CIEH LIMITED

Company Registration Number:
01999717 (England and Wales)

Unaudited statutory accounts for the year ended 31 December 2022

Period of accounts

Start date: 1 January 2022

End date: 31 December 2022

CIEH LIMITED

Contents of the Financial Statements

for the Period Ended 31 December 2022

Profit and loss
Balance sheet
Additional notes
Balance sheet notes

CIEH LIMITED

Profit And Loss Account

for the Period Ended 31 December 2022

2022 2021


£

£
Turnover: 2,246,715 1,562,918
Cost of sales: ( 862,729 ) ( 729,809 )
Gross profit(or loss): 1,383,986 833,109
Distribution costs: 0 0
Administrative expenses: ( 1,101,563 ) ( 1,066,842 )
Other operating income: 0 38,231
Operating profit(or loss): 282,423 (195,502)
Interest receivable and similar income: 0 0
Interest payable and similar charges: 0 0
Profit(or loss) before tax: 282,423 (195,502)
Tax: 0 0
Profit(or loss) for the financial year: 282,423 (195,502)

CIEH LIMITED

Balance sheet

As at 31 December 2022

Notes 2022 2021


£

£
Called up share capital not paid: 0 0
Fixed assets
Intangible assets: 3 82,412 125,387
Tangible assets: 4 28,488 14,606
Investments:   0 0
Total fixed assets: 110,900 139,993
Current assets
Stocks: 5 16,446 11,184
Debtors: 6 351,102 245,968
Cash at bank and in hand: 72,899 11,129
Investments:   0 0
Total current assets: 440,447 268,281
Prepayments and accrued income: 0 0
Creditors: amounts falling due within one year: 7 ( 737,938 ) ( 877,288 )
Net current assets (liabilities): (297,491) (609,007)
Total assets less current liabilities: (186,591) ( 469,014)
Creditors: amounts falling due after more than one year:   0 0
Provision for liabilities: 0 0
Accruals and deferred income: 0 0
Total net assets (liabilities): (186,591) (469,014)
Capital and reserves
Called up share capital: 100 100
Profit and loss account: (186,691 ) (469,114 )
Total Shareholders' funds: ( 186,591 ) (469,014)

The notes form part of these financial statements

CIEH LIMITED

Balance sheet statements

For the year ending 31 December 2022 the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their 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.

This report was approved by the board of directors on 17 August 2023
and signed on behalf of the board by:

Name: Judith Hedgley
Status: Director

The notes form part of these financial statements

CIEH LIMITED

Notes to the Financial Statements

for the Period Ended 31 December 2022

  • 1. Accounting policies

    Basis of measurement and preparation

    These financial statements have been prepared in accordance with the provisions of Financial Reporting Standard 101

    Tangible fixed assets depreciation policy

    Fixed assets are depreciated or amortised on a straight line basis to write off the cost of these assets overtheir estimated useful lives. The principal rates are:Fixtures & Fittings. 20% Office and IT equipment 33%

    Intangible fixed assets amortisation policy

    Intangible assets are measured at cost less accumulated amortisation, depreciation, and any accumulatedimpairment losses.Software costs are recognised as an intangible assets when supplied by a third party. The costs aretransferred from assets under construction to computer software when the software comes into use. At thatpoint in time they start to be depreciated.Amortisation is charged so as to allocate the cost of Intangible Fixed Assets less their residual values overtheir estimated useful lives, using the straight-line method.Computer software and Course development 33%

CIEH LIMITED

Notes to the Financial Statements

for the Period Ended 31 December 2022

  • 2. Employees

    2022 2021
    Average number of employees during the period 26 25

CIEH LIMITED

Notes to the Financial Statements

for the Period Ended 31 December 2022

3. Intangible assets

Goodwill Other Total
Cost £ £ £
At 1 January 2022 0 840,043 840,043
Additions 0 20,429 20,429
Disposals 0 0 0
Revaluations 0 0 0
Transfers 0 0
At 31 December 2022 0 860,472 860,472
Amortisation
At 1 January 2022 0 714,656 714,656
Charge for year 0 63,404 63,404
On disposals 0 0 0
Other adjustments 0 0 0
At 31 December 2022 0 778,060 778,060
Net book value
At 31 December 2022 0 82,412 82,412
At 31 December 2021 0 125,387 125,387

CIEH LIMITED

Notes to the Financial Statements

for the Period Ended 31 December 2022

4. Tangible assets

Land & buildings Plant & machinery Fixtures & fittings Office equipment Motor vehicles Total
Cost £ £ £ £ £ £
At 1 January 2022 91,654 113,950 205,604
Additions 22,970 22,970
Disposals
Revaluations
Transfers
At 31 December 2022 91,654 136,920 228,574
Depreciation
At 1 January 2022 90,610 100,388 190,998
Charge for year 962 8,126 9,088
On disposals
Other adjustments
At 31 December 2022 91,572 108,514 200,086
Net book value
At 31 December 2022 82 28,406 28,488
At 31 December 2021 1,044 13,562 14,606

CIEH LIMITED

Notes to the Financial Statements

for the Period Ended 31 December 2022

5. Stocks

2022 2021
£ £
Stocks 16,446 11,184
Total 16,446 11,184

CIEH LIMITED

Notes to the Financial Statements

for the Period Ended 31 December 2022

6. Debtors

2022 2021
£ £
Trade debtors 338,602 225,610
Prepayments and accrued income 12,500 19,527
Other debtors 0 831
Total 351,102 245,968

CIEH LIMITED

Notes to the Financial Statements

for the Period Ended 31 December 2022

7. Creditors: amounts falling due within one year note

2022 2021
£ £
Bank loans and overdrafts 355,640 462,648
Trade creditors 96,113 148,145
Taxation and social security 189,990 117,342
Accruals and deferred income 88,780 84,288
Other creditors 7,415 64,865
Total 737,938 877,288