ENA London UK Limited
Registered number: 02735723
Balance Sheet
as at 31 January 2025
Notes 2025 2024
£ £
Fixed assets
Tangible assets 3 2,886 6,329
Current assets
Debtors 4 49,875 48,898
Cash at bank and in hand 15,840 14,647
65,715 63,545
Creditors: amounts falling due within one year 5 (20,393) (20,874)
Net current assets 45,322 42,671
Net assets 48,208 49,000
Capital and reserves
Called up share capital 490,000 490,000
Profit and loss account (441,792) (441,000)
Shareholders' funds 48,208 49,000
The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
A Maki
Director
Approved by the board on 29 August 2025
ENA London UK Limited
Notes to the Accounts
for the year ended 31 January 2025
1 Accounting policies
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).
Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover 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.
Tangible fixed assets
Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:
Freehold buildings over 50 years
Leasehold land and buildings over the lease term
Plant and machinery over 5 years
Fixtures, fittings, tools and equipment over 5 years
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.
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.
Provisions
Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.
Pensions
Contributions to defined contribution plans are expensed in the period to which they relate.
2 Employees 2025 2024
Number Number
Average number of persons employed by the company 5 4
3 Tangible fixed assets
Land and buildings Plant and machinery etc Leasehold properties Total
£ £ £ £
Cost
At 1 February 2024 17,576 29,357 44,845 91,778
At 31 January 2025 17,576 29,357 44,845 91,778
Depreciation
At 1 February 2024 17,576 29,197 38,676 85,449
Charge for the year - 78 3,365 3,443
At 31 January 2025 17,576 29,275 42,041 88,892
Net book value
At 31 January 2025 - 82 2,804 2,886
At 31 January 2024 - 160 6,169 6,329
4 Debtors 2025 2024
£ £
Trade debtors 48,010 47,436
Prepayments 1,865 1,462
49,875 48,898
5 Creditors: amounts falling due within one year 2025 2024
£ £
Accruals 1,600 400
Trade creditors 88 3,293
Director's account 9,107 9,107
Corporation tax 18 18
Pension - 182
Other taxes and social security costs 3,088 1,604
Other creditors 6,492 6,270
20,393 20,874
6 Other information
ENA London UK Limited is a private company limited by shares and incorporated in England. Its registered office is:
33 Hanger Lane
London
England
W5 3HJ
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