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Company registration number: 04485978







FINANCIAL STATEMENTS
FOR THE YEAR ENDED
31 OCTOBER 2024


ENGHOUSE DEVELOPMENT (UK) LIMITED






































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ENGHOUSE DEVELOPMENT (UK) LIMITED
 


 
COMPANY INFORMATION


Director
R Medved 




Company secretary
I R Cornes



Registered number
04485978



Registered office
Imperium
Imperial Way

Reading

Berkshire

RG2 0TD




Independent auditor
Menzies LLP
Chartered Accountants & Statutory Auditor

Magna House

18-32 London Road

Staines-Upon-Thames

TW18 4BP





 


ENGHOUSE DEVELOPMENT (UK) LIMITED
 



CONTENTS



Page
Statement of Financial Position
1
Notes to the Financial Statements
2 - 4


 


ENGHOUSE DEVELOPMENT (UK) LIMITED
REGISTERED NUMBER:04485978



STATEMENT OF FINANCIAL POSITION
AS AT 31 OCTOBER 2024

2024
2023
Note
£
£

  

Current assets
  

Debtors: amounts falling due within one year
 4 
7,402,678
5,618,475

Cash at bank and in hand
  
6,450,890
218,992

  
13,853,568
5,837,467

Creditors: amounts falling due within one year
  
(12,053,769)
(115,453)

Net current assets
  
 
 
1,799,799
 
 
5,722,014

Total assets less current liabilities
  
1,799,799
5,722,014

  

Net assets
  
1,799,799
5,722,014


Capital and reserves
  

Called up share capital 
  
1
1

Profit and loss account
  
1,799,798
5,722,013

  
1,799,799
5,722,014


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 income and retained earnings 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 by: 




................................................
R Medved
Director

Date: 25 July 2025

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

Page 1

 


ENGHOUSE DEVELOPMENT (UK) LIMITED
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2024

1.


General information

Enghouse Development (UK) Limited is a private company, limited by shares, registered in England and Wales. The company's registered number, registered office address and principal place of business is disclosed on the company information page.

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 Section 1A of Financial Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

The following principal accounting policies have been applied:

 
2.2

Foreign currency translation

Functional and presentation currency

The company's functional currency is GBP, rounded to the nearest pound. 

Transactions and balances

Foreign currency transactions are translated into the functional currency using the spot exchange rates at the dates of the transactions.

At each period end foreign currency monetary items are translated using the closing rate. Non-monetary items measured at historical cost are translated using the exchange rate at the date of the transaction and non-monetary items measured at fair value are measured using the exchange rate when fair value was determined.

Foreign exchange gains and losses resulting from the settlement of transactions and from the translation at period-end exchange rates of monetary assets and liabilities denominated in foreign currencies are recognised in profit or loss except when deferred in other comprehensive income as qualifying cash flow hedges.

Foreign exchange gains and losses that relate to borrowings and cash and cash equivalents are presented in the Statement of Income and Retained Earnings within 'finance income or costs'. All other foreign exchange gains and losses are presented in profit or loss within 'other operating income'.

 
2.3

Other Income

Other income represents royalties receivable from other group members.

 
2.4

Interest income

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

Page 2

 


ENGHOUSE DEVELOPMENT (UK) LIMITED
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2024

2.Accounting policies (continued)

 
2.5

Current and deferred taxation

The tax expense for the year comprises current and deferred tax. 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 reporting date in the countries where the company operates and generates income.

Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the reporting date, except that:
The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and
Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met.

Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date.


 
2.6

Financial instruments

The Company only enters into basic financial instrument transactions that result in the recognition of financialassets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loansto related parties and investments in ordinary shares

 
2.7

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.


3.


Employees




There were no employees during the year (2023 - 0).


Page 3

 


ENGHOUSE DEVELOPMENT (UK) LIMITED
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2024

4.


Debtors

2024
2023
£
£


Amounts owed by group undertakings
7,283,536
5,607,299

Tax recoverable
112,698
3,317

Deferred taxation
6,444
7,859

7,402,678
5,618,475



5.


Contingent liabilities

An unlimited guarantee has been given in favour of Barclays Bank PLC in respect of this company, CTI Billing Solutions Limited, CTI Data Solutions Limited, Enghouse Interactive UK Limited, Enghouse Holdings (UK) Limited, Enghouse Networks (UK) Limited, Enghouse Interactive Holdings (UK) Limited and Tollgrade UK Limited.


6.


Parent Company

Enghouse Systems Limited, a company incorporated in Canada, is the parent company of the smallest group for which consolidated financial statements are drawn up of which the company is a member. The parent company's registered office is 80 Tiverton Court, Suite 800 Markham, ON L3R 0G4. 


7.


Auditor's information

The auditor's report on the financial statements for the year ended 31 October 2024 was unqualified.

The audit report was signed on 25 July 2025 by Andrew Cook FCA (Senior Statutory Auditor) on behalf of Menzies LLP.

 
Page 4