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Registration number: 10441165

The Enchanted Forester Limited
Annual Report and Unaudited Financial Statements
for the Year Ended 31 October 2025

The Enchanted Forester Limited

Contents

Balance Sheet | 1
Notes to the Unaudited Financial Statements | 2 to 5

The Enchanted Forester Limited

(Registration number: 10441165)
Balance Sheet as at 31 October 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Tangible assets | 4 | 2,111 | 2,403
Current assets |  |  |
Debtors | 5 | - | 1,200
Cash at bank and in hand |  | 8,582 | 3,240
|  | 8,582 | 4,440
Creditors: Amounts falling due within one year | 6 | (4,077) | (3,615)
Net current assets |  | 4,505 | 825
Total assets less current liabilities |  | 6,616 | 3,228
Creditors: Amounts falling due after more than one year | 6 | (2,602) | (4,548)
Provisions for liabilities |  | (401) | (113)
Net assets/(liabilities) |  | 3,613 | (1,433)
Capital and reserves |  |  |
Called up share capital | 7 | 10 | 10
Retained earnings |  | 3,603 | (1,443)
Shareholders' funds/(deficit) |  | 3,613 | (1,433)

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

Director's responsibilities:

• | The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
• | The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and FRS 102 ‘The Financial Reporting Standard Applicable in the UK and Republic of Ireland’.

Approved and authorised by the director on 8 July 2026

......................................... Mr O Williams Director

The Enchanted Forester Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 October 2025

1 | General information

The company is a private company limited by share capital, incorporated in England.

The address of its registered office is:
1st Floor, Block C
The Wharf
Manchester Road
Burnley
Lancashire
BB11 1JG

These financial statements were authorised for issue by the director on 8 July 2026.

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.
The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

The Enchanted Forester Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 October 2025

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.
Unrelieved tax losses and other deferred tax assets are recognised when it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class | Depreciation method and rate
Fixtures and fittings | 20% on cost
Office equipment | 25% on cost
Plant and machinery | 25% on cost

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.
Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

3 | Staff numbers

The average number of persons employed by the company (including the director) during the year, was 2 (2024 - 2).

The Enchanted Forester Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 October 2025

4 | Tangible assets

| Fixtures and fittings £ | Office equipment £ | Plant and machinery £ | Total £
Cost
At 1 November 2024 | 531 | 630 | 14,366 | 15,527
Additions | - | - | 457 | 457
At 31 October 2025 | 531 | 630 | 14,823 | 15,984
Depreciation
At 1 November 2024 | 497 | 627 | 12,000 | 13,124
Charge for the year | 34 | 3 | 712 | 749
At 31 October 2025 | 531 | 630 | 12,712 | 13,873
Net book value
At 31 October 2025 | - | - | 2,111 | 2,111
At 31 October 2024 | 34 | 3 | 2,366 | 2,403

5 | Debtors

| 2025 £ | 2024 £
Trade debtors | - | 1,200
| - | 1,200

6 | Creditors

| Note | 2025 £ | 2024 £
Due within one year |  |  |
Loans and borrowings |  | 1,440 | 2,070
Taxation and social security |  | 1,437 | 345
Accruals and deferred income |  | 1,200 | 1,200
|  | 4,077 | 3,615

| Note | 2025 £ | 2024 £
Due after one year |  |  |
Loans and borrowings |  | 2,602 | 4,548

The Enchanted Forester Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 October 2025

7 | Share capital

Allotted, called up and fully paid shares

| 2025 | 2024
| No. | £ | No. | £
Ordinary of £1 each | 10 | 10 | 10 | 10