Caseware UK (AP4) 2024.0.164 2024.0.164 2024-09-302024-09-30falsefalsefalse2023-10-01No description of principal activity33trueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 09228010 2023-10-01 2024-09-30 09228010 2022-10-01 2023-09-30 09228010 2024-09-30 09228010 2023-09-30 09228010 c:Director1 2023-10-01 2024-09-30 09228010 d:CurrentFinancialInstruments 2024-09-30 09228010 d:CurrentFinancialInstruments 2023-09-30 09228010 d:CurrentFinancialInstruments d:WithinOneYear 2024-09-30 09228010 d:CurrentFinancialInstruments d:WithinOneYear 2023-09-30 09228010 d:ShareCapital 2024-09-30 09228010 d:ShareCapital 2023-09-30 09228010 d:RetainedEarningsAccumulatedLosses 2024-09-30 09228010 d:RetainedEarningsAccumulatedLosses 2023-09-30 09228010 c:FRS102 2023-10-01 2024-09-30 09228010 c:AuditExempt-NoAccountantsReport 2023-10-01 2024-09-30 09228010 c:FullAccounts 2023-10-01 2024-09-30 09228010 c:PrivateLimitedCompanyLtd 2023-10-01 2024-09-30 09228010 2 2023-10-01 2024-09-30 09228010 e:PoundSterling 2023-10-01 2024-09-30 iso4217:GBP xbrli:pure

Registered number: 09228010










ENSOUL LTD








UNAUDITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2024

 
ENSOUL LTD
REGISTERED NUMBER: 09228010

STATEMENT OF FINANCIAL POSITION
AS AT 30 SEPTEMBER 2024

2024
2023
Note
£
£

  

Current assets
  

Debtors: amounts falling due within one year
 3 
9,417
20,014

Cash at bank and in hand
 4 
15,197
64,621

  
24,614
84,635

Creditors: amounts falling due within one year
 5 
(3,339)
(27,008)

Net current assets
  
 
 
21,275
 
 
57,627

Total assets less current liabilities
  
21,275
57,627

  

Net assets
  
21,275
57,627


Capital and reserves
  

Called up share capital 
  
3
3

Profit and loss account
  
21,272
57,624

  
21,275
57,627


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 20 June 2025.

M J Lander
Director

The notes on pages 2 to 4 form part of these financial statements.

Page 1

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

1.Accounting policies

  
1.1

General information

Ensoul Ltd is a private company, limited by shares, registered in England and Wales, registration number 09228010. The principal place of business is Wandsworth Common, London, SW18.
The principal activity is to offer clients with architectural design and interior design services.

 
1.2

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 judgment in applying the Company's accounting policies.

The following principal accounting policies have been applied:

 
1.3

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Rendering of services

Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:
the amount of revenue can be measured reliably;
it is probable that the Company will receive the consideration due under the contract;
the stage of completion of the contract at the end of the reporting period can be measured reliably; and
the costs incurred and the costs to complete the contract can be measured reliably.

 
1.4

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.

 
1.5

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.

Page 2

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

1.Accounting policies (continued)

 
1.6

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.

 
1.7

Interest income

Interest income is recognised in profit or loss using the effective interest method.


2.


Employees

The average monthly number of employees, including directors, during the year was 3 (2023 - 3).


3.


Debtors

2024
2023
£
£


Trade debtors
-
18,260

Other debtors
8,246
1

Prepayments and accrued income
1,171
1,753

9,417
20,014



4.


Cash and cash equivalents

2024
2023
£
£

Cash at bank and in hand
15,197
64,621

Less: bank overdrafts
(19)
(19)

15,178
64,602


Page 3

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

5.


Creditors: Amounts falling due within one year

2024
2023
£
£

Bank overdrafts
19
19

Corporation tax
-
6,876

Other taxation and social security
-
10,255

Other creditors
-
8,183

Accruals and deferred income
3,320
1,675

3,339
27,008



6.


Related party transactions

The company is equally owned by the 3 directors of the company: M J Lander, V E J Lander and P A Rogerson. As at the year end M J Lander was owed £Nil (2023: £Nil). 

 
Page 4