2024-01-16 2025-03-31 false Capium Accounts Production 1.1 15417528 2024-01-16 2025-03-31 15417528 bus:AbridgedAccounts 2024-01-16 2025-03-31 15417528 bus:FRS102 2024-01-16 2025-03-31 15417528 bus:AuditExemptWithAccountantsReport 2024-01-16 2025-03-31 15417528 bus:SmallCompaniesRegimeForAccounts 2024-01-16 2025-03-31 15417528 bus:PrivateLimitedCompanyLtd 2024-01-16 2025-03-31 15417528 2024-01-16 2025-03-31 15417528 2025-03-31 15417528 bus:RegisteredOffice 2024-01-16 2025-03-31 15417528 core:WithinOneYear 2025-03-31 15417528 core:AfterOneYear 2025-03-31 15417528 1 2024-01-16 2025-03-31 15417528 bus:Director1 2024-01-16 2025-03-31 15417528 bus:Director1 2025-03-31 15417528 2023-01-16 15417528 bus:LeadAgentIfApplicable 2024-01-16 2025-03-31 15417528 2024-01-15 15417528 bus:OrdinaryShareClass1 2024-01-16 2025-03-31 15417528 bus:OrdinaryShareClass1 2025-03-31 15417528 core:PlantMachinery 2024-01-16 2025-03-31 15417528 core:PlantMachinery 2025-03-31 15417528 core:PlantMachinery 2024-01-15 15417528 core:ComputerEquipment 2024-01-16 2025-03-31 15417528 core:ComputerEquipment 2025-03-31 15417528 core:ComputerEquipment 2024-01-15 15417528 core:LeasedAssetsHeldAsLessee core:PlantMachinery 2025-03-31 15417528 core:LeasedAssetsHeldAsLessee core:PlantMachinery 2024-01-15 15417528 core:CostValuation core:Non-currentFinancialInstruments 2025-03-31 15417528 core:CostValuation core:Non-currentFinancialInstruments 2024-01-15 15417528 core:AdditionsToInvestments core:Non-currentFinancialInstruments 2025-03-31 15417528 core:DisposalsDecreaseInInvestments core:Non-currentFinancialInstruments 2025-03-31 15417528 core:RevaluationsIncreaseDecreaseInInvestments core:Non-currentFinancialInstruments 2025-03-31 15417528 core:Non-currentFinancialInstruments 2025-03-31 15417528 core:Non-currentFinancialInstruments 2024-01-15 15417528 core:ShareCapital 2025-03-31 15417528 core:RetainedEarningsAccumulatedLosses 2025-03-31 15417528 dpl:Item1 2024-01-16 15417528 dpl:Item1 2025-03-31 iso4217:GBP xbrli:shares xbrli:pure
Logo On Report
Registered Number: 15417528
England and Wales

 

 

 

ENHANCEDAI LTD



Abridged Accounts
 


Period of accounts

Start date: 16 January 2024

End date: 31 March 2025

Enhancedai Ltd
Contents Page
For the Period 16 January 2024 to 31 March 2025
Chartered Accountants' report to the board of directors on the preparation of the unaudited statutory accounts of Enhancedai Ltd for the year ended 31 March 2025.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Enhancedai Ltd for the year ended 31 March 2025 which comprise of the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the company’s accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales, we are subject to its ethical and other professional requirements which are detailed at www.icaew.com/en/members/regulations-standards-and-guidance.
This report is made solely to the Board of Directors of Enhancedai Ltd , as a body, in accordance with the terms of our engagement letter dated 14 October 2025. Our work has been undertaken solely to prepare for your approval the accounts of Enhancedai Ltd and state those matters that we have agreed to state to the Board of Directors of Enhancedai Ltd , as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Enhancedai Ltd and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that Enhancedai Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of Enhancedai Ltd . You consider that Enhancedai Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the accounts of Enhancedai Ltd . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts

31 March 2025.



....................................................
Boffix & Co Accountancy Limited
Boffix & Co Accountancy Limited
Stonehaus, 87 Railway Road
Teddington
Middlesex
TW11 8RZ
14 October 2025
1
 
 		 Notes
 		 2025
£
Fixed assets    
Tangible fixed assets 3 5,321 
5,321 
Current assets    
Debtors 13,104 
Cash at bank and in hand 16,994 
30,098 
Creditors: amount falling due within one year (7,492)
Net current assets 22,606 
 
Total assets less current liabilities 27,927 
Provisions for liabilities (1,011)
Net assets 26,916 
 

Capital and reserves 		   
Called up share capital 4 1 
Profit and loss account 26,915 
Shareholders' funds 26,916 
 


For the period ended 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the period in question in accordance with section 476.
  2. The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These 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 to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).
The financial statements were approved by the director on 14 October 2025 and were signed by:


-------------------------------
David Ross MCCAFFERY
Director
2
General Information
Enhancedai Ltd is a private company, limited by shares, registered in England and Wales, registration number 15417528, registration address 85 Great Portland Street, London, W1W 7LT.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
Statement of compliance
These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
Basis of preparation
The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.
The financial statements are prepared in sterling which is the functional currency of the company.
Going concern basis
The directors believe that the company is experiencing good levels of sales growth and profitability, and that it is well placed to manage its business risks successfully. Accordingly, they have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus they continue to adopt the going concern basis of accounting in preparing the financial statements.
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Deferred taxation
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date.
Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date 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.
Current and deferred tax assets and liabilities are not discounted.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Plant and Machinery 25% Reducing Balance
Computer Equipment 33% Reducing Balance
Provisions
Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.
2.

Average number of employees

Average number of employees during the period was 1.
3.

Tangible fixed assets

Cost or valuation Plant and Machinery   Computer Equipment   Total
  £   £   £
At 16 January 2024 -    -    - 
Additions 135    7,792    7,927 
Disposals -    -    - 
At 31 March 2025 135    7,792    7,927 
Depreciation
At 16 January 2024 -    -    - 
Charge for period 34    2,572    2,606 
On disposals -    -    - 
At 31 March 2025 34    2,572    2,606 
Net book values
Closing balance as at 31 March 2025 101    5,220    5,321 
Opening balance as at 16 January 2024 -    -    - 


4.

Share Capital

Allotted, called up and fully paid
2025
£
1 Class A share of £1.00 each 1 
1 

3