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ENHANCED SKILLS TRAINING LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 29TH MARCH 2023






ENHANCED SKILLS TRAINING LIMITED (REGISTERED NUMBER: 08943350)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 29TH MARCH 2023










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


ENHANCED SKILLS TRAINING LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 29TH MARCH 2023







DIRECTORS: Ms S Dennis
Mrs A Speight
G Speight





REGISTERED OFFICE: Moors House
11 South Hawksworth Street
Ilkley
West Yorkshire
LS29 9DX





REGISTERED NUMBER: 08943350





ACCOUNTANTS: Wilkinson and Partners
Moors House
11 South Hawksworth Street
Ilkley
West Yorkshire
LS29 9DX

ENHANCED SKILLS TRAINING LIMITED (REGISTERED NUMBER: 08943350)

BALANCE SHEET
29TH MARCH 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 39,926 7,979

CURRENT ASSETS
Debtors 5 31,190 22,405
Cash at bank and in hand 11,387 4,341
42,577 26,746
CREDITORS
Amounts falling due within one year 6 42,962 18,817
NET CURRENT (LIABILITIES)/ASSETS (385 ) 7,929
TOTAL ASSETS LESS CURRENT LIABILITIES 39,541 15,908

CREDITORS
Amounts falling due after more than one year 7 (13,508 ) (6,333 )

PROVISIONS FOR LIABILITIES 8 (4,581 ) (1,516 )
NET ASSETS 21,452 8,059

CAPITAL AND RESERVES
Called up share capital 9 100 100
Retained earnings 21,352 7,959
SHAREHOLDERS' FUNDS 21,452 8,059

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 29th March 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 29th March 2023 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

ENHANCED SKILLS TRAINING LIMITED (REGISTERED NUMBER: 08943350)

BALANCE SHEET - continued
29TH MARCH 2023


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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 31st May 2023 and were signed on its behalf by:





Ms S Dennis - Director


ENHANCED SKILLS TRAINING LIMITED (REGISTERED NUMBER: 08943350)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 29TH MARCH 2023


1. STATUTORY INFORMATION

Enhanced Skills Training Limited is a private company, limited by shares , registered in Not specified/Other. The company's registered number and registered office address can be found on the Company Information page.

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 historical cost convention.

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.
Plant and machinery etc - 33% on cost and 10% on cost

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2022 - 2 ) .

ENHANCED SKILLS TRAINING LIMITED (REGISTERED NUMBER: 08943350)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 29TH MARCH 2023


4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 30th March 2022 12,374
Additions 36,555
At 29th March 2023 48,929
DEPRECIATION
At 30th March 2022 4,395
Charge for year 4,608
At 29th March 2023 9,003
NET BOOK VALUE
At 29th March 2023 39,926
At 29th March 2022 7,979

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 31,090 22,305
Called up share capital not paid 100 100
31,190 22,405

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Bank loans and overdrafts 3,389 3,389
Hire purchase contracts 6,667 -
Trade creditors 10,084 277
Corporation tax 2 2
Social security and other taxes 1,821 1,346
VAT 15,551 8,499
Other creditors 322 248
Directors' current accounts 3,336 3,336
Accrued expenses 1,790 1,720
42,962 18,817

ENHANCED SKILLS TRAINING LIMITED (REGISTERED NUMBER: 08943350)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 29TH MARCH 2023


7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2023 2022
£    £   
Bank loans 3,111 6,333
Hire purchase contracts 10,397 -
13,508 6,333

8. PROVISIONS FOR LIABILITIES
2023 2022
£    £   
Deferred tax
Accelerated capital allowances 4,581 1,516

Deferred
tax
£   
Balance at 30th March 2022 1,516
Charge to Statement of Income and Retained Earnings during year 3,065
Balance at 29th March 2023 4,581

The movement in the deferred tax provision is attributable to accelerated capital allowances less taxation losses carried forwards.

9. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2023 2022
value: £    £   
100 Ordinary 1 100 100