1 January 2023 false No description of principal activity Taxfiler 2024.5 10541443business:PrivateLimitedCompanyLtd2023-01-012023-12-31 105414432022-12-31 105414432023-01-012023-12-31 10541443business:AuditExempt-NoAccountantsReport2023-01-012023-12-31 10541443business:FilletedAccounts2023-01-012023-12-31 105414432023-12-31 10541443business:Director12023-01-012023-12-31 10541443business:RegisteredOffice2023-01-012023-12-31 105414432022-12-31 10541443core:WithinOneYear2023-12-31 10541443core:WithinOneYear2022-12-31 10541443core:AfterOneYear2023-12-31 10541443core:AfterOneYear2022-12-31 10541443core:ShareCapitalcore:PreviouslyStatedAmount2023-12-31 10541443core:ShareCapitalcore:PreviouslyStatedAmount2022-12-31 10541443core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2023-12-31 10541443core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2022-12-31 10541443core:PreviouslyStatedAmount2023-12-31 10541443core:PreviouslyStatedAmount2022-12-31 10541443business:SmallEntities2023-01-012023-12-31 10541443countries:EnglandWales2023-01-012023-12-31 10541443core:MotorVehicles2023-01-012023-12-31 10541443core:ComputerEquipment2023-01-012023-12-31 10541443core:Goodwill2022-12-31 10541443core:Goodwill2023-12-31 10541443core:Goodwill2023-01-012023-12-31 10541443core:MotorVehicles2022-12-31 10541443core:ComputerEquipment2022-12-31 10541443core:MotorVehicles2023-12-31 10541443core:ComputerEquipment2023-12-31 10541443core:AfterOneYear2023-01-012023-12-31 10541443business:OrdinaryShareClass12023-01-012023-12-31 10541443business:OrdinaryShareClass12022-01-012022-12-31 105414432022-01-012022-12-31 iso4217:GBP xbrli:shares xbrli:pure
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
Director
David Fearon
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
- 2 -
D & E Employment And Training Ltd Statement of financial position as at 31 December 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Intangible assets
7,620 
10,160 
Tangible assets
3,948 
26,056 
11,568 
36,216 
Current assets
Debtors
231,001 
312,700 
Cash at bank and in hand
(135,636)
8,770 
95,365 
321,470 
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
Deferred tax
(750)
(137)
Net (liabilities)/assets
(77,627)
3,514 
Capital and reserves
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
- 3 -
D & E Employment And Training Ltd Notes to the Accounts for the year ended 31 December 2023
1
Statutory information
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.
3
Accounting policies
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.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
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
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
Deferred taxation
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.
Pension costs
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.
- 4 -
D & E Employment And Training Ltd Notes to the Accounts for the year ended 31 December 2023
4
Intangible fixed assets
Goodwill 
£ 
Cost
At 1 January 2023
25,400 
At 31 December 2023
25,400 
Amortisation
At 1 January 2023
15,240 
Charge for the year
2,540 
At 31 December 2023
17,780 
Net book value
At 31 December 2023
7,620 
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 
Additions
- 
2,831 
2,831 
Disposals
(30,942)
(1,077)
(32,019)
At 31 December 2023
- 
8,764 
8,764 
Depreciation
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 
Net book value
At 31 December 2023
- 
3,948 
3,948 
At 31 December 2022
23,207 
2,849 
26,056 
6
Debtors
2023 
2022 
£ 
£ 
Amounts falling due within one year
Trade debtors
139,981 
223,630 
Other debtors
91,020 
89,070 
231,001 
312,700 
- 5 -
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 
Accruals
700 
700 
123,810 
319,035 
8
Creditors: amounts falling due after more than one year
2023 
2022 
£ 
£ 
Bank loans
60,000 
35,000 
Bounce Back Loan
9
Share capital
2023 
2022 
£ 
£ 
Allotted, called up and fully paid:
100 Ordinary shares of £0.01 each
1 
1 
10
Pension commitments
Pension provider is Nest
11
Average number of employees
During the year the average number of employees was 26 (2022: 25).
- 6 -