ENFORCEMENT SPECIALISTS LIMITED

	Page
Abridged Balance Sheet	1—2
Notes to the Abridged Financial Statements	3—4

Registered number: 10063904

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Intangible Assets	4		4,400		4,800
Tangible Assets	5		20,829		25,735

			25,229		30,535
CURRENT ASSETS
Stocks		2,603		1,960
Debtors		16,587		4,300
Cash at bank and in hand		160,131		129,118

		179,321		135,378
Creditors: Amounts Falling Due Within One Year		(58,303 )		(51,491 )

NET CURRENT ASSETS (LIABILITIES)			121,018		83,887

TOTAL ASSETS LESS CURRENT LIABILITIES			146,247		114,422

NET ASSETS			146,247		114,422

CAPITAL AND RESERVES
Called up share capital	6		1		1
Profit and Loss Account			146,246		114,421

SHAREHOLDERS' FUNDS			146,247		114,422

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ENFORCEMENT SPECIALISTS LIMITED

Abridged Balance Sheet (continued)

As At 31 March 2025

For the year ending 31 March 2025 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.

All of the company's members have consented to the preparation of an Abridged Profit and Loss Account and an Abridged Balance Sheet for the year end 31 March 2025 in accordance with section 444(2A) of the Companies Act 2006.

The financial statements were approved by the board on 9 December 2025 and were signed on its behalf by:

Mr Lee Connor

Director

The notes on pages 3 to 4 form part of these financial statements.

1. General Information

ENFORCEMENT SPECIALISTS LIMITED is a private company, limited by shares, incorporated in England & Wales.

The registered number is 10063904 .

The registered office is 74 Dickenson Road, Rusholme, Manchester, M14 5HF.

Dividends paid the the Director, Mr Lee Connor, are reported in the notes to the accounts.

There are no other related party transactions to report.

There are no contingent liabilities or post balance sheet events to report.

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. Turnover

Turnover represents total invoiced fees excluding Value Added Tax (VAT).

2.3. Intangible Fixed Assets and Amortisation - Goodwill

Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets.

It is amortised to profit and loss account over its estimated economic life of 20 years.

2.4. Tangible Fixed Assets and Depreciation

Tangible fixed assets are stated at cost less accumulated depreciation.

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

Fixtures & Fittings	20% Reducing Balance
Computer Equipment	20% Reducing Balance

No depreciation is charged in the year of acquisition.

2.5. Stocks and Work in Progress

Work in progress has been valued at prime cost of labour and materials plus other direct expenses.

2.6. Accounting Reference Date

The accounting reference date continues to be 31 March.

2.7. Registrar Filing Requirements

The company has taken advantage of Companies Act 2006 section 444(1) and opted not to file the profit and loss account, directors report, and notes to the financial statements relating to the profit and loss account.

3. Average Number of Employees

Average number of employees, including directors, who are employed under a contract of service during the year was: NIL (2024: NIL)

4. Intangible Assets

	Total
	£
Cost
As at 1 April 2024	8,000

As at 31 March 2025	8,000

Amortisation
As at 1 April 2024	3,200
Provided during the period	400

As at 31 March 2025	3,600

...CONTINUED

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ENFORCEMENT SPECIALISTS LIMITED

Notes to the Abridged Financial Statements (continued)

For The Year Ended 31 March 2025

Net Book Value
As at 31 March 2025	4,400

As at 1 April 2024	4,800

The net assets of the business formerly owned by Mr Lee Connor were acquired by the Company on 1 April 2016 for a consideration of £9,000. The difference between the consideration of £9,000 and fair value of the net assets acquired is then £8,000 and is attributable to goodwill which is being amortised in twenty equal instalments.

5. Tangible Assets

	Total
	£
Cost
As at 1 April 2024	28,426
Additions	241

As at 31 March 2025	28,667

Depreciation
As at 1 April 2024	2,691
Provided during the period	5,147

As at 31 March 2025	7,838

Net Book Value
As at 31 March 2025	20,829

As at 1 April 2024	25,735

6. Share Capital

	2025	2024
Allotted, called up and fully paid	£	£
1 Ordinary Shares of £ 1.00 each	1	1

7. Ultimate Controlling Party

The Company was controlled throughout the year by Mr Lee Connor who held the 1 £1 Ordinary Voting Share in issue.