Company registration number 07640237 (England and Wales)
E.N.K. FS LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2025
E.N.K. FS LIMITED
CONTENTS
Page
Balance sheet
1 - 2
Notes to the financial statements
3 - 6
E.N.K. FS LIMITED
BALANCE SHEET
AS AT
31 MAY 2025
31 May 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Intangible assets
3
22,730
26,520
Tangible assets
4
1,090
1,454
Investment property
5
70,000
70,000
93,820
97,974
Current assets
Debtors
6
46,958
38,534
Investments
7
218,186
201,844
Cash at bank and in hand
107,888
45,499
373,032
285,877
Creditors: amounts falling due within one year
8
(58,264)
(50,990)
Net current assets
314,768
234,887
Total assets less current liabilities
408,588
332,861
Provisions for liabilities
(28,341)
(20,638)
Net assets
380,247
312,223
Capital and reserves
Called up share capital
100
100
Revaluation reserve
112,273
81,101
Profit and loss reserves
267,874
231,022
Total equity
380,247
312,223
E.N.K. FS LIMITED
BALANCE SHEET (CONTINUED)
AS AT
31 MAY 2025
31 May 2025
- 2 -

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

T he members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The director of the company has elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved and signed by the director and authorised for issue on 25 February 2026
Mr E Scorer
Director
Company registration number 07640237 (England and Wales)
E.N.K. FS LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2025
- 3 -
1
Accounting policies
Company information

E.N.K. FS Limited is a private company limited by shares incorporated in England and Wales. The registered office is 2-4 Packhorse Road, Gerrards Cross, Buckinghamshire, SL9 7QE.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Turnover

Turnover represents fees and commissions earned, net of fees paid to introducers.

Turnover is recognised at the fair value of the consideration received or receivable for services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

1.3
Intangible fixed assets - goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2011, is being amortised evenly over its estimated useful of twenty years.

1.4
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Office equipment
25% on reducing balance
Computers
25% on reducing balance

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.5
Investment properties

Investment property, which is property held to earn rentals and/or for capital appreciation, is initially recognised at cost, which includes the purchase cost and any directly attributable expenditure. Subsequently it is measured at fair value a t the reporting end date. Changes in fair value are recognised in profit or loss.

1.6
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

E.N.K. FS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MAY 2025
1
Accounting policies
(Continued)
- 4 -
Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes 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 reporting end date.

Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

1.7
Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

1.8
Leases

Rental income from operating leases is recognised on a straight line basis over the term of the relevant lease. Initial direct costs incurred in negotiating and arranging an operating lease are added to the carrying amount of the leased asset and recognised on a straight line basis over the lease term.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
2
2
3
Intangible fixed assets
Goodwill
£
Cost
At 1 June 2024 and 31 May 2025
80,000
Amortisation and impairment
At 1 June 2024
53,480
Amortisation charged for the year
3,790
At 31 May 2025
57,270
Carrying amount
At 31 May 2025
22,730
At 31 May 2024
26,520
E.N.K. FS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MAY 2025
- 5 -
4
Tangible fixed assets
Office equipment
Computers
Total
£
£
£
Cost
At 1 June 2024 and 31 May 2025
4,344
5,483
9,827
Depreciation and impairment
At 1 June 2024
4,061
4,312
8,373
Depreciation charged in the year
71
293
364
At 31 May 2025
4,132
4,605
8,737
Carrying amount
At 31 May 2025
212
878
1,090
At 31 May 2024
283
1,171
1,454
5
Investment property
2025
£
Fair value
At 1 June 2024 and 31 May 2025
70,000
6
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
24,800
23,587
Other debtors
22,158
14,947
46,958
38,534
7
Current asset investments
2025
2024
£
£
Investments in listed shares
218,186
201,844

The original cost of the listed shares and other investment included in current asset investments above is £107,972 (202 4 - £1 22,802)

E.N.K. FS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MAY 2025
- 6 -
8
Creditors: amounts falling due within one year
2025
2024
£
£
Trade creditors
3,258
228
Taxation and social security
51,037
38,408
Other creditors
3,969
12,354
58,264
50,990
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