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Registered number: 12430921
Eneja Investments Limited
Unaudited Financial Statements
For The Year Ended 30 September 2025
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—3
Page 1
Balance Sheet
Registered number: 12430921
30 September 2025 30 September 2024
Notes £ £ £ £
CURRENT ASSETS
Debtors 4 1,311 -
Cash at bank and in hand 17 2
1,328 2
Creditors: Amounts Falling Due Within One Year 5 (1,316 ) -
NET CURRENT ASSETS (LIABILITIES) 12 2
TOTAL ASSETS LESS CURRENT LIABILITIES 12 2
NET ASSETS 12 2
CAPITAL AND RESERVES
Called up share capital 6 2 2
Profit and Loss Account 10 -
SHAREHOLDERS' FUNDS 12 2
For the year ending 30 September 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr J D Cutler
Director
26 October 2026
The notes on pages 2 to 3 form part of these financial statements.
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Page 2
Notes to the Financial Statements
1. General Information
Eneja Investments Limited is a private company, limited by shares, incorporated in England & Wales, registered number 12430921 . The registered office is 5 The Beeches, Hemingfield, Barnsley, South Yorkshire, S73 0PH.
2. Accounting Policies
2.1. Basis of Preparation of 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 historical cost convention.
The financial statements are presented in sterling which is the functional currency of the company and rounded to the nearest £.
The significant accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all years presented unless otherwise stated.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of VAT and trade discounts. The policies adopted for the recognition of turnover are as follows:
Rental income
Rental income from operating leases, net of any incentives given to the lessees, is recognised on a straight line basis over the lease term.
Other operating income
Other operating income represents property services provided and is recognised when the service is completed.
2.3. Taxation
Taxation for the year comprises current and deferred tax. 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 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.
2.4. Debtors and creditors receivable / payable within one year
Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price.  Any losses arising from impairment are recognised in the profit and loss account in other administrative expenses.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2024: 1)
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4. Debtors
30 September 2025 30 September 2024
£ £
Due within one year
Director's loan account 980 -
Due after more than one year
Corporation tax recoverable assets 331 -
1,311 -
5. Creditors: Amounts Falling Due Within One Year
30 September 2025 30 September 2024
£ £
Corporation tax 476 -
Accruals and deferred income 840 -
1,316 -
6. Share Capital
30 September 2025 30 September 2024
Allotted, called up and fully paid £ £
2 Ordinary Shares of £ 1.00 each 2 2
7. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 October 2024 Amounts advanced Amounts repaid Amounts written off As at 30 September 2025
£ £ £ £ £
Mr Jonathan Cutler - 990 10 - 980
The above loan is provided interest free and is repayable on demand.
8. Related Party Transactions
During the year, the company paid rent totalling £19,800 (2024 £nil) to the director, Mr J D Cutler.
During the year, the company received rent totalling £21,000 (2024 £nil) from a company in which Mr J D Cutler is also a director.
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