Enzo CCA Ltd

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

Registered number: 11935598

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		7,250		12,688

			7,250		12,688
CURRENT ASSETS
Cash at bank and in hand		261,489		270,812

		261,489		270,812
Creditors: Amounts Falling Due Within One Year	5	(21,082 )		(26,485 )

NET CURRENT ASSETS (LIABILITIES)			240,407		244,327

TOTAL ASSETS LESS CURRENT LIABILITIES			247,657		257,015

NET ASSETS			247,657		257,015

CAPITAL AND RESERVES
Called up share capital	6		200		200
Profit and Loss Account			247,457		256,815

SHAREHOLDERS' FUNDS			247,657		257,015

For the year ending 30 April 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

Mr Laurence Carr

Director

5 May 2026

The notes on pages 2 to 3 form part of these financial statements.

1. General Information

Enzo CCA Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 11935598 . The registered office is 31 Babbacombe Road, Liverpool, L16 9JN.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

Company in liquidation

On 26 March 2025, the members of the company passed a special resolution to place the company into voluntary liquidation and appointed joint liquidators.

Accordingly, the financial statements have not been prepared on a going concern basis. Assets have been stated at their estimated realisable values and liabilities include amounts expected to be settled in the course of the liquidation.

The results for the period include trading activities up to 25 March 2025, being the date immediately prior to the commencement of liquidation, and post-liquidation transactions from 26 March 2025 to 30 April 2025.

No material trading has taken place since the company entered liquidation.

Except for any changes in connection with the above, 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.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

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. 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:

Motor Vehicles	Straight Line: 20%
Computer Equipment	Straight Line: 33%

2.4. 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 year 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.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

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Enzo CCA Ltd

Notes to the Financial Statements (continued)

For The Year Ended 30 April 2025

2.4. Taxation - continued

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and asset reflects the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also 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: NIL (2024: NIL)

4. Tangible Assets

	Motor Vehicles	Computer Equipment	Total
	£	£	£
Cost
As at 1 May 2024	36,252	2,933	39,185

As at 30 April 2025	36,252	2,933	39,185

Depreciation
As at 1 May 2024	23,564	2,933	26,497
Provided during the period	5,438	-	5,438

As at 30 April 2025	29,002	2,933	31,935

Net Book Value
As at 30 April 2025	7,250	-	7,250

As at 1 May 2024	12,688	-	12,688

5. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	443	127
Corporation tax	7,374	7,501
VAT	748	1,701
Directors' loan accounts	12,517	17,156

	21,082	26,485

6. Share Capital

	2025	2024
Allotted, called up and fully paid	£	£
100 Ordinary Shares of £ 1 each	100	100
100 Ordinary B shares of £ 1 each	100	100

	200	200

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