Company registration number: 09338373
Annual report and unaudited financial statements
for the year ended 31 December 2025
for
Enbarr Enterprises Limited
Pages for filing with the Registrar
Company registration number: 09338373
Enbarr Enterprises Limited
Balance sheet
as at 31 December 2025
2025 2024
Note £ £ £ £
Fixed assets
Tangible assets 4 59,852 30,219
59,852 30,219
Current assets
Debtors 5 730,698 713,139
Cash at bank and in hand 19,086 51,527
749,784 764,666
Creditors: amounts falling due within one year
6 (253,692) (199,833)
Net current assets 496,092 564,833
Total assets less current liabilities 555,944 595,052
Creditors: Amounts falling due after more than one year
(28,942) -
Provisions for liabilities (2,495) (4,032)
NET ASSETS 524,507 591,020
Capital and reserves
Called up share capital 100 100
Share premium account 34,980 34,980
Profit and loss account 489,427 555,940
TOTAL EQUITY 524,507 591,020
The company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies for the year ended 31 December 2025.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges their responsibilities to comply with the Companies Act 2006 in respect to accounting records and the preparation of financial statements.
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Company registration number: 09338373
Enbarr Enterprises Limited
Balance sheet - continued
as at 31 December 2025
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 Profit and loss account has not been delivered to the Registrar.
Signed by:
V Roskams, Director
24 September 2026
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Enbarr Enterprises Limited
Notes to the financial statements
for the year ended 31 December 2025
1 Company information
Enbarr Enterprises Limited is a private company registered in England and Wales. Its registered number is 09338373. The company is limited by shares. Its registered office is 62 Station Road, Queensferry, CH5 1SR.
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 historic cost convention.
Presentation currency
The company’s financial statements are presented in sterling.
Going concern
In preparing these financial statements, the director has assessed whether there are any material uncertainties related to events or conditions that cast significant doubt upon the company’s ability to continue as a going concern. In making this assessment, the director takes into account all available information about the future which is at least 12 months from the date that the financial statements are authorised for issue.
The director considers that the company has adequate resources to continue in business for the foreseeable future and that it is appropriate to adopt the going concern basis in preparing the financial statements.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, Value Added Tax and other sales taxes.
Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.
Plant and machinery etc.:
Plant and machinery - 25% straight line
Fixtures & fittings - 25% straight line
Motor vehicles - 25% straight line
Computer equipment - 25% straight line
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Enbarr Enterprises Limited
Notes to the financial statements - continued
for the year ended 31 December 2025
2 Accounting policies - continued
Taxation
Taxation for the year comprises current and deferred taxation. Tax is recognised in the Profit and loss account, 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 taxation
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 been enacted or substantively enacted by the balance sheet date 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 probably that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
Hire purchase and leasing commitments
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.
The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.
Retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company’s pension scheme are charged to profit and loss in the period to which they relate.
3 Average number of employees
During the year the average number of employees was 58 (2024 - 55).
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Enbarr Enterprises Limited
Notes to the financial statements - continued
for the year ended 31 December 2025
4 Tangible fixed assets
Plant and machinery etc.

£
Cost
At 1 January 2025 129,265
Additions 59,265
Disposals (20,725)
At 31 December 2025 167,805
Depreciation
At 1 January 2025 99,046
Charge for year 29,632
Eliminated on disposal (20,725)
At 31 December 2025 107,953
Net book value
At 31 December 2025 59,852
At 31 December 2024 30,219
5 Debtors
2025 2024
£ £
Amounts falling due within one year
Trade debtors 177,727 208,404
Taxation 93,326 93,326
Other debtors - 3,015
Prepayments and accrued income 49,429 15,231
320,482 319,976
2025 2024
£ £
Amounts falling due after more than one year
Directors' loan accounts 225,821 222,239
Other debtors 184,395 170,924
410,216 393,163
Total 730,698 713,139
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Enbarr Enterprises Limited
Notes to the financial statements - continued
for the year ended 31 December 2025
6 Creditors: amounts falling due within one year
2025 2024
£ £
Bank loans and overdrafts 99,325 -
Hire purchase and finance leases 24,096 19,937
Trade creditors 2,225 704
Other creditors 38,773 32,177
Taxation - 32,309
VAT payable 61,402 79,706
Social security and other tax 22,871 15,609
Accruals and deferred income 5,000 19,391
253,692 199,833
Included in bank loans and overdrafts is an amount of £99,325 (2024-£nil) owed to RBSIF. This is secured by a fixed and floating charge on the assets of the company. Obligations under finance leases are secured on the vehicle purchased.

7 Advances, credit and guarantees granted to the director
The following advances and credits to a director subsisted during the years ended 31 December 2025 and 31 December 2024.
2025 2024
£ £
V A Roskams
Balance outstanding at start of year 222,239 160,873
Amounts advanced 3,582 61,366
Balance outstanding at end of year 225,821 222,239
The loan to the Director is interest free.
8 Related party transactions
The company made a loan to Orlando’s Dream Limited, a company in which Ms V Roskams (Director) has a controlling interest. The balance outstanding at 31 December 2025 and included in other debtors is £52,655 (2024- £54,353) The company rents its premises from Orlando’s Dream Limited and the total rent paid in the year was £15,000 (2024-£17,800) The company has paid expenses and made loans totalling £77,933 (2024-£62,764) to Enbarr Foundation CIC. Enbarr Foundation CIC is a company limited by guarantee of which Ms V Roskams (Director) is a member. The company made an interest free loan to Mr R Wright (Shareholder). The balance outstanding at 31 December 2025 and included in other debtors is £53,807 (2024- £53,807).







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