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REGISTERED NUMBER: 13712172 (England and Wales)















FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2024

FOR

ENROBRIA LTD

ENROBRIA LTD (REGISTERED NUMBER: 13712172)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


ENROBRIA LTD

COMPANY INFORMATION
FOR THE YEAR ENDED 31 DECEMBER 2024







DIRECTORS: P Linz De Juan-Creix
J Martinez De Korff





SECRETARY: MH Secretaries Limited





REGISTERED OFFICE: 44 North Street
Chichester
West Sussex
PO19 1NF





REGISTERED NUMBER: 13712172 (England and Wales)





AUDITORS: Lewis Brownlee (Chichester) Limited
Statutory Auditors
Appledram Barns
Birdham Road
Chichester
West Sussex
PO20 7EQ

ENROBRIA LTD (REGISTERED NUMBER: 13712172)

BALANCE SHEET
31 DECEMBER 2024

2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible assets 4 14,307 11,204

CURRENT ASSETS
Debtors 5 15,192 19,336
Cash at bank 60,950 6,316
76,142 25,652
CREDITORS
Amounts falling due within one year 6 70,483 35,061
NET CURRENT ASSETS/(LIABILITIES) 5,659 (9,409 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

19,966

1,795

PROVISIONS FOR LIABILITIES 7 2,110 -
NET ASSETS 17,856 1,795

CAPITAL AND RESERVES
Called up share capital 1 1
Retained earnings 17,855 1,794
SHAREHOLDERS' FUNDS 17,856 1,795

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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 5 August 2025 and were signed on its behalf by:





P Linz De Juan-Creix - Director


ENROBRIA LTD (REGISTERED NUMBER: 13712172)

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


1. STATUTORY INFORMATION

Enrobria Ltd 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.

The presentational currency of the financial statements is Pound Sterling (£) which is rounded to the nearest Pound (£).

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.

Comparative period
The financial statements were prepared for a 14 month period in the comparative period, therefore the prior period balances are not directly comparable.

Going concern
The financial statements have been prepared on a going concern basis.

The company is reliant on the ongoing support of the group to continue operations.

The company's parent company has confirmed that it intends to provide support to enable the company to continue operations and to meet its liabilities as and when they fall due for at least 12 months after the approval of these financial statements. The directors believe that the parent company has adequate resources to continue to provide a sufficient level of support and based on this, the provision of a letter of support and current and previous actual provision of support, the directors consider it appropriate to prepare financial statements on the going concern basis.

The directors therefore have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus they continue to adopt the going concern basis of accounting in preparing the financial statements. These financial statements do not reflect the adjustments to the carrying values of assets and liabilities and the reported expenses and balance sheet classifications that would be necessary if the company were unable to realise its assets and settle its liabilities as a going concern in the normal course of business. Such adjustments could be material.

Related party exemption
The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Turnover relates to the development and supply of software products and services to fellow group entities.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Computer equipment - 25% on cost

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

ENROBRIA LTD (REGISTERED NUMBER: 13712172)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 DECEMBER 2024


2. ACCOUNTING POLICIES - continued

Financial instruments
Financial instruments are classified by the directors as basic or advanced following the conditions in FRS 102 section 11. Basic financial instruments are recognised at amortised cost using the effective interest method unless the effect of discounting would be immaterial, in which case they are stated at cost. The company has no advanced financial instruments.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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.

Leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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.

Employee benefits
The costs of short-term employee benefits are recognised as a liability and an expense.

The cost of any unused holiday entitlement is recognised in the period in which the employee's services are received.

Termination benefits are recognised immediately as an expense when the company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 15 (2023 - 8 ) .

ENROBRIA LTD (REGISTERED NUMBER: 13712172)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 DECEMBER 2024


4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£
COST
At 1 January 2024 12,785
Additions 7,785
At 31 December 2024 20,570
DEPRECIATION
At 1 January 2024 1,581
Charge for year 4,682
At 31 December 2024 6,263
NET BOOK VALUE
At 31 December 2024 14,307
At 31 December 2023 11,204

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£ £
Trade debtors 353 353
Other debtors 14,839 18,983
15,192 19,336

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£ £
Trade creditors 5,883 11,878
Taxation and social security 20,553 10,611
Other creditors 44,047 12,572
70,483 35,061

7. PROVISIONS FOR LIABILITIES
2024 2023
£ £
Deferred tax 2,110 -

Deferred tax
£
Accelerated capital allowances 2,110
Balance at 31 December 2024 2,110

ENROBRIA LTD (REGISTERED NUMBER: 13712172)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 DECEMBER 2024


8. DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

The Report of the Auditors was unqualified.

Sam Ede BFP FCA FCCA (Senior Statutory Auditor)
for and on behalf of Lewis Brownlee (Chichester) Limited

9. OTHER FINANCIAL COMMITMENTS

At 31 December 2024 the company had a total commitment under a non-cancellable operating lease of £26,630 (2023: £49,180).

10. ULTIMATE CONTROLLING PARTY

The directors consider Immfly S.L, a company registered in Spain as the immediate parent company. Immfly S.L has a 100% interest in the equity of Enrobria Limited.

The parent company of the smallest and largest group to include the company in its consolidated financial statements is Immfly S.L. Copies of its consolidated financial statements are available at Calle Albert Einstein 1-3, Cornella de Llobregat, Barcelona.