1 November 2024 false No description of principal activity Taxfiler 2024.6 09274800 business:PrivateLimitedCompanyLtd 2024-11-01 2025-10-31 09274800 2024-10-31 09274800 2024-11-01 2025-10-31 09274800 business:AuditExemptWithAccountantsReport 2024-11-01 2025-10-31 09274800 business:FilletedAccounts 2024-11-01 2025-10-31 09274800 2025-10-31 09274800 business:Director1 2024-11-01 2025-10-31 09274800 business:Director2 2024-11-01 2025-10-31 09274800 business:RegisteredOffice 2024-11-01 2025-10-31 09274800 2024-10-31 09274800 core:WithinOneYear 2025-10-31 09274800 core:WithinOneYear 2024-10-31 09274800 core:AfterOneYear 2025-10-31 09274800 core:AfterOneYear 2024-10-31 09274800 core:ShareCapital core:PreviouslyStatedAmount 2025-10-31 09274800 core:ShareCapital core:PreviouslyStatedAmount 2024-10-31 09274800 core:SharePremium core:PreviouslyStatedAmount 2025-10-31 09274800 core:SharePremium core:PreviouslyStatedAmount 2024-10-31 09274800 core:RetainedEarningsAccumulatedLosses core:PreviouslyStatedAmount 2025-10-31 09274800 core:RetainedEarningsAccumulatedLosses core:PreviouslyStatedAmount 2024-10-31 09274800 core:PreviouslyStatedAmount 2025-10-31 09274800 core:PreviouslyStatedAmount 2024-10-31 09274800 business:SmallEntities 2024-11-01 2025-10-31 09274800 countries:EnglandWales 2024-11-01 2025-10-31 09274800 core:LandBuildings 2024-11-01 2025-10-31 09274800 core:PlantMachinery 2024-11-01 2025-10-31 09274800 core:MotorVehicles 2024-11-01 2025-10-31 09274800 core:ComputerEquipment 2024-11-01 2025-10-31 09274800 core:IntangibleAssetsOtherThanGoodwill 2024-10-31 09274800 core:IntangibleAssetsOtherThanGoodwill 2024-11-01 2025-10-31 09274800 core:IntangibleAssetsOtherThanGoodwill 2025-10-31 09274800 core:LandBuildings 2024-10-31 09274800 core:PlantMachinery 2024-10-31 09274800 core:MotorVehicles 2024-10-31 09274800 core:ComputerEquipment 2024-10-31 09274800 core:LandBuildings 2025-10-31 09274800 core:PlantMachinery 2025-10-31 09274800 core:MotorVehicles 2025-10-31 09274800 core:ComputerEquipment 2025-10-31 09274800 core:AcceleratedTaxDepreciationDeferredTax 2025-10-31 09274800 core:AcceleratedTaxDepreciationDeferredTax 2024-10-31 09274800 2023-10-31 09274800 2023-11-01 2024-10-31 09274800 core:BetweenOneFiveYears 2025-10-31 09274800 core:BetweenOneFiveYears 2024-10-31 09274800 core:MoreThanFiveYears 2025-10-31 09274800 core:MoreThanFiveYears 2024-10-31 iso4217:GBP xbrli:pure
Company Registration No. 09274800 (England and Wales)
Enigma Entertainment Ltd Unaudited accounts for the year ended 31 October 2025
Enigma Entertainment Ltd Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
- 2 -
Enigma Entertainment Ltd Company Information for the year ended 31 October 2025
Directors
D Chihaioglo N Murodova
Company Number
09274800 (England and Wales)
Registered Office
86 Fetter Lane Yard 86 Fetter Lane London EC4A 1EQ United Kingdom
Accountants
LTG Accountants Limited 39A High Street Billericay Essex CM12 9BA
- 3 -
Enigma Entertainment Ltd Statement of financial position as at 31 October 2025
2025
2024
Notes
£
£
Fixed assets
Intangible assets
4
115,159
121,615
Tangible assets
5
1,990,682
2,202,218
2,105,841
2,323,833
Current assets
Debtors
6
458,440
255,587
Cash at bank and in hand
86,375
128,267
544,815
383,854
Creditors: amounts falling due within one year
7
(576,436)
(857,043)
Net current liabilities
(31,621)
(473,189)
Total assets less current liabilities
2,074,220
1,850,644
Creditors: amounts falling due after more than one year
8
(355,740)
(244,010)
Provisions for liabilities
Deferred tax
9
(519,904)
(543,579)
Net assets
1,198,576
1,063,055
Capital and reserves
Called up share capital
12
12
Share premium
1,543,978
1,543,978
Profit and loss account
(345,414)
(480,935)
Shareholders' funds
1,198,576
1,063,055
For the year ending 31 October 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 20 November 2025 and were signed on its behalf by
