| REGISTERED NUMBER: |
| FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024 |
| FOR |
| ENSTRA LIMITED |
| REGISTERED NUMBER: |
| 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: |
| SECRETARY: |
| REGISTERED OFFICE: |
| REGISTERED NUMBER: |
| ACCOUNTANTS: |
| 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 |
| CURRENT ASSETS |
| Debtors | 5 |
| Cash at bank |
| CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
6 |
| NET CURRENT ASSETS |
| TOTAL ASSETS LESS CURRENT LIABILITIES |
| CAPITAL AND RESERVES |
| Called up share capital | 7 |
| Retained earnings |
| SHAREHOLDERS' FUNDS |
| 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 were approved by the Board of Directors and authorised for issue on |
| ENSTRA LIMITED (REGISTERED NUMBER: 04438602) |
| NOTES TO THE FINANCIAL STATEMENTS |
| for the year ended 31 December 2024 |
| 1. | Statutory information |
| Enstra Limited is a |
| The presentation currency of the financial statements is the Pound Sterling (£). |
| 2. | Accounting policies |
| Basis of preparing the financial statements |
| 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 |
| 4. | Tangible fixed assets |
| Office |
| Improvements | furniture |
| to | and | Computer |
| property | equipment | equipment | Totals |
| £ | £ | £ | £ |
| Cost |
| At 1 January 2024 |
| Additions |
| Disposals | ( |
) | ( |
) |
| At 31 December 2024 |
| Depreciation |
| At 1 January 2024 |
| Charge for year |
| Eliminated on disposal | ( |
) | ( |
) |
| At 31 December 2024 |
| Net book value |
| At 31 December 2024 |
| At 31 December 2023 |
| 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 |
| Prepayments |
| 6. | Creditors: amounts falling due within one year |
| 2024 | 2023 |
| £ | £ |
| Trade creditors |
| Corporation tax |
| VAT |
| Other creditors |
| Accruals and deferred income |
| 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: | £ | £ |
| Ordinary | £1 | 2 | 2 |
| 'A' Ordinary | £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. |
| Chartered Accountants |
| 39 Berwyn Road |
| Richmond |
| Surrey |
| TW10 5BU |