the contract at the end of the reporting period can be measured reliably; and
the costs incurred and the costs to complete the contract can be measured reliably.

Page 4

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

2.Accounting policies (continued)

 
2.3

Pensions

Defined contribution pension plan

The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations.

The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Balance sheet. The assets of the plan are held separately from the Company in independently administered funds.

 
2.4

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

 
2.5

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

 
2.6

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.


3.


Employees

2024
2023
£
£

Wages and salaries
37,468
38,004

Cost of defined contribution scheme
771
675

38,239
38,679


The average monthly number of employees, including directors, during the year was 2 (2023 - 2).


4.


Debtors

2024
2023
£
£


Other debtors
42
5,304
Page 5

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

4.Debtors (continued)


Called up share capital not paid
100
100

Prepayments and accrued income
585
2,349

727
7,753



5.


Cash and cash equivalents

2024
2023
£
£

Cash at bank and in hand
15,035
4,017

15,035
4,017



6.


Creditors: Amounts falling due within one year

2024
2023
£
£

Trade creditors
15,565
35,080

Amounts owed to group undertakings
37,661
21,787

Other taxation and social security
9,007
4,987

Other creditors
1,232
147

Accruals and deferred income
1,000
750

64,465
62,751



7.


Pension commitments

The Company operates a defined contributions pension scheme. The assets of the scheme are held separately from those of the Company in an independently administered fund. The pension cost charge represents contributions payable by the Company to the fund and amounted to £771. Contributions totalling £257 were payable to the fund at the balance sheet date and are included in creditors.

Page 6

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

8.


Related party transactions

During the period the company received credit for expenses of £15,874 (2023: £3,997) on behalf of Optimal Risk Group Limited, a company in which Mr M C O'Neill is both a director and sharholder. At the balace sheet date the intercompany balance owed to Optimal Risk Group Limited was £37,661.25 (2023: £21,787).                                              
During the period the company incurred a credit note in relation to management support expenses of £17,167 from Optimal Risk Group Limited, a company is in which Mr C O'Neill is both a director and shareholder. 

 
Page 7