ENA London UK Limited - Filleted accounts

ENA London UK Limited
Registered number:		02735723
Balance Sheet
as at 31 January 2026

Notes			2026			2025
£				£
Fixed assets
Tangible assets	3		-			2,886

Current assets
Debtors	4	52,991			49,875
Cash at bank and in hand		39,395			15,840
		92,386			65,715

Creditors: amounts falling due within one year	5	(17,964)			(20,393)

Net current assets			74,422			45,322

Net assets			74,422			48,208

Capital and reserves
Called up share capital			490,000			490,000
Profit and loss account			(415,578)			(441,792)

Shareholders' funds			74,422			48,208

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




A Maki
Director
Approved by the board on 24 September 2026

ENA London UK Limited
Notes to the Accounts
for the year ended 31 January 2026


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Turnover
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Freehold buildings			over 50 years
	Leasehold land and buildings			over the lease term
	Plant and machinery			over 5 years
	Fixtures, fittings, tools and equipment			over 5 years

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Provisions
	Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.

	Pensions
	Contributions to defined contribution plans are expensed in the period to which they relate.


2	Employees					2026		2025
Number							Number

	Average number of persons employed by the company					4		5


3	Tangible fixed assets
		Land and buildings		Plant and machinery etc		Leasehold properties		Total
£			£		£		£
	Cost
	At 1 February 2025	17,576		29,357		44,845		91,778
	At 31 January 2026	17,576		29,357		44,845		91,778

	Depreciation
	At 1 February 2025	17,576		29,275		42,041		88,892
	Charge for the year	-		82		2,804		2,886
	At 31 January 2026	17,576		29,357		44,845		91,778

	Net book value
	At 31 January 2026	-		-		-		-
	At 31 January 2025	-		82		2,804		2,886


4	Debtors					2026		2025
£							£

	Trade debtors					51,008		48,010
	Prepayments					1,983		1,865
						52,991		49,875


5	Creditors: amounts falling due within one year					2026		2025
£							£

	Accruals					1,600		1,600
	Trade creditors					121		88
	Director's account					9,107		9,107
	Corporation tax					18		18
	Other taxes and social security costs					4,164		3,088
	Other creditors					2,954		6,492
						17,964		20,393


6	Other information

	ENA London UK Limited is a private company limited by shares and incorporated in England. Its registered office is:
	33 Hanger Lane
	London
	England
	W5 3HJ