2022-11-292023-11-282023-11-28false06578200Harriet Ellis Training Solutions Limited2024-04-10iso4217:GBPxbrli:pure065782002022-11-29065782002023-11-28065782002022-11-292023-11-28065782002021-12-01065782002022-11-28065782002021-12-012022-11-2806578200bus:SmallEntities2022-11-292023-11-2806578200bus:AuditExempt-NoAccountantsReport2022-11-292023-11-2806578200bus:FullAccounts2022-11-292023-11-2806578200bus:PrivateLimitedCompanyLtd2022-11-292023-11-2806578200core:WithinOneYear2023-11-2806578200core:AfterOneYear2023-11-2806578200core:WithinOneYear2022-11-2806578200core:AfterOneYear2022-11-2806578200core:ShareCapital2023-11-2806578200core:SharePremium2023-11-2806578200core:RevaluationReserve2023-11-2806578200core:OtherReservesSubtotal2023-11-2806578200core:RetainedEarningsAccumulatedLosses2023-11-2806578200core:ShareCapital2022-11-2806578200core:SharePremium2022-11-2806578200core:RevaluationReserve2022-11-2806578200core:OtherReservesSubtotal2022-11-2806578200core:RetainedEarningsAccumulatedLosses2022-11-2806578200core:LandBuildings2023-11-2806578200core:PlantMachinery2023-11-2806578200core:Vehicles2023-11-2806578200core:FurnitureFittings2023-11-2806578200core:OfficeEquipment2023-11-2806578200core:NetGoodwill2023-11-2806578200core:IntangibleAssetsOtherThanGoodwill2023-11-2806578200core:ListedExchangeTraded2023-11-2806578200core:UnlistedNon-exchangeTraded2023-11-2806578200core:LandBuildings2022-11-2806578200core:PlantMachinery2022-11-2806578200core:Vehicles2022-11-2806578200core:FurnitureFittings2022-11-2806578200core:OfficeEquipment2022-11-2806578200core:NetGoodwill2022-11-2806578200core:IntangibleAssetsOtherThanGoodwill2022-11-2806578200core:ListedExchangeTraded2022-11-2806578200core:UnlistedNon-exchangeTraded2022-11-2806578200core:LandBuildings2022-11-292023-11-2806578200core:PlantMachinery2022-11-292023-11-2806578200core:Vehicles2022-11-292023-11-2806578200core:FurnitureFittings2022-11-292023-11-2806578200core:OfficeEquipment2022-11-292023-11-2806578200core:NetGoodwill2022-11-292023-11-2806578200core:IntangibleAssetsOtherThanGoodwill2022-11-292023-11-2806578200core:ListedExchangeTraded2022-11-292023-11-2806578200core:UnlistedNon-exchangeTraded2022-11-292023-11-2806578200core:MoreThanFiveYears2022-11-292023-11-2806578200core:Non-currentFinancialInstruments2023-11-2806578200core:Non-currentFinancialInstruments2022-11-2806578200dpl:CostSales2022-11-292023-11-2806578200dpl:DistributionCosts2022-11-292023-11-2806578200core:LandBuildings2022-11-292023-11-2806578200core:PlantMachinery2022-11-292023-11-2806578200core:Vehicles2022-11-292023-11-2806578200core:FurnitureFittings2022-11-292023-11-2806578200core:OfficeEquipment2022-11-292023-11-2806578200dpl:AdministrativeExpenses2022-11-292023-11-2806578200core:NetGoodwill2022-11-292023-11-2806578200core:IntangibleAssetsOtherThanGoodwill2022-11-292023-11-2806578200dpl:GroupUndertakings2022-11-292023-11-2806578200dpl:ParticipatingInterests2022-11-292023-11-2806578200dpl:GroupUndertakingscore:ListedExchangeTraded2022-11-292023-11-2806578200core:ListedExchangeTraded2022-11-292023-11-2806578200dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2022-11-292023-11-2806578200core:UnlistedNon-exchangeTraded2022-11-292023-11-2806578200dpl:CostSales2021-12-012022-11-2806578200dpl:DistributionCosts2021-12-012022-11-2806578200core:LandBuildings2021-12-012022-11-2806578200core:PlantMachinery2021-12-012022-11-2806578200core:Vehicles2021-12-012022-11-2806578200core:FurnitureFittings2021-12-012022-11-2806578200core:OfficeEquipment2021-12-012022-11-2806578200dpl:AdministrativeExpenses2021-12-012022-11-2806578200core:NetGoodwill2021-12-012022-11-2806578200core:IntangibleAssetsOtherThanGoodwill2021-12-012022-11-2806578200dpl:GroupUndertakings2021-12-012022-11-2806578200dpl:ParticipatingInterests2021-12-012022-11-2806578200dpl:GroupUndertakingscore:ListedExchangeTraded2021-12-012022-11-2806578200core:ListedExchangeTraded2021-12-012022-11-2806578200dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2021-12-012022-11-2806578200core:UnlistedNon-exchangeTraded2021-12-012022-11-2806578200core:NetGoodwill2023-11-2806578200core:IntangibleAssetsOtherThanGoodwill2023-11-2806578200core:LandBuildings2023-11-2806578200core:PlantMachinery2023-11-2806578200core:Vehicles2023-11-2806578200core:FurnitureFittings2023-11-2806578200core:OfficeEquipment2023-11-2806578200core:AfterOneYear2023-11-2806578200core:WithinOneYear2023-11-2806578200core:ListedExchangeTraded2023-11-2806578200core:UnlistedNon-exchangeTraded2023-11-2806578200core:ShareCapital2023-11-2806578200core:SharePremium2023-11-2806578200core:RevaluationReserve2023-11-2806578200core:OtherReservesSubtotal2023-11-2806578200core:RetainedEarningsAccumulatedLosses2023-11-2806578200core:NetGoodwill2022-11-2806578200core:IntangibleAssetsOtherThanGoodwill2022-11-2806578200core:LandBuildings2022-11-2806578200core:PlantMachinery2022-11-2806578200core:Vehicles2022-11-2806578200core:FurnitureFittings2022-11-2806578200core:OfficeEquipment2022-11-2806578200core:AfterOneYear2022-11-2806578200core:WithinOneYear2022-11-2806578200core:ListedExch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Harriet Ellis Training Solutions Limited

