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Registered Number: 10521599
England and Wales

 

 

 

EF TRAINING LIMITED


Unaudited Financial Statements
 


Period of accounts

Start date: 01 January 2023

End date: 31 December 2023
Director Jayne Ann Ellis
Registered Number 10521599
Registered Office 10 Follett Close
Old Windsor
Windsor
SL4 2NZ
1
Director's report and financial statements
The director presents her annual report and the financial statements for the year ended 31 December 2023.
Principal activities
Principal activity of the company during the financial year was of specialised training activities.
Director
The director who served the company throughout the year was as follows:
Jayne Ann Ellis

On behalf of the board.


----------------------------------
Jayne Ann Ellis
Director

Date approved: 17 September 2024
2
 

 
Notes

 
2023
£

  2022
£
(as restated)
Fixed assets      
Tangible fixed assets 3 12,813    5,621 
12,813    5,621 
Current assets      
Debtors 4 69,683    30,950 
Cash at bank and in hand 35,769    117,248 
105,452    148,198 
Creditors: amount falling due within one year 5 (24,216)   (43,446)
Net current assets 81,236    104,752 
 
Total assets less current liabilities 94,049    110,373 
Creditors: amount falling due after more than one year 6 (8,436)  
Provisions for liabilities 7 (2,083)  
Net assets 83,530    110,373 
 

Capital and reserves
     
Called up share capital 100    100 
Profit and loss account 83,430    110,273 
Shareholders' funds 83,530    110,373 
 


For the year ended 31 December 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These 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 income statement has not been delivered to the Registrar of Companies.
The financial statements were approved by the director on 17 September 2024 and were signed by:


-------------------------------
Jayne Ann Ellis
Director
3
General Information
Ef Training Limited is a private company, limited by shares, registered in England and Wales, registration number 10521599, registration address 10 Follett Close , Old Windsor, Windsor, SL4 2NZ.

The presentation currency is £ sterling.
1.

Accounting policies

Basis of preparing the financial statements
These financial statements have been prepared in compliance 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 as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.
Change in accounting policy
Current year financial statements have been prepared in compliance 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.

Prior year accounts to 31st December 2022 were prepared under the micro entities regime FRS 105. Prior year comparatives have been restated retrospectively in accordance with the Financial reporting standard 102 which the company has chosen to adopt going forward.


Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.
Taxation
Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted
Deferred taxation
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date.

Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date 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.

Current and deferred tax assets and liabilities are not discounted.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Plant and Machinery 20% Reducing Balance
Computer Equipment 20% Reducing Balance
Provisions
Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.
2.

Average number of employees

Average number of employees during the year was 9 (2022 : 9).
3.

Tangible fixed assets

Cost or valuation Plant and Machinery   Computer Equipment   Total
  £   £   £
At 01 January 2023 19,222      19,222 
Additions   9,581    9,581 
Disposals    
At 31 December 2023 19,222    9,581    28,803 
Depreciation
At 01 January 2023 13,601      13,601 
Charge for year 1,124    1,265    2,389 
On disposals    
At 31 December 2023 14,725    1,265    15,990 
Net book values
Closing balance as at 31 December 2023 4,497    8,316    12,813 
Opening balance as at 01 January 2023 5,621      5,621 


4.

Debtors: amounts falling due within one year

2023
£
  2022
£
Trade Debtors 43,245    10,950 
Taxation Recoverable 6,750   
Directors' Current Accounts 19,688    20,000 
69,683    30,950 

5.

Creditors: amount falling due within one year

2023
£
  2022
£
Trade Creditors 2,271    (17,466)
Bank Loans 4,634    14,941 
Social Security and Other Tax 16,430    5,450 
Accrued Expenses   37,000 
Other Creditors 881    3,521 
24,216    43,446 

6.

Creditors: amount falling due after more than one year

2023
£
  2022
£
Bank loans - 1-2 years 4,770   
Bank Loans - 2-5 years 3,666   
8,436   

7.

Provisions for liabilities

2023
£
  2022
£
Deferred Tax 2,083   
2,083   

8.

Exceptional Item

Accrued expenses

Financial statements include a reversal of £37,000 of costs accrued for the provision computer & software expenses within financial statements prepared to 31 December 2021. Costs at this level were not incurred during the following year. This has a material effect within the current year's income statement and company profitability overall.
9.

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.
4