ACCOUNTS - Final Accounts preparation

Registered number: 10195628

ENNESS HOLDINGS LIMITED

UNAUDITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2024


ENNESS HOLDINGS LIMITED

CONTENTS

	Page
Statement of Financial Position	1
Notes to the Financial Statements	2 - 4


ENNESS HOLDINGS LIMITED REGISTERED NUMBER:10195628

STATEMENT OF FINANCIAL POSITION

AS AT 31 DECEMBER 2024

		2024		2023
Note		£		£

Fixed assets
Investments	4		217,636		217,636
Current assets
Debtors: amounts falling due within one year	5	192,051		192,051
Current liabilities
Creditors: amounts falling due within one year	6	(409,610)		(409,610)
Net current liabilities			(217,559)		(217,559)
Net assets			77		77

Capital and reserves
Called up share capital	7	42,636	42,636
Profit and loss account		(42,559)	(42,559)
		77	77

The director considers 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 director acknowledges his 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 comprehensive income 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 on 26 September 2025.

I Robinson

Director

The notes on pages 2 to 4 form part of these financial statements.

Page 1


ENNESS HOLDINGS LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2024

1.	General information

Enness Holdings Limited is a private limited liability company incorporated in England and Wales, with its registered office address at 64 North Row, London, W1K 7DA.
The principal activity of the Company continued to be that of a holding company.
The functional and presentational currency of the Company is £ Sterling.

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

Exemption from preparing consolidated financial statements

The Company, and the Group headed by it, qualify as small as set out in section 383 of the Companies Act 2006 and the parent and Group are considered eligible for the exemption to prepare consolidated accounts.

2.3

Finance costs

Finance costs are charged to the Statement of Comprehensive Income over the term of the debt using the effective interest method.

2.4

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.

2.5

Valuation of investments

Investments in subsidiaries are measured at cost less accumulated impairment.

2.6

Debtors

Short term debtors are measured at the transaction price, less any impairment.

2.7

Creditors

Short-term creditors are measured at the transaction price.

Page 2


ENNESS HOLDINGS LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2024

2.Accounting policies (continued)

2.8

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid.

3.	Employees
	The director was the only employee of the Company during the current and preceding period.

4.	Fixed asset investments

		Investments in subsidiary companies
		£
	Cost
	At 1 January 2024	217,636
	At 31 December 2024	217,636

	Net book value
	At 31 December 2024	217,636
	At 31 December 2023	217,636

Debtors

					2024	2023
					£	£

Amounts owed by group undertakings	179,231	179,231
Other debtors	12,820	12,820
	192,051	192,051

Page 3


ENNESS HOLDINGS LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2024

6.	Creditors: Amounts falling due within one year
		2024	2023
		£	£

	Other creditors	409,610	409,610

7.	Share capital
		2024	2023
		£	£

Allotted, called up and fully paid

42,636 (2023 - 42,636) Ordinary shares of £1 each	42,636	42,636

8.	Related party transactions
	The Company has taken advantage of the exemption under FRS102 33. 1A Related Party Disclosures not to disclose transactions entered into between two or more members of a group, provided that any subsidiary undertaking which is a party to the transaction is wholly owned by a member of that group.

Page 4