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Company Registration No. 14721714 (England and Wales)
Kaya Ensor Films Limited Unaudited accounts for the year ended 31 December 2025
Kaya Ensor Films Limited Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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Kaya Ensor Films Limited Company Information for the year ended 31 December 2025
Director
Karolina Ensor
Company Number
14721714 (England and Wales)
Registered Office
702 Merlin Business Park Ringtail Road Burscough Industrial Estate Ormskirk Lancashire L40 8JY England
Accountants
Specialist Taxation Services (Europe) Limited 702 Merlin Business Park Ringtail Road Burscough Lancashire L40 8JY
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Kaya Ensor Films Limited Statement of financial position as at 31 December 2025
2025
2024
Notes
£
£
Fixed assets
Tangible assets
4
1,839
239
Current assets
Debtors
5
424
19,829
Cash at bank and in hand
61,522
50,126
61,946
69,955
Creditors: amounts falling due within one year
6
(23,251)
(33,016)
Net current assets
38,695
36,939
Net assets
40,534
37,178
Capital and reserves
Called up share capital
1
1
Profit and loss account
40,533
37,177
Shareholders' funds
40,534
37,178
For the year ending 31 December 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 director acknowledges her 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 and authorised for issue on 17 February 2026 and were signed on its behalf by
Karolina Ensor Director Company Registration No. 14721714
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Kaya Ensor Films Limited Notes to the Accounts for the year ended 31 December 2025
1
Statutory information
Kaya Ensor Films Limited is a private company, limited by shares, registered in England and Wales, registration number 14721714. The registered office is 702 Merlin Business Park, Ringtail Road, Burscough Industrial Estate, Ormskirk, Lancashire, L40 8JY, England.
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.
Change of financial year end
The financial year-end has been changed from 31st March 2025 to 31st December 2024. This change was approved by the company's Director.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the rendering of services is recognised overtime 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.
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:
Fixtures & fittings
25% RBM
Computer equipment
25% RBM
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Kaya Ensor Films Limited Notes to the Accounts for the year ended 31 December 2025
4
Tangible fixed assets
Fixtures & fittings
Computer equipment
Total
£
£
£
Cost or valuation
At cost
At cost
At 1 January 2025
285
-
285
Additions
807
950
1,757
At 31 December 2025
1,092
950
2,042
Depreciation
At 1 January 2025
46
-
46
Charge for the year
77
80
157
At 31 December 2025
123
80
203
Net book value
At 31 December 2025
969
870
1,839
At 31 December 2024
239
-
239
5
Debtors
2025
2024
£
£
Amounts falling due within one year
Trade debtors
-
19,808
Accrued income and prepayments
424
21
424
19,829
6
Creditors: amounts falling due within one year
2025
2024
£
£
VAT
421
15,844
Taxes and social security
14,509
11,061
Loans from directors
8,321
5,061
Accruals
-
1,050
23,251
33,016
7
Average number of employees
During the year the average number of employees was 1 (2024: 1).
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