Registration number: 03631865

ENA Care Call Ltd

Contents

Company Information	1
Balance Sheet	2
Notes to the Financial Statements	3 to 7

ENA Care Call Ltd

Company Information

Directors

Mrs B J Davison-Shaw Mr D Shaw V Weller

Registered office

Holford House Hearthcote Road Swadlincote Derbyshire DE11 9BX

Auditors

Buckler Spencer Limited Old Police Station Church Street Swadlincote Derbyshire DE11 8LN

ENA Care Call Ltd

(Registration number: 03631865)
Balance Sheet as at 29 November 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	4	1,613	2,016
Current assets
Debtors	5	596,394	546,185
Cash at bank and in hand		219,109	192,174
		815,503	738,359
Creditors: Amounts falling due within one year	6	(66,986)	(38,273)
Net current assets		748,517	700,086
Net assets		750,130	702,102
Capital and reserves
Called up share capital	7	250,000	250,000
Retained earnings		500,130	452,102
Shareholders' funds		750,130	702,102

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 4 August 2026 and signed on its behalf by:
 

......................................... Mr D Shaw Director

ENA Care Call Ltd

Notes to the Financial Statements for the Year Ended 29 November 2025

1	General information

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

The address of its registered office is:
Holford House
Hearthcote Road
Swadlincote
Derbyshire
DE11 9BX

These financial statements were authorised for issue by the Board on 4 August 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.

The presentational and funcional currency is sterling and the financial statements are rounded to the nearest £1.

Summary of disclosure exemptions

The company has elected to take up certain exemptions in accordance with S1A of FRS 102 which include:

1. Preparation of a cash flow statement
2. Preparation of a strategic report
3. Disclosure of key management remuneration.

Audit report

The Independent Auditors' Report was unqualified. The name of the Senior Statutory Auditor who signed the audit report on 4 August 2026 was Richard Spencer BA FCA, who signed for and on behalf of Buckler Spencer Limited.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the 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.

Turnover from the rendering of services is recognised at the point at which the contracted service has been completed which is either on a monthly or ad-hoc basis depending on customer.

ENA Care Call Ltd

Notes to the Financial Statements for the Year Ended 29 November 2025

Tax

The tax expense for the period comprises current 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.

Deferred tax is recognised in respect of all timing differences at the reporting date,
except as otherwise indicated.

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

If and when all conditions for retaining tax allowances for the cost of a fixed asset have
been met, the deferred tax is reversed.

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
Plant & Machinery	25% on cost

Goodwill

Goodwill arising on the acquisition of an entity represents the excess of the cost of acquisition over the company’s interest in the net fair value of the identifiable assets, liabilities and contingent liabilities of the entity recognised at the date of acquisition. Goodwill is initially recognised as an asset at cost and is subsequently measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is held in the currency of the acquired entity and revalued to the closing rate at each reporting period date. Goodwill is amortised over its useful life, which shall not exceed ten years if a reliable estimate of the useful life cannot be made.

Amortisation

Amortisation is provided on intangible assets so as to write off the cost, less any estimated residual value, over their useful life as follows:

Asset class	Amortisation method and rate
Goodwill	10% 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.

ENA Care Call Ltd

Notes to the Financial Statements for the Year Ended 29 November 2025

Trade debtors

Trade debtors are amounts due from customers for 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.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

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.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 52 (2024 - 43).

ENA Care Call Ltd

Notes to the Financial Statements for the Year Ended 29 November 2025

4	Tangible assets

	Furniture, fittings and equipment  £	Other tangible assets £	Total £
Cost or valuation
At 30 November 2024	2,201	44,739	46,940
At 29 November 2025	2,201	44,739	46,940
Depreciation
At 30 November 2024	2,201	42,723	44,924
Charge for the year	-	403	403
At 29 November 2025	2,201	43,126	45,327
Carrying amount
At 29 November 2025	-	1,613	1,613
At 29 November 2024	-	2,016	2,016

5

Debtors

Current	Note	2025 £	2024 £
Trade debtors		137,278	100,433
Amounts owed by related parties	8	440,999	412,308
Other debtors		18,117	33,444
		596,394	546,185

6

Creditors

Creditors: amounts falling due within one year

	Note	2025 £	2024 £
Due within one year
Trade creditors		6,940	2,549
Amounts owed to group undertakings and undertakings in which the company has a participating interest	8	8,152	8,152
Taxation and social security		33,661	11,542
Other creditors		18,233	16,030
		66,986	38,273

ENA Care Call Ltd

Notes to the Financial Statements for the Year Ended 29 November 2025

7	Share capital

Allotted, called up and fully paid shares

	2025		2024
	No.	£	No.	£
Ordinary of £1 each	250,000	250,000	250,000	250,000

8	Related party transactions

Loans to related parties

2025	Other related parties £	Total £
At start of period	494,052	494,052
At end of period	494,052	494,052

2024	Other related parties £	Total £
At start of period	494,052	494,052
At end of period	494,052	494,052

Terms of loans to related parties

Expense transacitons with the related party relate to administrative assistance provided by the related party. Income transactions relate to the supply of agency staff to homes run by the related party. These transactions are completed under normal trading and arms length standards.

9	Parent and ultimate parent undertaking

The company's immediate parent is Farrowdale Properties Ltd, incorporated in British Virgin Islands.

  These financial statements are available upon request from companies house