2024-01-01 SC752302 2024-12-31 SC752302 2024-01-01 2024-12-31 SC752302 2023-12-31 SC752302 2022-12-05 2023-12-31 SC752302 uk-core:WithinOneYear 2023-12-31 SC752302 uk-core:WithinOneYear 2024-12-31 SC752302 uk-core:AfterOneYear 2023-12-31 SC752302 uk-core:AfterOneYear 2024-12-31 SC752302 uk-core:ShareCapital 2024-12-31 SC752302 uk-core:ShareCapital 2023-12-31 SC752302 uk-core:RetainedEarningsAccumulatedLosses 2024-12-31 SC752302 uk-core:RetainedEarningsAccumulatedLosses 2023-12-31 SC752302 uk-bus:Director1 2024-01-01 2024-12-31 SC752302 uk-core:FurnitureFittings 2024-01-01 2024-12-31 SC752302 uk-core:OfficeEquipment 2024-01-01 2024-12-31 SC752302 uk-core:OfficeEquipment 2023-12-31 SC752302 uk-core:FurnitureFittings 2023-12-31 SC752302 uk-core:FurnitureFittings 2024-12-31 SC752302 uk-core:OfficeEquipment 2024-12-31 SC752302 uk-core:WithinOneYear 2024-01-01 2024-12-31 SC752302 uk-core:AfterOneYear uk-core:Secured 2024-12-31 SC752302 uk-core:AfterOneYear uk-core:Secured 2023-12-31 iso4217:GBP xbrli:pure SC752302 uk-bus:AuditExemptWithAccountantsReport 2024-01-01 2024-12-31 SC752302 uk-bus:FRS102 2024-01-01 2024-12-31 SC752302 uk-bus:FilletedAccounts 2024-01-01 2024-12-31 SC752302 uk-bus:PrivateLimitedCompanyLtd 2024-01-01 2024-12-31
Enhanced Glow Ltd
Registered Number:SC752302
For the year ended 31 December 2024
Scotland
Unaudited Financial Statements
2
For the year ended 31 December 2024
Enhanced Glow Ltd
Contents Page
1
Statement of Financial Position
2 to 4
Notes to the Financial Statements
3
Registered Number :
SC752302
As at 31 December 2024
Enhanced Glow Ltd
Statement of Financial Position
£
£
2023
2024
Notes
Fixed assets
Property, plant and equipment
48,123
52,202
2
48,123
52,202
Current assets
Inventories
-
600
3
Trade and other receivables
8,930
-
4
5,867
Cash and cash equivalents
14,171
14,771
14,797
Trade and other payables: amounts falling due within one
year
(102,273)
(118,052)
5
(87,476)
(103,281)
Net current liabilities
Total assets less current liabilities
(55,158)
(35,274)
Trade and other payables: amounts falling due after more
than one year
(20,000)
(9,199)
6
(64,357)
Net liabilities
(55,274)
Capital and reserves
Called up share capital
2
2
Retained earnings
(64,359)
(55,276)
(64,357)
(55,274)
Shareholders' funds
For the year ended 31 December 2024 the company was entitled to exemption from audit under Section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2024 in accordance with Section 476 of the Companies Act 2006
The director acknowledges his responsibilities for:a) ensuring that the company keeps proper accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
b) preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of
each financial year and of its profit or loss for each financial year in accordance with the requirements of Section
394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial
statements, so far as applicable to the company.
In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.
The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
Jenna McInnes Director
These financial statements were approved and authorised for issue by the Board on 24 July 2025 and were signed by:
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4
Registered Number :
SC752302
For the year ended 31 December 2024
Enhanced Glow Ltd
Statement of Financial Position Continued
The notes form part of these financial statements
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5
For the year ended 31 December 2024
Enhanced Glow Ltd
Notes to the Financial Statements
Statutory Information
Enhanced Glow Ltd is a private limited company, limited by shares, domiciled in Scotland, registration number
SC752302.
Registered address:
7 Sheil Hall Crescent
Rosewell
Midlothian
EH24 9DD
The presentation currency is £ sterling.
1. Accounting policies
Basis of preparing the financial statements
These financial statements have been prepared in accordance with the provisions of Section 1A of Financial
Reporting Standard 102 ''The Financial Reporting Standard applicable in the UK and Republic of Ireland'' and the
Companies Act 2006. The financial statements have been prepared under the historical costs convention as
modified by the revaluation of certain assets.
Property, plant and equipment
Property, plant and equipment, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Plant and Machinery
20 Reducing balance
20 Reducing balance
Computer Equipment
2. Property, plant and equipment
Total
Computer
Equipment
Plant and
Machinery
£
£
£
Cost or
valuation
At 01 January 2024
65,252
31,502
33,750
11,214
11,214
-
Additions
At 31 December 2024
33,750
42,716
76,466
Provision for depreciation and impairment
At 01 January 2024
13,050
6,300
6,750
Charge for year
15,293
8,543
6,750
At 31 December 2024
28,343
14,843
13,500
At 31 December 2024
Net book value
20,250
27,873
48,123
At 31 December 2023
27,000
25,202
52,202
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6
For the year ended 31 December 2024
Enhanced Glow Ltd
Notes to the Financial Statements Continued
3. Inventories
2023
2024
£
£
Stocks
600
-
4. Trade and other receivables
2023
2024
£
£
Other debtors
-
8,930
Short-term debtors are measured at fair value at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and measured subsequently at amortised cost using the effective interest method, less any impairment.
5. Trade and other payables: amounts falling due within one year
2023
2024
£
£
Trade creditors
-
1,015
Taxation and social security
9,767
-
Other creditors
108,285
101,258
118,052
102,273
Short-term creditors are measured at the transaction price. Other financial laibilities, 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.
6. Trade and other payables: amounts falling due after more than one year
2023
2024
£
£
Bank loans and overdraft
9,199
20,000
7. Average number of persons employed
During the year the average number of employees was 8 (2023 : 9)
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