Enterprise Learning Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 04571885 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2025

for

ENTERPRISE LEARNING LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

J L Storer

G J Storer

SECRETARY:

J L Storer

REGISTERED OFFICE:

Preston Park House

South Road

Brighton

East Sussex

BN1 6SB

REGISTERED NUMBER:

04571885 (England and Wales)

ACCOUNTANTS:

Plus Accounting

Chartered Accountants

Preston Park House

South Road

Brighton

East Sussex

BN1 6SB

FIXED ASSETS

Intangible assets

4

-

2,400

Tangible assets

5

-

492

-

2,892

CURRENT ASSETS

Cash at bank

58,031

58,543

CREDITORS

Amounts falling due within one year

6

(631

)

(603

)

NET CURRENT ASSETS

57,400

57,940

TOTAL ASSETS LESS CURRENT
LIABILITIES

57,400

60,832

CAPITAL AND RESERVES

Called up share capital

7

1,065

Retained earnings

56,335

59,767

SHAREHOLDERS' FUNDS

57,400

60,832

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 22 May 2026 and were signed on its behalf by:

G J Storer - Director

1.	STATUTORY INFORMATION

Enterprise Learning Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Intangible assets

Lifetime corporate football club seats have been capitalised. No amortisation has been provided.

Tangible fixed assets

Tangible fixed assets are stated at cost (or deemed cost) or valuation less accumulated depreciation and accumulated impairment losses. Cost includes costs directly attributable to making the asset capable of operating as intended by management.

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life: Computer equipment - 50% on cost.

Office Equipment - 33% on cost

Financial instruments

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the entity after deducting all of its financial liabilities.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Impairment policy

At each balance sheet date, the company reviews the carrying amount of its assets to determine whether there is any indication that any items have suffered an impairment loss. If any such indication exists, the recoverable amount of an asset is estimated in order to determine the extent of the impairment loss, if any. Where it is not possible to estimate the recoverable amount of an asset, the Company estimates the recoverable amount of the cash-generating unit to which the asset belongs.

Going concern policy

It is the intention of the directors to close the company. The accounts have therefore not been prepared on a going concern basis.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

4.	INTANGIBLE FIXED ASSETS

1901

Membership

£

COST

At 1 April 2024

2,400

Disposals

(2,400

)

At 31 March 2025

-

NET BOOK VALUE

At 31 March 2025

-

At 31 March 2024

2,400

5.	TANGIBLE FIXED ASSETS

Office

Computer

equipment

Totals

£

COST

At 1 April 2024

1,722

17,611

19,333

Disposals

(1,722

)

(2,287

)

(4,009

)

At 31 March 2025

-

15,324

DEPRECIATION

At 1 April 2024

1,450

17,391

18,841

Charge for year

-

1

Eliminated on disposal

(1,450

)

(2,068

)

(3,518

)

At 31 March 2025

-

15,324

NET BOOK VALUE

At 31 March 2025

-

At 31 March 2024

272

220

492

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

Taxation and social security

-

2

Other creditors

631

601

631

603

7.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

1,000,000

Ordinary

0.1p

1,000

65,308

Ordinary (1)

0.1p

65

1,065

8.	CONTINGENT LIABILITIES

There is an on-going dispute relating to a PAYE enquiry with HMRC. The company disputes these liabilities and is in the process of appealing against these determinations.

No provision has been made within the accounts for these contingent liabilities as the Directors anticipate that the company's appeal will be upheld and the liabilities will not crystallise.