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REGISTERED NUMBER: 07080186 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBER 2024

FOR

ENHANCE MANAGEMENT DEVELOPMENT LIMITED

ENHANCE MANAGEMENT DEVELOPMENT LIMITED (REGISTERED NUMBER: 07080186)






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




Page

Company information 1

Balance sheet 2

Notes to the financial statements 3


ENHANCE MANAGEMENT DEVELOPMENT LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 30 NOVEMBER 2024







Director: Ms G Gauthier





Secretary: Vistra Cosec Limited





Registered office: Suite 1, 7th Floor,
50 Broadway,
London
SW1H 0BL





Registered number: 07080186 (England and Wales)





Accountants: Vistra Trust Company Limited
First Floor, Templeback
10 Temple back
Bristol
BS1 6FL

ENHANCE MANAGEMENT DEVELOPMENT LIMITED (REGISTERED NUMBER: 07080186)

BALANCE SHEET
30 NOVEMBER 2024

2024 2023
Notes £ £
FIXED ASSETS
Tangible assets 4 698 47

CURRENT ASSETS
Debtors 5 16,469 11,804
Cash at bank 111,574 91,885
128,043 103,689
CREDITORS
Amounts falling due within one year 6 (194,782 ) (143,040 )
NET CURRENT LIABILITIES (66,739 ) (39,351 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

(66,041

)

(39,304

)

CAPITAL AND RESERVES
Called up share capital 1 1
Retained earnings (66,042 ) (39,305 )
SHAREHOLDERS' FUNDS (66,041 ) (39,304 )

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

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

The director acknowledges her 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.

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 5 May 2025 and were signed by:





Ms G Gauthier - Director


ENHANCE MANAGEMENT DEVELOPMENT LIMITED (REGISTERED NUMBER: 07080186)

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

1. STATUTORY INFORMATION

Enhance Management Development 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 company's functional and presentational currency is pounds sterling (GBP) and the financial statements have been rounded to the nearest pound (£).

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 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
Tangible assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses.

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Furniture and fittings - 25% on straight line basis
Computer Equipment - 25% on straight line basis

Financial instruments
The company has elected to apply the provisions of Section 11 'Basic Financial Instruments' and Section 12 'Other Financial Instruments Issues' of FRS102 to all of its financial instruments.

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Classification of financial liabilities
Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into.

Basic financial liabilities
Basic financial liabilities, including creditors, and loans from fellow group companies are initially recognised at transaction price.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are initially recognised at transaction price.

Foreign currencies
Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

Going concern
Although the balance sheet is showing a net current liability position, the financial statements have been prepared on the going concern basis. The director has confirmed that the company will continue in operation for the foreseeable future and will be able to realise its assets and discharge its liabilities and commitments in the normal course of business.

3. EMPLOYEES AND DIRECTORS

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

ENHANCE MANAGEMENT DEVELOPMENT LIMITED (REGISTERED NUMBER: 07080186)

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

4. TANGIBLE FIXED ASSETS
Fixtures
and Computer
fittings equipment Totals
£ £ £
Cost
At 1 December 2023 7,748 3,620 11,368
Additions - 715 715
At 30 November 2024 7,748 4,335 12,083
Depreciation
At 1 December 2023 7,748 3,573 11,321
Charge for year - 64 64
At 30 November 2024 7,748 3,637 11,385
Net book value
At 30 November 2024 - 698 698
At 30 November 2023 - 47 47

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£ £
Trade debtors 16,053 10,633
Other debtors 416 1,171
16,469 11,804

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£ £
Trade creditors 63 1,653
Taxation and social security 40 -
Other creditors 194,679 141,387
194,782 143,040