Company Registration No. 01804121 (England and Wales)
Enfys Limited
Unaudited accounts
for the year ended 31 March 2026
Enfys Limited
Statement of financial position
as at 31 March 2026
Tangible assets
705,866
723,093
Cash at bank and in hand
116,878
60,008
Creditors: amounts falling due within one year
(113,220)
(178,091)
Net current assets
25,478
9,287
Total assets less current liabilities
731,344
732,380
Creditors: amounts falling due after more than one year
(58,400)
(68,400)
Provisions for liabilities
Deferred tax
(34,245)
(25,882)
Net assets
638,699
638,098
Called up share capital
47,500
47,500
Profit and loss account
591,199
590,598
Shareholders' funds
638,699
638,098
For the year ending 31 March 2026 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 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 of Directors and authorised for issue on 22 May 2026 and were signed on its behalf by
Martyn Roberts
Director
Company Registration No. 01804121
Enfys Limited
Notes to the Accounts
for the year ended 31 March 2026
Enfys Limited is a private company, limited by shares, registered in England and Wales, registration number 01804121. The registered office is UNIT 31, PORTMANMOOR ROAD INDUSTRIAL, ESTATE EAST MOORS, CARDIFF, CF24 5HB.
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.
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.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
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:
Land & buildings
2.5% straight line
Plant & machinery
20% reducing balance
Motor vehicles
25% reducing balance
Fixtures & fittings
20% reducing balance
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws.
Deferred tax assets and liabilities are not discounted.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged against profit on a straight line basis over the lease term.
Assets held under finance leases and hire purchase contracts are capitalised and depreciated over their useful lives. The corresponding lease or hire purchase obligation is treated in the balance sheet as a liability. The interest element of rental obligations is charged to the profit and loss account over the period of the lease at a constant proportion of the outstanding balance of capital repayments.
Enfys Limited
Notes to the Accounts
for the year ended 31 March 2026
4
Tangible fixed assets
Land & buildings
Plant & machinery
Motor vehicles
Fixtures & fittings
Total
Cost or valuation
At cost
At cost
At cost
At cost
At 1 April 2025
665,355
2,448,641
105,403
27,666
3,247,065
Additions
-
54,170
11,700
-
65,870
At 31 March 2026
665,355
2,502,811
117,103
27,666
3,312,935
At 1 April 2025
242,724
2,155,129
100,215
25,904
2,523,972
Charge for the year
8,986
69,537
4,222
352
83,097
At 31 March 2026
251,710
2,224,666
104,437
26,256
2,607,069
At 31 March 2026
413,645
278,145
12,666
1,410
705,866
At 31 March 2025
422,631
293,512
5,188
1,762
723,093
Amounts falling due within one year
Trade debtors
3,464
87,829
Accrued income and prepayments
18,356
39,541
6
Creditors: amounts falling due within one year
2026
2025
Trade creditors
20,175
57,151
Taxes and social security
7,503
7,169
Loans from directors
70,667
63,938
7
Creditors: amounts falling due after more than one year
2026
2025
Loans from directors
58,400
68,400
8
Transactions with related parties
Long term loans from directors totalling £58,400 (2025: £68,400) are unsecured and pay interest between 5% and 10%. There are no terms for repayment.
The amounts owing to directors on current account were £70,667 at the year end (2025: £63,938), these are unsecured, interest free and repayable on demand.
9
Average number of employees
During the year the average number of employees was 10 (2025: 10).