1 November 2023 v2025.46.1 limited_company_frs_102_section_1a_v1_1_2 companies_houseSoftwarefalsetruetruetrueNo description of principal activityfalsetruexbrli:purexbrli:sharesiso4217:GBPSC3353322023-11-012024-10-31SC3353322024-10-31SC3353322023-10-31SC335332core:WithinOneYear2024-10-31SC335332core:WithinOneYear2023-10-31SC335332core:ShareCapital2024-10-31SC335332core:ShareCapital2023-10-31SC335332core:OtherReservesSubtotal2024-10-31SC335332core:RetainedEarningsAccumulatedLosses2024-10-31SC335332core:RetainedEarningsAccumulatedLosses2023-10-31SC335332bus:Director12023-11-012024-10-31SC335332bus:RegisteredOffice2023-11-012024-10-31SC335332core:PlantMachinery2023-11-012024-10-31SC335332core:OfficeEquipment2023-11-012024-10-31SC335332core:MotorVehicles2023-11-012024-10-31SC3353322022-11-012023-10-31SC335332core:LandBuildings2023-11-01SC335332core:PlantMachinery2023-11-01SC3353322023-11-01SC335332core:LandBuildings2024-10-31SC335332core:PlantMachinery2024-10-31SC335332core:LandBuildings2023-10-31SC335332core:PlantMachinery2023-10-31SC335332core:CostValuation2023-11-01SC335332core:OtherIncreaseDecreaseInInvestments2024-10-31SC33533212023-11-012024-10-31SC335332countries:Scotland2023-11-012024-10-31SC335332bus:AuditExemptWithAccountantsReport2023-11-012024-10-31SC335332bus:PrivateLimitedCompanyLtd2023-11-012024-10-31SC335332bus:SmallEntities2023-11-012024-10-31SC335332bus:FullAccounts2023-11-012024-10-31
Company registration number:
SC335332
E N R (Scotland) Ltd
Unaudited Filleted Financial Statements for the year ended
31 October 2024
E N R (Scotland) Ltd
Report to the board of directors on the preparation of the unaudited statutory financial statements of E N R (Scotland) Ltd
Year ended
31 October 2024
As described on the statement of financial position, the Board of Directors of
E N R (Scotland) Ltd
are responsible for the preparation of the
financial statements
for the year ended
31 October 2024
, which comprise the income statement, statement of total comprehensive income, statement of financial position, statement of changes in equity and related notes.
You consider that the company is exempt from an audit under the Companies Act 2006.
In accordance with your instructions we have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and from information and explanations supplied to us.
Horizon Chartered Accountants
5 La Belle Place
Glasgow
G3 7LH
United Kingdom
Date:
11 July 2025
E N R (Scotland) Ltd
Statement of Financial Position
31 October 2024
20242023
Note££
Fixed assets    
Tangible assets 5
210,569
 
284,523
 
Investments 6 -  
46,700
 
210,569
 
331,223
 
Current assets    
Stocks
59,600
 
53,200
 
Debtors 7
17,341
 
15,217
 
Cash at bank and in hand
579,708
 
381,996
 
656,649
 
450,413
 
Creditors: amounts falling due within one year 8
(88,322
)
(38,967
)
Net current assets
568,327
 
411,446
 
Total assets less current liabilities 778,896   742,669  
Capital and reserves    
Called up share capital
15
 
15
 
Other reserves
(46,700
) -  
Profit and loss account
825,581
 
742,654
 
Shareholders funds
778,896
 
742,669
 
For the year ending
31 October 2024
, the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Directors' responsibilities:
  • The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476;
  • The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.
These
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 income statement has not been delivered.
These
financial statements
were approved by the board of directors and authorised for issue on
11 July 2025
, and are signed on behalf of the board by:
R Chambers
Director
Company registration number:
SC335332
E N R (Scotland) Ltd
Notes to the Financial Statements
Year ended
31 October 2024

1 General information

The company is a private company limited by shares and is registered in Scotland. The address of the registered office is
5 La Belle Place
,
Glasgow
,
G3 7LH
, United Kingdom.

2 Statement of compliance

These
financial statements
have been prepared in compliance with FRS 102 Section 1A, 'The Financial Reporting Standard applicable to the UK and Republic of Ireland'.

3 Accounting policies

Basis of preparation

The
financial statements
have been prepared on the historical cost basis, as modified by the revaluation of certain assets.
The
financial statements
are prepared in sterling, which is the functional currency of the company.

Turnover

Turnover is measured at the fair value of the consideration received or receivable for goods supplied, 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 or to be incurred in respect of the transactions can be measured reliably.

Current tax

Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Tangible assets

Tangible assets are initially measured at cost, and are subsequently measured at cost less any accumulated depreciation and accumulated impairment losses or at a revalued amount.
Any tangible assets carried at a revalued amount are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
An increase in the carrying amount of an asset as a result of a revaluation is recognised in other comprehensive income and accumulated in capital and reserves. However, the increase is recognised in profit or loss to the extent that it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in capital and reserves. If a revaluation decrease exceeds the accumulated revaluation gains accumulated in capital and reserves in respect of that asset, the excess is recognised in profit or loss.
Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful economic life of that asset as follows:
Plant and machinery
25% straight line
Office equipment
25% straight line
Motor vehicles
25% straight line

Stocks

Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stocks to their present location and condition.

4 Average number of employees

The average number of persons employed by the company during the year was
2
(2023:
2
).

5 Tangible assets

Land and buildingsPlant and machinery etc.Total
£££
Cost      
At
1 November 2023
1,760
 
871,338
 
873,098
 
Additions -  
66,326
 
66,326
 
At
31 October 2024
1,760
 
937,664
 
939,424
 
Depreciation      
At
1 November 2023
-  
588,575
 
588,575
 
Charge -  
140,280
 
140,280
 
At
31 October 2024
-  
728,855
 
728,855
 
Carrying amount      
At
31 October 2024
1,760
 
208,809
 
210,569
 
At 31 October 2023
1,760
 
282,763
 
284,523
 
The titles to certain land is held in the name of the directors in trust for the company.

6 Investments

Other investments other than loans
£
Cost  
At
1 November 2023
46,700
 
Other movements
(46,700
)
At
31 October 2024
-  
Impairment  
At
1 November 2023
and
31 October 2024
-  
Carrying amount  
At
31 October 2024
-  
At 31 October 2023
46,700
 

7 Debtors

20242023
££
Other debtors
17,341
 
15,217
 

8 Creditors: amounts falling due within one year

20242023
££
Taxation and social security
88,322
 
35,389
 
Other creditors -  
3,578
 
88,322
 
38,967