ACCOUNTS - Final Accounts preparation

Company registration number: 05950735

	UNAUDITED FINANCIAL STATEMENTS
	FOR THE YEAR ENDED 31 MARCH 2025

	E.N.I.M.S. LIMITED


E.N.I.M.S. LIMITED

COMPANY INFORMATION

Directors	Mr P Satchell
	Mrs H Satchell


Company secretary	Ms A J Satchell


Registered number	05950735


Registered office	3000a Parkway
	Whiteley
	Hampshire
	PO15 7FX


Trading Address	Unit 28
	2 Venture Road
	Southampton Science Park
	Chilworth
	Hampshire
	SO16 7NP



Accountants	Menzies LLP
	Chartered Accountants
	3000a Parkway
	Whiteley
	Hampshire
	PO15 7FX


E.N.I.M.S. LIMITED

CONTENTS

	Page
Statement of financial position	1 - 2
Notes to the financial statements	3 - 6


E.N.I.M.S. LIMITED REGISTERED NUMBER:05950735

STATEMENT OF FINANCIAL POSITION

AS AT 31 MARCH 2025

		2025		2024
Note		£		£

Fixed assets
Tangible assets	4		33,364		13,588
			33,364		13,588
Current assets
Stocks		18,343		7,406
Debtors: amounts falling due within one year	5	123,910		160,641
Cash at bank and in hand		164,688		96,394
		306,941		264,441
Creditors: amounts falling due within one year	6	(133,186)		(103,535)
Net current assets			173,755		160,906
Total assets less current liabilities			207,119		174,494
Creditors: amounts falling due after more than one year	7		(5,803)		(15,938)

Net assets			201,316		158,556

Page 1


E.N.I.M.S. LIMITED REGISTERED NUMBER:05950735

STATEMENT OF FINANCIAL POSITION (CONTINUED)

AS AT 31 MARCH 2025

		2025		2024
		£		£

Capital and reserves
Called up share capital	1,000	1,000
Capital redemption reserve	110	110
Profit and loss account	200,206	157,446
	201,316	158,556

The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

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:

................................................

Mr P Satchell

Director

Date: 11 September 2025

The notes on pages 3 to 6 form part of these financial statements.

Page 2


E.N.I.M.S. LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

1.	General information

E.N.I.M.S. Limited is a private company, limited by shares, incorporated in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
The presentation currency is GBP rounded to the nearest £1.

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 FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

2.2

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Rendering of services

Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:

∙the amount of revenue can be measured reliably;

∙it is probable that the Company will receive the consideration due under the contract;

∙the stage of completion of the contract at the end of the reporting period can be measured reliably; and

∙the costs incurred and the costs to complete the contract can be measured reliably.

2.3

Operating leases: the Company as lessee

Rentals paid under operating leases are charged to profit or loss on a straight-line basis over the lease term.

2.4

Pensions

Defined contribution pension plan

The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations.

The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Statement of financial position. The assets of the plan are held separately from the Company in independently administered funds.

Page 3


E.N.I.M.S. LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

2.Accounting policies (continued)

2.5

Taxation

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.

2.6

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, on a reducing balance basis.

Depreciation is provided on the following basis:

				Motor vehicles	-	25%	reducing balance
				Fixtures and fittings	-	25%	reducing balance

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

2.7

Stocks

Stocks are stated at the lower of cost and net realisable value, being the estimated selling price less costs to complete and sell. Cost is based on the cost of purchase on a first in, first out basis. Work in progress and finished goods include labour and attributable overheads.

At each reporting date, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete and sell. The impairment loss is recognised immediately in profit or loss.

Page 4


E.N.I.M.S. LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

2.Accounting policies (continued)

2.8

Financial instruments

The Company has elected to apply the provisions of Section 11 “Basic Financial Instruments” of FRS 102 to all of its financial instruments.

Basic financial assets

Basic financial assets, which include trade and other debtors, cash and bank balances, are initially measured at their transaction price (adjusted for transaction costs except in the initial measurement of financial assets that are subsequently measured at fair value through profit and loss) and are subsequently carried at their amortised cost using the effective interest method, less any provision for impairment, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest.

Discounting is omitted where the effect of discounting is immaterial. The Company's cash and cash equivalents, trade and most other debtors due with the operating cycle fall into this category of financial instruments.

Employees

The average monthly number of employees, including directors, during the year was 11 (2024 - 10).

4.	Tangible fixed assets

	Motor vehicles	Fixtures and fittings	Total
	£	£	£
Cost or valuation
At 1 April 2024	22,500	41,121	63,621
Additions	23,087	4,732	27,819
Disposals	(7,167)	-	(7,167)
At 31 March 2025	38,420	45,853	84,273
Depreciation
At 1 April 2024	16,569	33,464	50,033
Charge for the year on owned assets	4,210	2,259	6,469
Disposals	(5,593)	-	(5,593)
At 31 March 2025	15,186	35,723	50,909
Net book value
At 31 March 2025	23,234	10,130	33,364
At 31 March 2024	5,931	7,657	13,588

Page 5


E.N.I.M.S. LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

Debtors

					2025	2024
					£	£


Trade debtors	109,513	150,118
Other debtors	900	4,297
Prepayments and accrued income	13,497	6,226
	123,910	160,641

6.	Creditors: Amounts falling due within one year
		2025	2024
		£	£

Bank loans	10,521	10,184
Trade creditors	26,442	1,781
Corporation tax	24,606	14,922
Other taxation and social security	18,871	33,253
Other creditors	28,679	21,008
Accruals and deferred income	24,067	22,387
	133,186	103,535

7.	Creditors: Amounts falling due after more than one year
		2025	2024
		£	£

Bank loans	5,803	15,938
	5,803	15,938

8.	Related party transactions
	At the year end included within other creditors was an amount of £14,362 (2024 - £17,215) owed to a director. This amount is unsecured, undated and interest free.

Page 6