Registered Number
06578200
(England and Wales)

Unaudited Financial Statements for the Year ended
28 November 2023

Harriet Ellis Training Solutions Limited
Company Information
for the year from 29 November 2022 to 28 November 2023

Director

Mr H Silver

Registered Address

10 Western Road
Romford
RM1 3JT

Registered Number

06578200 (England and Wales)
Harriet Ellis Training Solutions Limited
Balance Sheet as at
28 November 2023

Notes

2023

2022

£

£

£

£

Fixed assets
Tangible assets344,29825,198
44,29825,198
Current assets
Debtors41,917,2931,434,512
Cash at bank and on hand411,445725,197
2,328,7382,159,709
Creditors amounts falling due within one year5(1,165,339)(924,422)
Net current assets (liabilities)1,163,3991,235,287
Total assets less current liabilities1,207,6971,260,485
Creditors amounts falling due after one year6(16,865)(26,865)
Provisions for liabilities7(11,031)(3,994)
Net assets1,179,8011,229,626
Capital and reserves
Called up share capital22
Profit and loss account1,179,7991,229,624
Shareholders' funds1,179,8011,229,626
The financial statements were approved and authorised for issue by the Director on 10 April 2024, and are signed on its behalf by:
Mr H Silver
Director
Registered Company No. 06578200
Harriet Ellis Training Solutions Limited
Notes to the Financial Statements
for the year ended 28 November 2023

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
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).
Functional and presentation currency
The financial statements are presented in sterling and this is the functional currency of the company.
Turnover policy
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.
Revenue from sale of goods
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.
Employee benefits
Contributions to defined contribution plans are expensed in the period to which they relate.
Foreign currency translation
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
Deferred tax
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

Straight line (years)
Land and buildings5
Fixtures and fittings4
Office Equipment3
Trade and other 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.
Trade and other 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.
Government grants or assistance
Government grants are recognised at the fair value of the asset received or receivable when there is reasonable assurance that the grant conditions will be met and the grants will be received. A grant that specifies performance conditions is recognised in income when the performance conditions are met. Where a grant does not specify performance conditions it is recognised in income when the proceeds are received or receivable. A grant received before the recognition criteria are satisfied is recognised as a liability.
2.Average number of employees

20232022
Average number of employees during the year5553
3.Tangible fixed assets

Land & buildings

Fixtures & fittings

Office Equipment

Total

££££
Cost or valuation
At 29 November 2234,54977,0559,630121,234
Additions-36,752-36,752
At 28 November 2334,549113,8079,630157,986
Depreciation and impairment
At 29 November 2230,37356,0339,63096,036
Charge for year4,00213,650-17,652
At 28 November 2334,37569,6839,630113,688
Net book value
At 28 November 2317444,124-44,298
At 28 November 224,17621,022-25,198
4.Debtors: amounts due within one year

2023

2022

££
Trade debtors / trade receivables107,119103,199
Other debtors1,447,4241,039,937
Prepayments and accrued income362,750291,376
Total1,917,2931,434,512
5.Creditors: amounts due within one year

2023

2022

££
Trade creditors / trade payables152,849111,413
Bank borrowings and overdrafts10,00010,000
Taxation and social security274,442153,074
Other creditors42,36919,514
Accrued liabilities and deferred income685,679630,421
Total1,165,339924,422
Barclays Bank PLC hold a fixed and floating charge over the company's assets by way of a debenture dated 9 April 2018.
6.Creditors: amounts due after one year

2023

2022

££
Bank borrowings and overdrafts16,86526,865
Total16,86526,865
7.Provisions for liabilities

2023

2022

££
Net deferred tax liability (asset)11,0313,994
Total11,0313,994
8.Directors advances, credits and guarantees

Brought forward

Amount advanced

Amount repaid

Carried forward

££££
Mr H Silver842,388516,524207,7741,151,138
842,388516,524207,7741,151,138
A commercial rate of interest was charged on the loan.