REGISTERED NUMBER: 15363843 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 December 2025

for

Enton Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

G A Marino

REGISTERED OFFICE:

Lake House

Market Hill

Royston

SG8 9JN

BUSINESS ADDRESS:

19 Rutherford Road

Cambridge

CB2 8HH

REGISTERED NUMBER:

15363843 (England and Wales)

ACCOUNTANTS:

Hardcastle Burton LLP

Lake House

Market Hill

Royston

Hertfordshire

SG8 9JN

FIXED ASSETS

Investment property

4

1,459,883

815,305

CURRENT ASSETS

Stocks

5

237,969

-

Debtors

6

41,885

-

Cash at bank

209,519

2,289

489,373

2,289

CREDITORS

Amounts falling due within one year

7

1,955,670

825,292

NET CURRENT LIABILITIES

(1,466,297

)

(823,003

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(6,414

)

(7,698

)

CAPITAL AND RESERVES

Called up share capital

8

1

1

Retained earnings

(6,415

)

(7,699

)

SHAREHOLDERS' FUNDS

(6,414

)

(7,698

)

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

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

The director acknowledges his 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 director and authorised for issue on 19 June 2026 and were signed by:

G A Marino - Director

1.	STATUTORY INFORMATION

Enton Ltd 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.

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 director confirms that he will provide support to the company for the 12 months following the balance sheet date and that they therefore consider the going concern basis to be appropriate.

As at 31 December 2025, the company's balance sheet reflected net current liabilities amounting to £1,466,297 (2024: 823,003). However, included within creditors falling due for payment within one year is an amount of £1,912,853 (2024, £821,143) owed to the shareholder.

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Financial instruments

The company has elected to apply the provisions of Section 11 'Basic Financial Instruments' ofFRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's statement of financial position when the company

becomes party to the contractual provisions of the instrument.

Basic financial assets

Basic financial assets, which include debtors, are initially measured at transaction price including transaction

costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Basic financial liabilities

Basic financial liabilities, including creditors and loans that are classified as debt, are initially recognised at

transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is

measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of

business from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

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.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 1 ) .

4.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 January 2025

815,305

Additions

865,149

Reclassification/transfer

(220,571

)

At 31 December 2025

1,459,883

NET BOOK VALUE

At 31 December 2025

1,459,883

At 31 December 2024

815,305

The director has considered the valuation of the investment property held by Enton Limited, and it was determined that no fair value adjustment was required.

5.

STOCKS

31.12.25

31.12.24

as restated

£

£

Stocks

237,969

-

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

as restated

£

£

Other debtors

3,000

-

VAT

34,541

-

Deferred tax asset

2,544

-

Prepayments

1,800

-

41,885

-

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

as restated

£

£

Trade creditors

15,522

-

Related party

24,795

3,285

Shareholder loan

1,912,853

821,143

Accrued expenses

2,500

864

1,955,670

825,292

The company has an interest-free shareholder loan repayable on demand, with a carrying amount of £1,912,853 at 31 December 2025 (2024: £821,143).

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.12.25

31.12.24

value:

as restated

£

£

1

Ordinary

£1

1

1

9.	RELATED PARTY DISCLOSURES

At the year end the company owed the following balances to related parties:

i) £24,795 (2024: £3,285) due to Tutis Properties Ltd, this amount is interest free and repayable within one year. The company is related to Tutis Properties Ltd by virtue of their director in common.