2022-08-012023-07-312023-07-31false11494339Court Enforcement Specialists Limited2024-02-2884230iso4217:GBPxbrli:pure114943392022-08-01114943392023-07-31114943392022-08-012023-07-31114943392021-08-01114943392022-07-31114943392021-08-012022-07-3111494339bus:SmallEntities2022-08-012023-07-3111494339bus:AuditExempt-NoAccountantsReport2022-08-012023-07-3111494339bus:FullAccounts2022-08-012023-07-3111494339bus:PrivateLimitedCompanyLtd2022-08-012023-07-3111494339core:WithinOneYear2023-07-3111494339core:AfterOneYear2023-07-3111494339core:WithinOneYear2022-07-3111494339core:AfterOneYear2022-07-3111494339core:ShareCapital2023-07-3111494339core:SharePremium2023-07-3111494339core:RevaluationReserve2023-07-3111494339core:OtherReservesSubtotal2023-07-3111494339core:RetainedEarningsAccumulatedLosses2023-07-3111494339core:ShareCapital2022-07-3111494339core:SharePremium2022-07-3111494339core:RevaluationReserve2022-07-3111494339core:OtherReservesSubtotal2022-07-3111494339core:RetainedEarningsAccumulatedLosses2022-07-3111494339core:LandBuildings2023-07-3111494339core:PlantMachinery2023-07-3111494339core:Vehicles2023-07-3111494339core:FurnitureFittings2023-07-3111494339core:OfficeEquipment2023-07-3111494339core:NetGoodwill2023-07-3111494339core:IntangibleAssetsOtherThanGoodwill2023-07-3111494339core:ListedExchangeTraded2023-07-3111494339core:UnlistedNon-exchangeTraded2023-07-3111494339core:LandBuildings2022-07-3111494339core:PlantMachinery2022-07-3111494339core:Vehicles2022-07-3111494339core:FurnitureFittings2022-07-3111494339core:OfficeEquipment2022-07-3111494339core:NetGoodwill2022-07-3111494339core:IntangibleAssetsOtherThanGoodwill2022-07-3111494339core:ListedExchangeTraded2022-07-3111494339core:UnlistedNon-exchangeTraded2022-07-3111494339core:LandBuildings2022-08-012023-07-3111494339core:PlantMachinery2022-08-012023-07-3111494339core:Vehicles2022-08-012023-07-3111494339core:FurnitureFittings2022-08-012023-07-3111494339core:OfficeEquipment2022-08-012023-07-3111494339core:NetGoodwill2022-08-012023-07-3111494339core:IntangibleAssetsOtherThanGoodwill2022-08-012023-07-3111494339core:ListedExchangeTraded2022-08-012023-07-3111494339core:UnlistedNon-exchangeTraded2022-08-012023-07-3111494339core:MoreThanFiveYears2022-08-012023-07-3111494339core:Non-currentFinancialInstruments2023-07-3111494339core:Non-currentFinancialInstruments2022-07-3111494339dpl:CostSales2022-08-012023-07-3111494339dpl:DistributionCosts2022-08-012023-07-3111494339core:LandBuildings2022-08-012023-07-3111494339core:PlantMachinery2022-08-012023-07-3111494339core:Vehicles2022-08-012023-07-3111494339core:FurnitureFittings2022-08-012023-07-3111494339core:OfficeEquipment2022-08-012023-07-3111494339dpl:AdministrativeExpenses2022-08-012023-07-3111494339core:NetGoodwill2022-08-012023-07-3111494339core:IntangibleAssetsOtherThanGoodwill2022-08-012023-07-3111494339dpl:GroupUndertakings2022-08-012023-07-3111494339dpl:ParticipatingInterests2022-08-012023-07-3111494339dpl:GroupUndertakingscore:ListedExchangeTraded2022-08-012023-07-3111494339core:ListedExchangeTraded2022-08-012023-07-3111494339dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2022-08-012023-07-3111494339core:UnlistedNon-exchangeTraded2022-08-012023-07-3111494339dpl:CostSales2021-08-012022-07-3111494339dpl:DistributionCosts2021-08-012022-07-3111494339core:LandBuildings2021-08-012022-07-3111494339core:PlantMachinery2021-08-012022-07-3111494339core:Vehicles2021-08-012022-07-3111494339core:FurnitureFittings2021-08-012022-07-3111494339core:OfficeEquipment2021-08-012022-07-3111494339dpl:AdministrativeExpenses2021-08-012022-07-3111494339core:NetGoodwill2021-08-012022-07-3111494339core:IntangibleAssetsOtherThanGoodwill2021-08-012022-07-3111494339dpl:GroupUndertakings2021-08-012022-07-3111494339dpl:ParticipatingInterests2021-08-012022-07-3111494339dpl:GroupUndertakingscore:ListedExchangeTraded2021-08-012022-07-3111494339core:ListedExchangeTraded2021-08-012022-07-3111494339dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2021-08-012022-07-3111494339core:UnlistedNon-exchangeTraded2021-08-012022-07-3111494339core:NetGoodwill2023-07-3111494339core:IntangibleAssetsOtherThanGoodwill2023-07-3111494339core:LandBuildings2023-07-3111494339core:PlantMachinery2023-07-3111494339core:Vehicles2023-07-3111494339core:FurnitureFittings2023-07-3111494339core:OfficeEquipment2023-07-3111494339core:AfterOneYear2023-07-3111494339core:WithinOneYear2023-07-3111494339core:ListedExchangeTraded2023-07-3111494339core:UnlistedNon-exchangeTraded2023-07-3111494339core:ShareCapital2023-07-3111494339core:SharePremium2023-07-3111494339core:RevaluationReserve2023-07-3111494339core:OtherReservesSubtotal2023-07-3111494339core:RetainedEarningsAccumulatedLosses2023-07-3111494339core:NetGoodwill2022-07-3111494339core:IntangibleAssetsOtherThanGoodwill2022-07-3111494339core:LandBuildings2022-07-3111494339core:PlantMachinery2022-07-3111494339core:Vehicles2022-07-3111494339core:FurnitureFittings2022-07-3111494339core:OfficeEquipment2022-07-3111494339core:AfterOneYear2022-07-3111494339core:WithinOneYear2022-07-3111494339core:ListedExchangeTraded2022-07-3111494339core:UnlistedNon-exchangeTraded2022-07-3111494339core:ShareCapital2022-07-3111494339core:SharePremium2022-07-3111494339core:RevaluationReserve2022-07-3111494339core:OtherReservesSubtotal2022-07-3111494339core:RetainedEarningsAccumulatedLosses2022-07-3111494339core:NetGoodwill2021-08-0111494339core:IntangibleAssetsOtherThanGoodwill2021-08-0111494339core:LandBuildings2021-08-0111494339core:PlantMachinery2021-08-0111494339core:Vehicles2021-08-0111494339core:FurnitureFittings2021-08-0111494339core:OfficeEquipment2021-08-0111494339core:AfterOneYear2021-08-0111494339core:WithinOneYear2021-08-0111494339core:ListedExchangeTraded2021-08-0111494339core:UnlistedNon-exchangeTraded2021-08-0111494339core:ShareCapital2021-08-0111494339core:SharePremium2021-08-0111494339core:RevaluationReserve2021-08-0111494339core:OtherReservesSubtotal2021-08-0111494339core:RetainedEarningsAccumulatedLosses2021-08-0111494339core:AfterOneYear2022-08-012023-07-3111494339core:WithinOneYear2022-08-012023-07-3111494339core:Non-currentFinancialInstrumentscore:CostValuation2022-08-012023-07-3111494339core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2022-08-012023-07-3111494339core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2022-08-012023-07-3111494339core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2022-08-012023-07-3111494339core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2022-08-012023-07-3111494339core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2022-08-012023-07-3111494339core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2022-08-012023-07-3111494339core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2022-08-012023-07-3111494339core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2022-08-012023-07-3111494339core:Non-currentFinancialInstrumentscore:CostValuation2023-07-3111494339core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2023-07-3111494339core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2023-07-3111494339core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2023-07-3111494339core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2023-07-3111494339core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2023-07-3111494339core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2023-07-3111494339core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2023-07-3111494339core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2023-07-3111494339core:Non-currentFinancialInstrumentscore:CostValuation2022-07-3111494339core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2022-07-3111494339core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2022-07-3111494339core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2022-07-3111494339core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2022-07-3111494339core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2022-07-3111494339core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2022-07-3111494339core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2022-07-3111494339core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2022-07-3111494339bus:Director12022-08-012023-07-3111494339core:FurnitureFittingsToolsEquipment2022-07-3111494339core:FurnitureFittingsToolsEquipment2022-08-012023-07-3111494339core:FurnitureFittingsToolsEquipment2023-07-31

