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REGISTERED NUMBER: 04438602 (England and Wales)















FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024

FOR

ENSTRA LIMITED

ENSTRA LIMITED (REGISTERED NUMBER: 04438602)

CONTENTS OF THE FINANCIAL STATEMENTS
for the year ended 31 December 2024










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4

Chartered Accountants' Report 7

ENSTRA LIMITED

COMPANY INFORMATION
for the year ended 31 December 2024







DIRECTORS: Peter Richard Franklin
Catherine Franklin





SECRETARY: Catherine Franklin





REGISTERED OFFICE: 23 Seaton Close
Lynden Gate
London
SW15 3TJ





REGISTERED NUMBER: 04438602 (England and Wales)





ACCOUNTANTS: de Freitas & Co.
Chartered Accountants
39 Berwyn Road
Richmond
Surrey
TW10 5BU

ENSTRA LIMITED (REGISTERED NUMBER: 04438602)

BALANCE SHEET
31 December 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 3,581 6,262

CURRENT ASSETS
Debtors 5 51,541 3,420
Cash at bank 8,141 6,021
59,682 9,441
CREDITORS: AMOUNTS FALLING DUE
WITHIN ONE YEAR

6

55,376

6,246
NET CURRENT ASSETS 4,306 3,195
TOTAL ASSETS LESS CURRENT
LIABILITIES

7,887

9,457

CAPITAL AND RESERVES
Called up share capital 7 4 4
Retained earnings 7,883 9,453
SHAREHOLDERS' FUNDS 7,887 9,457

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2024 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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.

ENSTRA LIMITED (REGISTERED NUMBER: 04438602)

BALANCE SHEET - continued
31 December 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 Board of Directors and authorised for issue on 12 May 2025 and were signed on its behalf by:





Peter Richard Franklin - Director


ENSTRA LIMITED (REGISTERED NUMBER: 04438602)

NOTES TO THE FINANCIAL STATEMENTS
for the year ended 31 December 2024


1. Statutory information

Enstra 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 presentation currency of the financial statements is the Pound Sterling (£).


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.

Critical judgements
The directors have not been required to make any material critical judgements in the process of applying the company's accounting policies.

Turnover
Turnover represents sales of consultancy services performed during the year, excluding value added tax. Where the outcome of a contract can be estimated reliably, revenue is recognised by reference to the stage of completion of the contract at the end of the reporting period.

Tangible fixed assets
Tangible assets are initially measured at cost which is the purchase price plus and directly attributable costs. Subsequently tangible assets are measured at cost less accumulated depreciation and impairment losses.

Depreciation is charged so as to allocate the cost of an asset, less its estimated residual value, over its estimated useful life using a straight line basis as follows:

Improvements to property - 10%
Office furniture ad equipment - 20%
Computer equipment - 33%

Financial instruments
Financial instruments are recognised when the company becomes party to the contractual provisions of the financial instrument. The company holds only basic financial instruments which comprise cash and cash equivalents, trade debtors and trade and other creditors.

Cash and cash equivalents - these include cash in hand and deposits held with banks.

Trade debtors - these are initially recognised at the transaction price and are subsequently measured at amortised cost using the effective interest method, less any provision for impairment. Amounts that are receivable within one year are measured at the undiscounted amount expected to be receivable, net of any impairment.

Trade and other creditors - these are initially measured at the transaction price and are subsequently measured at amortised cost using the effective interest method. Amounts that are payable within one year are measured at the undiscounted amount expected to be payable.


ENSTRA LIMITED (REGISTERED NUMBER: 04438602)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the year ended 31 December 2024


2. Accounting policies - continued
Taxation
Taxation for the year comprises current tax. Tax is recognised in the Income Statement.

Current taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that 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.

Going concern
In recent times new contracts have proved difficult to win and convert into profits. However, the organisation has low overheads and the directors have confirmed that they will continue to support the company and will not withdraw their loan until such time as the company has sufficient resources to repay it.

The directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. They therefore continue to adopt the going concern basis of accounting in preparing the annual financial statements.

3. Employees and directors

The average number of employees during the year was 2 (2023 - 2 ) .

4. Tangible fixed assets
Office
Improvements furniture
to and Computer
property equipment equipment Totals
£    £    £    £   
Cost
At 1 January 2024 3,718 9,243 11,471 24,432
Additions - 482 665 1,147
Disposals - - (3,177 ) (3,177 )
At 31 December 2024 3,718 9,725 8,959 22,402
Depreciation
At 1 January 2024 3,523 6,071 8,576 18,170
Charge for year 195 1,175 2,458 3,828
Eliminated on disposal - - (3,177 ) (3,177 )
At 31 December 2024 3,718 7,246 7,857 18,821
Net book value
At 31 December 2024 - 2,479 1,102 3,581
At 31 December 2023 195 3,172 2,895 6,262

ENSTRA LIMITED (REGISTERED NUMBER: 04438602)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the year ended 31 December 2024


5. Debtors: amounts falling due within one year
2024 2023
£    £   
Trade debtors 50,608 3,420
Prepayments 933 -
51,541 3,420

6. Creditors: amounts falling due within one year
2024 2023
£    £   
Trade creditors 6,922 1,551
Corporation tax 260 433
VAT 10,014 2,001
Other creditors 1,274 1,302
Accruals and deferred income 36,906 959
55,376 6,246

Other creditors represents amounts owed to the directors who have confirmed that they will not demand repayment of this loan until the company has sufficient liquid resources.

7. Called up share capital

Allotted, issued and fully paid:
Number: Class: Nominal 2024 2023
value: £    £   
2 Ordinary £1 2 2
1 'A' Ordinary £1 1 1
1 'B' Ordinary £1 1 1
4 4

The directors have the power to pay variable interim dividends on 'A' & 'B' ordinary shares without prior approval of the members at a general meeting. These shares are not entitled to participate in a return of capital in the event of a winding up, dissolution, merger, flotation or sale of the company, beyond their original issue price, nor are they entitled to notice of meetings.

CHARTERED ACCOUNTANTS' REPORT TO THE BOARD OF DIRECTORS
ON THE UNAUDITED FINANCIAL STATEMENTS OF
ENSTRA LIMITED


The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Statement of Comprehensive Income and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Enstra Limited for the year ended 31 December 2024 which comprise the Income Statement, Balance Sheet, Statement of Changes in Equity 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 within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of Enstra Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Enstra Limited and state those matters that we have agreed to state to the Board of Directors of Enstra Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Enstra Limited and its Board of Directors, as a body, for our work or for this report.

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

We have not been instructed to carry out an audit or a review of the financial statements of Enstra 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.






de Freitas & Co.
Chartered Accountants
39 Berwyn Road
Richmond
Surrey
TW10 5BU


12 May 2025