Company Registration No. 10541443 (England and Wales)
D & E Employment And Training Ltd
Unaudited accounts
for the year ended 31 December 2023
D & E Employment And Training Ltd
Company Information
for the year ended 31 December 2023
Company Number
10541443 (England and Wales)
Registered Office
46 Austin Drive
Chorley
Lancashire
PR7 3DF
United Kingdom
Accountants
Accounts in Cheque
8 Cedarwood Drive
Leyland
Preston
Lancashire
PR25 1HN
D & E Employment And Training Ltd
Statement of financial position
as at 31 December 2023
Intangible assets
7,620
10,160
Tangible assets
3,948
26,056
Cash at bank and in hand
(135,636)
8,770
Creditors: amounts falling due within one year
(123,810)
(319,035)
Net current (liabilities)/assets
(28,445)
2,435
Total assets less current liabilities
(16,877)
38,651
Creditors: amounts falling due after more than one year
(60,000)
(35,000)
Provisions for liabilities
Net (liabilities)/assets
(77,627)
3,514
Called up share capital
1
1
Profit and loss account
(77,628)
3,513
Shareholders' funds
(77,627)
3,514
For the year ending 31 December 2023 the company was entitled to exemption from audit 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 director acknowledges his 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 25 July 2024 and were signed on its behalf by
David Fearon
Director
Company Registration No. 10541443
D & E Employment And Training Ltd
Notes to the Accounts
for the year ended 31 December 2023
D & E Employment And Training Ltd is a private company, limited by shares, registered in England and Wales, registration number 10541443. The registered office is 46 Austin Drive, Chorley, Lancashire, PR7 3DF, United Kingdom.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. 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.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Motor vehicles
25% Reducing Balance
Computer equipment
25% Reducing Balance
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws.
Deferred tax assets and liabilities are not discounted.
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
D & E Employment And Training Ltd
Notes to the Accounts
for the year ended 31 December 2023
4
Intangible fixed assets
Goodwill
At 31 December 2023
25,400
At 31 December 2023
17,780
At 31 December 2022
10,160
5
Tangible fixed assets
Motor vehicles
Computer equipment
Total
Cost or valuation
At cost
At cost
At 1 January 2023
30,942
7,010
37,952
Disposals
(30,942)
(1,077)
(32,019)
At 31 December 2023
-
8,764
8,764
At 1 January 2023
7,735
4,161
11,896
Charge for the year
-
1,316
1,316
On disposals
(7,735)
(661)
(8,396)
At 31 December 2023
-
4,816
4,816
At 31 December 2023
-
3,948
3,948
At 31 December 2022
23,207
2,849
26,056
Amounts falling due within one year
Trade debtors
139,981
223,630
Other debtors
91,020
89,070
D & E Employment And Training Ltd
Notes to the Accounts
for the year ended 31 December 2023
7
Creditors: amounts falling due within one year
2023
2022
Bank loans and overdrafts
48,602
45,464
Trade creditors
(212)
2,008
Taxes and social security
68,162
95,860
Other creditors
6,558
175,003
8
Creditors: amounts falling due after more than one year
2023
2022
Allotted, called up and fully paid:
100 Ordinary shares of £0.01 each
1
1
11
Average number of employees
During the year the average number of employees was 26 (2022: 25).