Caseware UK (AP4) 2023.0.135 2023.0.135 The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view. The preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgement in applying the Company's accounting policies (see note 3).falsetrue2023-08-01falseNo description of principal activity22falseThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. NI687626 2023-08-01 2024-07-31 NI687626 2022-04-22 2023-07-31 NI687626 2024-07-31 NI687626 2023-07-31 NI687626 c:Director1 2023-08-01 2024-07-31 NI687626 c:Director2 2023-08-01 2024-07-31 NI687626 c:RegisteredOffice 2023-08-01 2024-07-31 NI687626 d:CurrentFinancialInstruments 2024-07-31 NI687626 d:CurrentFinancialInstruments 2023-07-31 NI687626 d:Non-currentFinancialInstruments 2024-07-31 NI687626 d:Non-currentFinancialInstruments 2023-07-31 NI687626 d:CurrentFinancialInstruments d:WithinOneYear 2024-07-31 NI687626 d:CurrentFinancialInstruments d:WithinOneYear 2023-07-31 NI687626 d:Non-currentFinancialInstruments d:AfterOneYear 2024-07-31 NI687626 d:Non-currentFinancialInstruments d:AfterOneYear 2023-07-31 NI687626 d:ShareCapital 2024-07-31 NI687626 d:ShareCapital 2023-07-31 NI687626 d:RetainedEarningsAccumulatedLosses 2023-08-01 2024-07-31 NI687626 c:OrdinaryShareClass1 2023-08-01 2024-07-31 NI687626 c:OrdinaryShareClass1 2024-07-31 NI687626 c:OrdinaryShareClass1 2023-07-31 NI687626 c:FRS102 2023-08-01 2024-07-31 NI687626 c:AuditExempt-NoAccountantsReport 2023-08-01 2024-07-31 NI687626 c:FullAccounts 2023-08-01 2024-07-31 NI687626 c:PrivateLimitedCompanyLtd 2023-08-01 2024-07-31 NI687626 e:PoundSterling 2023-08-01 2024-07-31 iso4217:GBP xbrli:shares xbrli:pure

Unaudited Financial Statements
Enler Infrastructure Limited
For the year ended 31 July 2024





































Registered number: NI687626

 
Enler Infrastructure Limited
 

Company Information


Directors
Peter McMullan 
John Toner 




Registered number
NI687626



Registered office
130-134 Antrim Construction Co Ltd
Ladyhill House

130-134 High Street

Holywood

Down

BT18 9HW





 
Enler Infrastructure Limited
 

Contents



Page
Balance Sheet
1 - 2
Notes to the Financial Statements
3 - 6


 
Enler Infrastructure Limited
Registered number:NI687626

Balance Sheet
As at 31 July 2024

2024
2023
Note
£
£

  

Current assets
  

Cash at bank and in hand
 6 
1,837
-

Debtors: amounts falling due within one year
 5 
174
1,305,604

  
2,011
1,305,604

Creditors: amounts falling due within one year
 7 
-
(393,455)

Net current assets
  
 
 
2,011
 
 
912,149

Total assets less current liabilities
  
2,011
912,149

Creditors: amounts falling due after more than one year
 8 
(1,911)
(912,049)

  

Net assets
  
100
100


Capital and reserves
  

Called up share capital 
 9 
100
100

Shareholders' funds
  
100
100


Page 1

 
Enler Infrastructure Limited
Registered number:NI687626

Balance Sheet (continued)
As at 31 July 2024

The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

The financial statements have been delivered in accordance with the provisions applicable to companies subject to
the small companies regime.

The Company has opted not to file the statement of comprehensive income in accordance with provisions
applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 6 June 2025.




John Toner
Director

The notes on pages 3 to 6 form part of these financial statements.

Page 2

 
Enler Infrastructure Limited
 
 
Notes to the Financial Statements
For the year ended 31 July 2024

1.


General information

Enler Infastructure Limited is a private company incorporated in Northern Ireland. The registered office is 130-134 Antrim Construction Co Ltd, Ladyhill House, 130-134 High Street, Holywood, Down, United Kingdom, BT18 9HW.
The principal activity of the company is that of construction and sewerage.

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgement in applying the Company's accounting policies (see note 3).

The financial statements are presented in Sterling (£).

The following principal accounting policies have been applied:

 
2.2

Going concern

The directors have assessed that there are adequate resources to meet the ongoing costs of the business for a minimum of 12 months from the date of signing the financial statements. For this reason the financial statements have been prepared on a going concern basis which presumes the realisation of assets and liabilities in the normal course of business.

 
2.3

Taxation

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income.


 
2.4

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

Page 3

 
Enler Infrastructure Limited
 

Notes to the Financial Statements
For the year ended 31 July 2024

2.Accounting policies (continued)

 
2.5

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

 
2.6

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.


3.


Judgements in applying accounting policies and key sources of estimation uncertainty

Estimates and judgements are required when applying accounting policies. These are continually evaluated and are based on historical experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.
The company makes estimates and assumptions concerning the future, which can involve a high degree of judgement or complexity. The resulting accounting estimates will, by definition, seldom equal the related actual results.
In the directors' opinions, there are no significant judgements, estimates and assumptions made about the recognition of assets, liabilities, incomes and expenses.


4.


Employees



The Company has no employees other than the directors, who did not receive any remuneration (2023 - £NIL).




5.


Debtors: Amounts falling due within one year

2024
2023
£
£


Other debtors
174
121,258

Prepayments and accrued income
-
1,184,346

174
1,305,604


Page 4

 
Enler Infrastructure Limited
 
 
Notes to the Financial Statements
For the year ended 31 July 2024

6.


Cash and cash equivalents

2024
2023
£
£

Cash at bank and in hand
1,837
-

Less: bank overdrafts
-
(26,679)

1,837
(26,679)



7.


Creditors: Amounts falling due within one year

2024
2023
£
£

Bank overdrafts
-
26,679

Trade creditors
-
366,776

-
393,455



8.


Creditors: Amounts falling due after more than one year

2024
2023
£
£

Other creditors
1,911
912,049

1,911
912,049



9.


Share capital

2024
2023
£
£
Allotted, called up and fully paid



100 (2023 - 100) 100 shares of £1.00 each
100
100



10.


Reserves

Profit and loss account

This includes all current and prior period profits and losses.

Page 5

 
Enler Infrastructure Limited
 
 
Notes to the Financial Statements
For the year ended 31 July 2024

11.


Related party transactions

The company has availed of the exemption under FRS102 section 33 which does not require disclosure of transactions entered into between any subsidiary undertaking which is wholly owned by a member of that group.


12.


Controlling party

There is deemed to be no ultimate controlling party.

Page 6