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REGISTERED NUMBER: 03091944 (England and Wales)
















Enhanced Operating Systems Limited

Unaudited Financial Statements

for the Year Ended 30th September 2024






Enhanced Operating Systems Limited (Registered number: 03091944)






Contents of the Financial Statements
for the Year Ended 30th September 2024




Page

Company Information 1

Statement of Financial Position 2

Notes to the Financial Statements 4


Enhanced Operating Systems Limited

Company Information
for the Year Ended 30th September 2024







Directors: Mr S M F Maystre
Mr K F Maystre
Mr C D Elson
Mr S Jivnovodenko





Registered office: 17 Morris Harp
Saffron Walden
Essex
CB10 2EE





Registered number: 03091944 (England and Wales)





Accountants: Wilson Stevens
Accountants
4th Floor
100 Fenchurch Street
London
EC3M 5JD

Enhanced Operating Systems Limited (Registered number: 03091944)

Statement of Financial Position
30th September 2024

2024 2023
Notes £    £    £   
Fixed assets
Tangible assets 4 124,914 158,155

Current assets
Debtors 5 89,231 135,859
Cash at bank 415,719 368,330
504,950 504,189
Creditors
Amounts falling due within one year 6 158,276 192,548
Net current assets 346,674 311,641
Total assets less current liabilities 471,588 469,796

Creditors
Amounts falling due after more than one
year

7

(84,749

)

(89,609

)

Provisions for liabilities (8,628 ) (617 )
Net assets 378,211 379,570

Capital and reserves
Called up share capital 2 2
Retained earnings 378,209 379,568
378,211 379,570

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

The members have not required the company to obtain an audit of its financial statements for the year ended 30th September 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.

Enhanced Operating Systems Limited (Registered number: 03091944)

Statement of Financial Position - continued
30th September 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 9th June 2025 and were signed on its behalf by:





Mr S M F Maystre - Director


Enhanced Operating Systems Limited (Registered number: 03091944)

Notes to the Financial Statements
for the Year Ended 30th September 2024

1. Statutory information

Enhanced Operating Systems 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.

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.

Revenue recognition
Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax.

Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred in respect of the transaction can be measured reliably.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off the cost less estimated residual value of each asset over its estimated useful life.
Motor vehicles - at varying rates straight line
Computer equipment - at varying rates straight line

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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 statement of financial position date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

Foreign currencies
Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the statement of financial position 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.

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.

Enhanced Operating Systems Limited (Registered number: 03091944)

Notes to the Financial Statements - continued
for the Year Ended 30th September 2024

3. Employees and directors

The average number of employees during the year was 6 (2023 - 8 ) .

4. Tangible fixed assets
Motor Computer
vehicles equipment Totals
£    £    £   
Cost
At 1st October 2023 145,989 73,420 219,409
Additions - 4,912 4,912
Disposals - (8,477 ) (8,477 )
At 30th September 2024 145,989 69,855 215,844
Depreciation
At 1st October 2023 10,623 50,631 61,254
Charge for year 24,058 14,095 38,153
Eliminated on disposal - (8,477 ) (8,477 )
At 30th September 2024 34,681 56,249 90,930
Net book value
At 30th September 2024 111,308 13,606 124,914
At 30th September 2023 135,366 22,789 158,155

5. Debtors: amounts falling due within one year
2024 2023
£    £   
Trade debtors 80,317 127,265
Other debtors 8,914 8,594
89,231 135,859

6. Creditors: amounts falling due within one year
2024 2023
£    £   
Hire purchase contracts (see note 8) 4,860 6,568
Trade creditors 11,895 21,871
Taxation and social security 37,976 46,302
Other creditors 103,545 117,807
158,276 192,548

7. Creditors: amounts falling due after more than one year
2024 2023
£    £   
Hire purchase contracts (see note 8) 84,749 89,609

Enhanced Operating Systems Limited (Registered number: 03091944)

Notes to the Financial Statements - continued
for the Year Ended 30th September 2024

8. Leasing agreements

Minimum lease payments fall due as follows:

Hire purchase contracts
2024 2023
£    £   
Net obligations repayable:
Within one year 4,860 6,568
Between one and five years 84,749 89,609
89,609 96,177

Non-cancellable operating leases
2024 2023
£    £   
Within one year 5,747 5,747
Between one and five years 2,394 8,141
8,141 13,888