REGISTERED NUMBER: 09657650 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2024

FOR

ENDURA GROUP LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

G E Brown

J Brown

E M Brown

N A Brown

REGISTERED OFFICE:

115 Hopewell Drive

Chatham

Kent

ME5 7NP

REGISTERED NUMBER:

09657650 (England and Wales)

ACCOUNTANTS:

Friend & Grant Ltd

Bryant House

Bryant Road

Strood

Rochester

Kent

ME2 3EW

FIXED ASSETS

Intangible assets

5

37,472

47,913

Tangible assets

6

34,131

49,038

71,603

96,951

CURRENT ASSETS

Stocks

729,136

691,910

Debtors

7

789,216

590,235

Cash at bank

654,359

700,190

2,172,711

1,982,335

CREDITORS

Amounts falling due within one year

8

825,434

728,632

NET CURRENT ASSETS

1,347,277

1,253,703

TOTAL ASSETS LESS CURRENT LIABILITIES

1,418,880

1,350,654

PROVISIONS FOR LIABILITIES

5,041

8,165

NET ASSETS

1,413,839

1,342,489

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

1,413,739

1,342,389

SHAREHOLDERS' FUNDS

1,413,839

1,342,489

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2024.

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 directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps 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 Sections 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.

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 4 June 2025 and were signed on its behalf by:

G E Brown - Director

N A Brown - Director

1.	STATUTORY INFORMATION

Endura Group Limited 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 presentation currency of the financial statements is the Pound Sterling (£).

2.	STATEMENT OF COMPLIANCE

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 presentation and disclosure requirements of Section 1A applicable to small companies, and the Companies Act 2006.

3.	ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable net of VAT and trade discounts.The policies adopted for the recognition of turnover are as following:

- Sale of goods

Turnover from the sale of goods is recognised when all the following conditions are satisfied:

The entity has transferred to the buyer the significant risks and rewards of ownership of the goods;

The entity retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold;

The amount of revenue can be measured reliably;

It is probable that the economic benefits associated with the transaction will flow to the entity; and

The costs incurred or to be incurred in respect of the transaction can be measured reliably.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2016 and 2019. The business acquired in 2016 was amortised evenly over its estimated useful life of ten years. The business acquired in 2019 is also being amortised evenly over its estimated useful life of ten years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Website costs are being amortised evenly over their estimated useful life of ten years.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Improvements to property

-

10% on cost

Plant and machinery

-

25% on reducing balance

Fixtures and fittings

-

25% on reducing balance

Computer equipment

-

33% on cost and 10% on cost

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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 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.

Hire purchase and leasing commitments

Assets held under finance lease and hire purchase contracts are capitalised in the balance sheet and depreciated over their expected useful lives. The interest element of the leasing payments represents a constant proportion of the capital balance outstanding and is charged to the profit and loss account over the period of the lease.

All other leases are regarded as operating leases and the payments made under them are charged to the profit and loss account on a straight line basis over the lease term.

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 company recognises a provision for annual leave accrued by employees as a result of services rendered in current period, and which employees are entitled to carry forward and use within the next 12 months. The provision is measured at the salary cost payable for the period of absence.

Financial instruments

Basic financial assets/liabilities including trade and other receivables/payables, cash and bank balances, are initially recognised at transaction price unless the arrangement constitutes a financing transaction (loan over period of time) where the transaction is measured at present value of the future receipts discounted at a market rate of interest. Such assets/liabilities are subsequently carried at amortised cost using the effective interest method.

4.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 17 (2023 - 16 ) .

5.	INTANGIBLE FIXED ASSETS

Other

intangible

Goodwill

assets

Totals

£

£

£

COST

At 1 January 2024

156,000

21,658

177,658

Additions

-

8,139

8,139

At 31 December 2024

156,000

29,797

185,797

AMORTISATION

At 1 January 2024

116,750

12,995

129,745

Charge for year

15,600

2,980

18,580

At 31 December 2024

132,350

15,975

148,325

NET BOOK VALUE

At 31 December 2024

23,650

13,822

37,472

At 31 December 2023

39,250

8,663

47,913

6.	TANGIBLE FIXED ASSETS

Improvements

Fixtures

to

Plant and

and

Computer

property

machinery

fittings

equipment

Totals

£

£

£

£

£

COST

At 1 January 2024

27,717

29,787

12,940

59,204

129,648

Additions

-

3,732

113

2,133

5,978

Disposals

-

(15,607

)

(12,791

)

(41,762

)

(70,160

)

At 31 December 2024

27,717

17,912

262

19,575

65,466

DEPRECIATION

At 1 January 2024

5,543

15,274

12,486

47,307

80,610

Charge for year

2,772

2,977

57

8,399

14,205

Eliminated on disposal

-

(9,269

)

(12,449

)

(41,762

)

(63,480

)

At 31 December 2024

8,315

8,982

94

13,944

31,335

NET BOOK VALUE

At 31 December 2024

19,402

8,930

168

5,631

34,131

At 31 December 2023

22,174

14,513

454

11,897

49,038

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2024

2023

£

£

Trade debtors

514,363

532,417

Other debtors

274,853

57,818

789,216

590,235

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2024

2023

£

£

Trade creditors

142,668

317,910

Taxation and social security

360,451

264,485

Other creditors

322,315

146,237

825,434

728,632

9.	OTHER FINANCIAL COMMITMENTS

Total financial commitments, guarantees and contingencies which are not included in the balance sheet amount to £41,594 (2023: £58,110).

10.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

During the year, a director received advances from the company amounting to £260,254. This was made up of repayments of £35,251 to the director for amounts owed and further advancements of £225,003. The loan is unsecured and repayable on demand. Interest is being charged on the loan at the official rate per HMRC.