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REGISTERED NUMBER: 08053040 (England and Wales)










Unaudited Financial Statements for the Year Ended 31 May 2024

for

Enc Industrial Services Ltd

Enc Industrial Services Ltd (Registered number: 08053040)






Contents of the Financial Statements
for the Year Ended 31 May 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Enc Industrial Services Ltd

Company Information
for the Year Ended 31 May 2024







DIRECTOR: P M K Ellis





REGISTERED OFFICE: 63
Bawtry Road
Bramley
Rotherham
South Yorkshire
S66 2TN





REGISTERED NUMBER: 08053040 (England and Wales)

Enc Industrial Services Ltd (Registered number: 08053040)

Balance Sheet
31 May 2024

2024 2023
Notes £    £    £   
FIXED ASSETS
Tangible assets 4 1,475,505 1,672,194

CURRENT ASSETS
Stocks 16,163 24,143
Debtors 5 630,216 532,187
Cash at bank and in hand 278,379 322,927
924,758 879,257
CREDITORS
Amounts falling due within one year 6 788,707 628,906
NET CURRENT ASSETS 136,051 250,351
TOTAL ASSETS LESS CURRENT
LIABILITIES

1,611,556

1,922,545

CREDITORS
Amounts falling due after more than one year 7 (349,266 ) (487,350 )

PROVISIONS FOR LIABILITIES (315,264 ) (367,601 )
NET ASSETS 947,026 1,067,594

CAPITAL AND RESERVES
Called up share capital 200 200
Revaluation surplus reserve 9 300,894 301,894
Retained earnings 645,932 765,500
SHAREHOLDERS' FUNDS 947,026 1,067,594

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

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

The director acknowledges his 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.

Enc Industrial Services Ltd (Registered number: 08053040)

Balance Sheet - continued
31 May 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 director and authorised for issue on 15 May 2025 and were signed by:





P M K Ellis - Director


Enc Industrial Services Ltd (Registered number: 08053040)

Notes to the Financial Statements
for the Year Ended 31 May 2024

1. STATUTORY INFORMATION

Enc Industrial Services Ltd 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.

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 as modified by the revaluation of certain assets.

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
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.
Land and buildings - 2% on cost
Plant and machinery etc - 33% on cost, 25% on cost and 25% on reducing balance

Stocks
Stocks and work in progress are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Enc Industrial Services Ltd (Registered number: 08053040)

Notes to the Financial Statements - continued
for the Year Ended 31 May 2024

2. ACCOUNTING POLICIES - continued

Hire purchase and leasing commitments
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits
The company makes employer contributions to personal pension schemes in accordance with auto enrolment legislation.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 16 (2023 - 16 ) .

4. TANGIBLE FIXED ASSETS
Plant and
Land and machinery
buildings etc Totals
£    £    £   
COST OR VALUATION
At 1 June 2023 750,000 1,874,819 2,624,819
Additions - 107,131 107,131
Disposals - (84,883 ) (84,883 )
At 31 May 2024 750,000 1,897,067 2,647,067
DEPRECIATION
At 1 June 2023 7,000 945,625 952,625
Charge for year 1,000 228,843 229,843
Eliminated on disposal - (10,906 ) (10,906 )
At 31 May 2024 8,000 1,163,562 1,171,562
NET BOOK VALUE
At 31 May 2024 742,000 733,505 1,475,505
At 31 May 2023 743,000 929,194 1,672,194

Included in cost or valuation of land and buildings is freehold land of £ 250,000 (2023 - £ 250,000 ) which is not depreciated.

Enc Industrial Services Ltd (Registered number: 08053040)

Notes to the Financial Statements - continued
for the Year Ended 31 May 2024

4. TANGIBLE FIXED ASSETS - continued

Cost or valuation at 31 May 2024 is represented by:

Plant and
Land and machinery
buildings etc Totals
£    £    £   
Valuation in 2015 62,758 - 62,758
Valuation in 2016 49,637 - 49,637
Valuation in 2019 185,500 - 185,500
Valuation in 2020 104,500 - 104,500
Cost 347,605 1,897,067 2,244,672
750,000 1,897,067 2,647,067

If freehold land and buildings had not been revalued they would have been included at the following historical cost:

2024 2023
£    £   
Cost 347,605 347,605
Aggregate depreciation 8,000 7,000

Value of land in freehold land and buildings 64,519 64,519

Freehold land and buildings were valued on an open market basis basis on 31 May 2024 by the directors .

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Plant and
machinery
etc
£   
COST OR VALUATION
At 1 June 2023
and 31 May 2024 144,501
DEPRECIATION
At 1 June 2023 71,171
Charge for year 18,332
At 31 May 2024 89,503
NET BOOK VALUE
At 31 May 2024 54,998
At 31 May 2023 73,330

Enc Industrial Services Ltd (Registered number: 08053040)

Notes to the Financial Statements - continued
for the Year Ended 31 May 2024

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 537,484 521,504
Other debtors 92,732 10,683
630,216 532,187

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Bank loans and overdrafts 116,044 100,121
Hire purchase contracts 12,936 25,540
Trade creditors 379,148 239,196
Taxation and social security 117,199 147,921
Other creditors 163,380 116,128
788,707 628,906

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2024 2023
£    £   
Bank loans 341,416 466,564
Hire purchase contracts 7,850 20,786
349,266 487,350

Amounts falling due in more than five years:

Repayable by instalments
Bank loans more 5 yr by instal 129,867 193,253

Enc Industrial Services Ltd (Registered number: 08053040)

Notes to the Financial Statements - continued
for the Year Ended 31 May 2024

8. SECURED DEBTS

The following secured debts are included within creditors:

2024 2023
£    £   
Hire purchase contracts 20,786 46,326
Bank loans 322,088 372,713
342,874 419,039

Natwest Bank PLC


1. Registration of mortgage charge dated 28th November 2014, over freehold land South West of Todwick Road, North and South Anston.


2. Debenture dated 12th February 2013.

Fixed and floating charge over the undertaking and all property and assets present and future, including goodwill, uncalled capital, buildings, fixtures, fixed plant & machinery.

9. RESERVES
Revaluation
surplus
reserve
£   
At 1 June 2023 301,894
Movement (1,000 )

At 31 May 2024 300,894

10. OTHER FINANCIAL COMMITMENTS

At 31st May 2024, the company had total commitments under non-cancellable operating leases over the remaining life of those leases of £67,200, (2023: £134,400).

11. DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

Mr P Ellis (Director)

The director loaned monies to the company on an interest free basis. The balance owing and included in other creditors under 1 year at 31st May 2024: £411, (2023: £782).

Enc Industrial Services Ltd (Registered number: 08053040)

Notes to the Financial Statements - continued
for the Year Ended 31 May 2024

12. RELATED PARTY DISCLOSURES

Universal Plant Services Ltd

A company controlled by Mr P Ellis.

Monies were loaned between the companies on an interest free basis. The balance owing to this company at 31st May 2024: £18,438, (2023: £36,238).This is included in other creditors under 1 year.

13. ULTIMATE CONTROLLING PARTY

Parent company

Houghton Industrial Ltd (Company number: 09239059).