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SHE-ENJOYS LTD

Registered Number
09499080
(England and Wales)

Unaudited Financial Statements for the Year ended
30 March 2025

SHE-ENJOYS LTD
Company Information
for the year from 31 March 2024 to 30 March 2025

Director

JOY, Vivienne

Registered Address

120 Lincoln Road
Tuxford
Newark
NG22 0HS

Registered Number

09499080 (England and Wales)
SHE-ENJOYS LTD
Statement of Financial Position
30 March 2025

Notes

2025

2024

£

£

£

£

Fixed assets
Tangible assets4-258
-258
Current assets
Debtors57,21811,744
Cash at bank and on hand7,9036,612
15,12118,356
Creditors amounts falling due within one year6(12,730)(14,076)
Net current assets (liabilities)2,3914,280
Total assets less current liabilities2,3914,538
Creditors amounts falling due after one year7(949)(4,500)
Net assets1,44238
Capital and reserves
Called up share capital11
Profit and loss account1,44137
Shareholders' funds1,44238
The financial statements were approved and authorised for issue by the Director on 8 July 2025, and are signed on its behalf by:
JOY, Vivienne
Director
Registered Company No. 09499080
SHE-ENJOYS LTD
Notes to the Financial Statements
for the year ended 30 March 2025

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
Functional and presentation currency
The financial statements are presented in sterling and this is the functional currency of the company.
Revenue from sale of goods
Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.
Revenue from rendering of services
Revenue from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
Borrowing costs
Borrowing costs directly attributable to the acquisition, construction or production of qualifying assets, which are assets that necessarily take a substantial period of time to get ready for their intended use or sale, are added to the cost of those assets, until such time as the assets are substantially ready for their intended use or sale. Investment income earned on the temporary investment of specific borrowings pending their expenditure on qualifying assets is deducted from the borrowing costs eligible for capitalisation. All other borrowing costs are recognised in profit or loss in the period in which they are incurred.
Current taxation
Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income. Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.
Deferred tax
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Tangible fixed assets and depreciation
All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Straight line (years)
Plant and machinery3
Office Equipment3
Trade and other debtors
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
Cash and cash equivalents
Cash and cash equivalents comprise cash at bank and on hand, demand deposits with banks and other short-term highly liquid investments with original maturities of three months or less. Bank overdrafts are disclosed separately. For the purpose of the cash flow statement, bank overdrafts form an integral part of the company's cash management and are included as a component of cash and cash equivalents.
Trade and other creditors
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
Related parties
For the purposes of these financial statements, a related party could be a person or an entity. Careful consideration is given to the definition of a related party to ensure that all related party relationships, transactions and balances are identified.
2.Average number of employees

20252024
Average number of employees during the year11
3.Deferred tax
Increases in the UK Corporation tax rate from 19% to 25% (19% effective from 1 April 2017, and 25% effective from 1 April 2023) have been substantively enacted. This will impact the company's future tax charge accordingly. The value of the deferred tax assets at the balance sheet date has been calculated using the applicable rate when the asset is expected to be realised.
4.Tangible fixed assets

Total

£
Cost or valuation
At 31 March 241,888
At 30 March 251,888
Depreciation and impairment
At 31 March 241,630
Charge for year258
At 30 March 251,888
Net book value
At 30 March 25-
At 30 March 24258
5.Debtors: amounts due within one year

2025

2024

££
Trade debtors / trade receivables1,6473,181
Amounts owed by group undertakings1013,000
Amounts owed by associates and joint ventures / participating interests4,6892,948
Other debtors781925
Prepayments and accrued income-1,690
Total7,21811,744
6.Creditors: amounts due within one year

2025

2024

££
Trade creditors / trade payables973673
Bank borrowings and overdrafts3,6473,600
Taxation and social security3,5945,506
Accrued liabilities and deferred income4,5164,297
Total12,73014,076
7.Creditors: amounts due after one year

2025

2024

££
Bank borrowings and overdrafts9494,500
Total9494,500
8.Directors advances, credits and guarantees

Brought forward

Amount advanced

Amount repaid

Carried forward

££££
JOY, Vivienne2,94841,56039,8194,689
2,94841,56039,8194,689
The above loan was repayable on demand
9.Related party transactions
During the year the company paid management fees of £9,000 to Vivienne Joy Coaching Ltd which is 100% owned by Vivienne Joy. The transactions were made at arms length.