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REGISTERED NUMBER: 03839832 (England and Wales)







UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2024

FOR

ENTERIN LIMITED

ENTERIN LIMITED (REGISTERED NUMBER: 03839832)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


ENTERIN LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 30 SEPTEMBER 2024







DIRECTORS: Mr M Rodosthenous
Ms Z M Rodosthenous





REGISTERED OFFICE: Solar House
282 Chase Road
London
N14 6NZ





REGISTERED NUMBER: 03839832 (England and Wales)





ACCOUNTANTS: Freemans Partnership LLP
Chartered Certified Accountants
Solar House
282 Chase Road
London
N14 6NZ

ENTERIN LIMITED (REGISTERED NUMBER: 03839832)

BALANCE SHEET
30 SEPTEMBER 2024

30.9.24 30.9.23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 1,146,921 1,149,986

CURRENT ASSETS
Stocks 5 3,453 2,110
Debtors 6 140,638 143,968
Cash at bank and in hand 19,072 19,822
163,163 165,900
CREDITORS
Amounts falling due within one year 7 214,935 217,544
NET CURRENT LIABILITIES (51,772 ) (51,644 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

1,095,149

1,098,342

CREDITORS
Amounts falling due after more than one
year

8

(514,086

)

(534,086

)

PROVISIONS FOR LIABILITIES 9 (3,602 ) (4,144 )
NET ASSETS 577,461 560,112

CAPITAL AND RESERVES
Called up share capital 10 2 2
Retained earnings 577,459 560,110
SHAREHOLDERS' FUNDS 577,461 560,112

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

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

ENTERIN LIMITED (REGISTERED NUMBER: 03839832)

BALANCE SHEET - continued
30 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 16 June 2025 and were signed on its behalf by:





Ms Z M Rodosthenous - Director


ENTERIN LIMITED (REGISTERED NUMBER: 03839832)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024


1. STATUTORY INFORMATION

Enterin 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.

Turnover
Turnover represents amounts derived from the sale of goods to customers during the year, and is recognised at the date the risks and rewards of ownership of goods were transferred to the customer. This is stated after trade discounts, other sales taxes and net of VAT.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Furniture and equipment - 20% on reducing balance
Fixtures and fittings - 20% on reducing balance
Office equipment - 20% on reducing balance

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

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 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.

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.

ENTERIN LIMITED (REGISTERED NUMBER: 03839832)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 SEPTEMBER 2024


3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2023 - 2 ) .

4. TANGIBLE FIXED ASSETS
Improvements Furniture
to Freehold and
property Property equipment
£    £    £   
COST
At 1 October 2023 649,061 477,956 112,685
Additions - - -
At 30 September 2024 649,061 477,956 112,685
DEPRECIATION
At 1 October 2023 - - 100,472
Charge for year - - 2,443
At 30 September 2024 - - 102,915
NET BOOK VALUE
At 30 September 2024 649,061 477,956 9,770
At 30 September 2023 649,061 477,956 12,213

Fixtures
and Office
fittings equipment Totals
£    £    £   
COST
At 1 October 2023 152,964 9,974 1,402,640
Additions 1,912 - 1,912
At 30 September 2024 154,876 9,974 1,404,552
DEPRECIATION
At 1 October 2023 144,389 7,793 252,654
Charge for year 2,098 436 4,977
At 30 September 2024 146,487 8,229 257,631
NET BOOK VALUE
At 30 September 2024 8,389 1,745 1,146,921
At 30 September 2023 8,575 2,181 1,149,986

5. STOCKS
30.9.24 30.9.23
£    £   
Stocks 3,453 2,110

ENTERIN LIMITED (REGISTERED NUMBER: 03839832)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 SEPTEMBER 2024


6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.9.24 30.9.23
£    £   
Trade debtors 3,718 -
Amount due from related
parties 136,920 143,968
140,638 143,968

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.9.24 30.9.23
£    £   
Bank loans and overdrafts 10,000 -
Trade creditors 15,223 16,696
Tax 4,759 28,368
VAT 6,950 3,624
Other creditors 95,119 95,119
Rent deposits 6,875 6,875
Pension 28 73
Director`s current account 73,981 30,287
Accrued expenses 2,000 36,502
214,935 217,544

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
30.9.24 30.9.23
£    £   
Bank loans - 1-2 years 6,667 -
Bank loans more 5 yr by instal - 26,667
Other loans 507,419 507,419
514,086 534,086

Amounts falling due in more than five years:

Repayable by instalments
Bank loans more 5 yr by instal - 26,667

9. PROVISIONS FOR LIABILITIES
30.9.24 30.9.23
£    £   
Deferred tax 3,602 4,144

ENTERIN LIMITED (REGISTERED NUMBER: 03839832)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 SEPTEMBER 2024


9. PROVISIONS FOR LIABILITIES - continued

Deferred
tax
£   
Balance at 1 October 2023 4,144
Provided during year (542 )
Balance at 30 September 2024 3,602

10. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 30.9.24 30.9.23
value: £    £   
2 Ordinary £1 2 2