Court Enforcement Specialists Limited

Registered Number
11494339
(England and Wales)

Unaudited Financial Statements for the Year ended
31 July 2023

Court Enforcement Specialists Limited
Company Information
for the year from 1 August 2022 to 31 July 2023

Director

Haggerty, Michelle

Registered Address

28 Mason Street
Manchester
M4 5EY

Registered Number

11494339 (England and Wales)
Court Enforcement Specialists Limited
Balance Sheet as at
31 July 2023

Notes

2023

2022

£

£

£

£

Fixed assets
Tangible assets561,75867,037
61,75867,037
Current assets
Debtors6204,513161,380
Cash at bank and on hand168,508150,394
373,021311,774
Creditors amounts falling due within one year7(247,639)(249,552)
Net current assets (liabilities)125,38262,222
Total assets less current liabilities187,140129,259
Creditors amounts falling due after one year8(35,800)(51,673)
Net assets151,34077,586
Capital and reserves
Called up share capital100100
Profit and loss account151,24077,486
Shareholders' funds151,34077,586
The financial statements were approved and authorised for issue by the Director on 28 February 2024, and are signed on its behalf by:
Haggerty, Michelle
Director
Registered Company No. 11494339
Court Enforcement Specialists Limited
Notes to the Financial Statements
for the year ended 31 July 2023

1.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.
2.Compliance with applicable reporting framework
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.
3.Accounting policies
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.
Property, plant and equipment policy
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

Reducing balance (%)Straight line (years)
Plant and machinery-4
Fixtures and fittings-4
Vehicles25-
Employee benefits policy
Contributions to defined contribution plans are expensed in the period to which they relate.
4.Employee information

20232022
Average number of employees during the year78
5.Property, plant and equipment

Plant & machinery

Vehicles

Fixtures & fittings

Total

££££
Cost or valuation
At 01 August 2213,83342,25835,39291,483
Additions-18,895-18,895
At 31 July 2313,83361,15335,392110,378
Depreciation and impairment
At 01 August 221,4413,11519,89024,446
Charge for year3,45813,7226,99424,174
At 31 July 234,89916,83726,88448,620
Net book value
At 31 July 238,93444,3168,50861,758
At 31 July 2212,39239,14315,50267,037
6.Debtors

2023

2022

££
Trade debtors / trade receivables185,233146,003
Other debtors18,71614,766
Prepayments and accrued income564611
Total204,513161,380
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.
7.Creditors within one year

2023

2022

££
Trade creditors / trade payables112,036115,435
Bank borrowings and overdrafts15,87415,874
Taxation and social security115,337110,970
Other creditors496695
Accrued liabilities and deferred income3,8966,578
Total247,639249,552
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.
8.Creditors after one year

2023

2022

££
Bank borrowings and overdrafts35,80051,673
Total35,80051,673