Enertek Group Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 08812297

		2024		2023
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		4,078		8,510

			4,078		8,510
CURRENT ASSETS
Debtors	5	244,465		337,563
Cash at bank and in hand		40,818		60,975

		285,283		398,538
Creditors: Amounts Falling Due Within One Year	6	(274,850 )		(297,054 )

NET CURRENT ASSETS (LIABILITIES)			10,433		101,484

TOTAL ASSETS LESS CURRENT LIABILITIES			14,511		109,994

Creditors: Amounts Falling Due After More Than One Year	7		(14,311 )		(29,431 )

NET ASSETS			200		80,563

CAPITAL AND RESERVES
Called up share capital	8		200		200
Profit and Loss Account			-		80,363

SHAREHOLDERS' FUNDS			200		80,563

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Enertek Group Limited

Balance Sheet (continued)

As At 31 December 2024

For the year ending 31 December 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr N J Buckingham

Director

18/09/2025

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

Enertek Group Limited is a private company, limited by shares, incorporated in England & Wales, registered number 08812297 . The registered office is C/o Numbermill, Focus 31 - East Wing, Mark Road, Hemel Hempstead, HP2 7BW.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Going Concern Disclosure

The director has assessed the company’s ability to continue as a going concern. They have considered the current financial position, alongside any material uncertainties that may cast doubt upon the company’s ability to continue. The director has confirmed their intention to provide financial support to the company for 12 months from the date of approval of these financial statements. On this basis, the director considers the going concern basis to be appropriate.

2.3. 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 is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.4. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery	Straight Line over 3 years
Computer Equipment	Straight Line over 3 years

2.5. Foreign Currencies

Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.

2.6. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

...CONTINUED

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Enertek Group Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2024

2.6. Taxation - continued

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.

2.7. Pensions

The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 7 (2023: 9)

4. Tangible Assets

	Plant & Machinery	Computer Equipment	Total
	£	£	£
Cost
As at 1 January 2024	8,143	9,000	17,143
Additions	-	150	150

As at 31 December 2024	8,143	9,150	17,293

Depreciation
As at 1 January 2024	3,386	5,247	8,633
Provided during the period	2,611	1,971	4,582

As at 31 December 2024	5,997	7,218	13,215

Net Book Value
As at 31 December 2024	2,146	1,932	4,078

As at 1 January 2024	4,757	3,753	8,510

5. Debtors

	2024	2023
	£	£
Due within one year
Trade debtors	62,085	149,755
Prepayments and accrued income	16,144	-
Other debtors	50,993	60,779
VAT	3,306	20,223
Director's loan account	111,937	106,806

	244,465	337,563

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Enertek Group Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2024

6. Creditors: Amounts Falling Due Within One Year

	2024	2023
	£	£
Trade creditors	168,295	190,033
Bank loans and overdrafts	22,149	20,883
Corporation tax	876	32,729
Other taxes and social security	83,373	50,736
Net wages	-	38
Other creditors	157	2,635

	274,850	297,054

7. Creditors: Amounts Falling Due After More Than One Year

	2024	2023
	£	£
Bank loans	14,311	29,431

8. Share Capital

	2024	2023
	£	£
Allotted, Called up and fully paid	200	200

9. Directors Advances, Credits and Guarantees

Included within Debtors are the following loans to directors:

	As at 1 January 2024	Amounts advanced	Amounts repaid	Amounts written off	As at 31 December 2024
	£	£	£	£	£
Mr Nathan Buckingham	106,806	42,090	36,959	-	111,937

The above loan is unsecured, interest free and repayable on demand.

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