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COMPANY REGISTRATION NUMBER: 15453707
Enders-UK Ltd
Filleted Unaudited Abridged Financial Statements
31 December 2024
Enders-UK Ltd
Abridged Statement of Financial Position
31 December 2024
31 Dec 24
Note
£
£
Fixed assets
Tangible assets
5
2,091
Current assets
Stocks
47,273
Debtors
37,040
Cash at bank and in hand
12,546
--------
96,859
Creditors: amounts falling due within one year
181,416
---------
Net current liabilities
84,557
--------
Total assets less current liabilities
( 82,466)
--------
Net liabilities
( 82,466)
--------
Capital and reserves
Called up share capital
1
Profit and loss account
( 82,467)
--------
Shareholder deficit
( 82,466)
--------
These abridged financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the abridged statement of comprehensive income has not been delivered.
For the period ending 31 December 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Directors' responsibilities:
- The member has not required the company to obtain an audit of its abridged financial statements for the period in question in accordance with section 476 ;
- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of abridged financial statements .
All of the members have consented to the preparation of the abridged statement of comprehensive income and the abridged statement of financial position for the period ending 31 December 2024 in accordance with Section 444(2A) of the Companies Act 2006.
Enders-UK Ltd
Abridged Statement of Financial Position (continued)
31 December 2024
These abridged financial statements were approved by the board of directors and authorised for issue on 9 April 2025 , and are signed on behalf of the board by:
Mr S Ledrich
Mr E D May
Director
Director
Company registration number: 15453707
Enders-UK Ltd
Notes to the Abridged Financial Statements
Period from 30 January 2024 to 31 December 2024
1. General information
The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 2 Compton Way, Witney, Oxon, OX28 3AB.
2. Statement of compliance
These abridged financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.
3. Accounting policies
Basis of preparation
The abridged financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.
The abridged financial statements are prepared in sterling, which is the functional currency of the entity.
Disclosure exemptions
The entity satisfies the criteria of being a qualifying entity as defined in FRS 102. Advantage has been taken of the following disclosure exemptions available under paragraph 1.12 of FRS 102: (a) Disclosures in respect of each class of share capital have not been presented. (b) No cash flow statement has been presented for the company. (c) Disclosures in respect of financial instruments have not been presented. (d) Disclosures in respect of share-based payments have not been presented. (e) No disclosure has been given for the aggregate remuneration of key management personnel.
Revenue recognition
Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax. Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.
Foreign currencies
Foreign currency transactions are initially recorded in the functional currency, by applying the spot exchange rate as at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are translated at the exchange rate ruling at the reporting date, with any gains or losses being taken to the profit and loss account.
Tangible assets
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in equity, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in equity in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in equity in respect of that asset, the excess shall be recognised in profit or loss.
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:
Plant and machinery
-
25% reducing balance
Equipment
-
25% straight line
Stocks
Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stock to its present location and condition.
4. Employee numbers
The average number of persons employed by the company during the period amounted to 1 .
5. Tangible assets
£
Cost
At 30 January 2024
Additions
2,788
-------
At 31 December 2024
2,788
-------
Depreciation
At 30 January 2024
Charge for the period
697
-------
At 31 December 2024
697
-------
Carrying amount
At 31 December 2024
2,091
-------
6. Related party transactions
During the period the company received working capital from its parent company, Enders Colsman AG. Interest has been charged on the loan at a rate of 5%, the balance owed at 31/12/24 is £94,059. The company also purchased goods totaling £81,591 from the parent company.
7. Controlling party
The directors consider the immediate and ultimate parent company to be Enders Colsman AG, a company registered outside the UK at Brauck 1, 58791 Werdohl, Germany.