Enlighten Management Limited

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

Registered number: NI071702

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Intangible Assets	4		32,679		49,018
Tangible Assets	5		5,420		9,163

			38,099		58,181
CURRENT ASSETS
Debtors	6	13,862		30,969
Cash at bank and in hand		5,104		180

		18,966		31,149
Creditors: Amounts Falling Due Within One Year	7	(25,283 )		(30,025 )

NET CURRENT ASSETS (LIABILITIES)			(6,317 )		1,124

TOTAL ASSETS LESS CURRENT LIABILITIES			31,782		59,305

Creditors: Amounts Falling Due After More Than One Year	8		(25,146 )		(25,021 )

NET ASSETS			6,636		34,284

CAPITAL AND RESERVES
Called up share capital	9		1		1
Profit and Loss Account			6,635		34,283

SHAREHOLDERS' FUNDS			6,636		34,284

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Enlighten Management Limited

Balance Sheet (continued)

As At 28 February 2025

For the year ending 28 February 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.

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

Mrs Victoria Hogg Director	Mr John Hogg Director
26/09/2025

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

1. General Information

Enlighten Management Limited is a private company, limited by shares, incorporated in Northern Ireland, registered number NI071702 . The registered office is 15 Westmount Park, Newtownards, BT23 4BP.

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 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.

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.

2.3. Intangible Fixed Assets and Amortisation - Other Intangible

Other intangible assets are .... It is amortised to the profit and loss account over its estimated economic life of .... years.

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	20% Straight line
Fixtures & Fittings	20% Straight line

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.

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.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 2 (2024: 2)

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Enlighten Management Limited

Notes to the Financial Statements (continued)

For The Year Ended 28 February 2025

4. Intangible Assets

	Other
	£
Cost
As at 29 February 2024	81,697

As at 28 February 2025	81,697

Amortisation
As at 29 February 2024	32,679
Provided during the period	16,339

As at 28 February 2025	49,018

Net Book Value
As at 28 February 2025	32,679

As at 29 February 2024	49,018

5. Tangible Assets

	Plant & Machinery	Fixtures & Fittings	Total
	£	£	£
Cost
As at 29 February 2024	12,942	26,555	39,497

As at 28 February 2025	12,942	26,555	39,497

Depreciation
As at 29 February 2024	11,855	18,479	30,334
Provided during the period	1,087	2,656	3,743

As at 28 February 2025	12,942	21,135	34,077

Net Book Value
As at 28 February 2025	-	5,420	5,420

As at 29 February 2024	1,087	8,076	9,163

6. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	58	9,418
Corporation tax recoverable assets	1,650	-
VAT	483	262
Other taxes and social security	2,671	2,299
Directors' loan accounts	9,000	18,990

	13,862	30,969

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Enlighten Management Limited

Notes to the Financial Statements (continued)

For The Year Ended 28 February 2025

7. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	47	95
Bank loans and overdrafts	18,289	20,479
Corporation tax	3,573	8,496
Net wages	-	790
Accruals and deferred income	-	165
Directors' loan accounts	3,374	-

	25,283	30,025

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

	2025	2024
	£	£
Bank loans	25,146	25,021

9. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	1	1

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