D Chihaioglo Director Company Registration No. 09274800
- 4 -
Enigma Entertainment Ltd Notes to the Accounts for the year ended 31 October 2025
1
Statutory information
Enigma Entertainment Ltd is a private company, limited by shares, registered in England and Wales, registration number 09274800. The registered office is 86 Fetter Lane Yard, 86 Fetter Lane, London, EC4A 1EQ, United Kingdom.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:. Accounting Policy Note – Property, Plant & Equipment (P&M) The company depreciates Plant & Machinery (P&M) using the straight-line method over its estimated useful life. Two different depreciation rates are applied within P&M: General Plant & Machinery – Depreciated at 25% per annum (straight-line) over a 4-year period based on expected useful life. Specialist Machinery (Escape Room Build) – Depreciated at 10% per annum (straight-line) over a 10-year period, reflecting the specific expected lifespan of this asset. These depreciation rates ensure that the assets are systematically written down over their useful economic life in line with the company's accounting policies.
Land & buildings
6.67% Straight Line Method
Plant & machinery
25% & 10% Straight Line Method (See notes)
Motor vehicles
20% Straight Line Method
Computer equipment
20% Straight Line Method
- 5 -
Enigma Entertainment Ltd Notes to the Accounts for the year ended 31 October 2025
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
4
Intangible fixed assets
Other
£
Cost
At 1 November 2024
131,328
Additions
3,257
At 31 October 2025
134,585
Amortisation
At 1 November 2024
9,713
Charge for the year
9,713
At 31 October 2025
19,426
Net book value
At 31 October 2025
115,159
At 31 October 2024
121,615
5
Tangible fixed assets
Land & buildings
Plant & machinery
Motor vehicles
Computer equipment
Total
£
£
£
£
£
Cost or valuation
At cost
At cost
At cost
At cost
At 1 November 2024
195,545
2,047,917
57,990
15,959
2,317,411
Additions
-
17,366
-
1,083
18,449
At 31 October 2025
195,545
2,065,283
57,990
17,042
2,335,860
Depreciation
At 1 November 2024
13,036
72,265
23,196
6,696
115,193
Charge for the year
13,036
201,943
11,598
3,408
229,985
At 31 October 2025
26,072
274,208
34,794
10,104
345,178
Net book value
At 31 October 2025
169,473
1,791,075
23,196
6,938
1,990,682
At 31 October 2024
182,509
1,975,652
34,794
9,263
2,202,218
- 6 -
Enigma Entertainment Ltd Notes to the Accounts for the year ended 31 October 2025
6
Debtors
2025
2024
£
£
Amounts falling due within one year
Trade debtors
20,894
28,812
Accrued income and prepayments
131,289
45,983
Other debtors
15,876
7,456
168,059
82,251
Amounts falling due after more than one year
Other debtors
290,381
173,336
7
Creditors: amounts falling due within one year
2025
2024
£
£
Bank loans and overdrafts
122,852
331,300
VAT
50,086
25,237
Trade creditors
5,531
126,024
Taxes and social security
39,539
8,882
Other creditors
41,311
38,020
Loans from directors
317,117
327,580
576,436
857,043
8
Creditors: amounts falling due after more than one year
2025
2024
£
£
Bank loans
355,740
244,010
9
Deferred taxation
2025
2024
£
£
Accelerated capital allowances
519,904
543,579
2025
2024
£
£
Provision at start of year
543,579
-
(Credited)/charged to the profit and loss account
(23,675)
543,579
Provision at end of year
519,904
543,579
10
Operating lease commitments
2025
2024
£
£
At 31 October 2025 the company had the following future minimum lease payments under non-cancellable operating leases for each of the following periods:
Not later than one year
106,075
128,216
Later than one year and not later than five years
424,301
424,301
Later than five years
954,678
1,060,753
1,485,054
1,613,270
- 7 -
Enigma Entertainment Ltd Notes to the Accounts for the year ended 31 October 2025
11
Average number of employees
During the year the average number of employees was 27 (2024: 10).
- 8 -