IRIS Accounts Production v24.2.0.383 09909760 Board of Directors 1.4.23 31.3.24 31.3.24 0 0 false true false false true false iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh099097602023-03-31099097602024-03-31099097602023-04-012024-03-31099097602022-03-31099097602022-04-012023-03-31099097602023-03-3109909760ns15:EnglandWales2023-04-012024-03-3109909760ns14:PoundSterling2023-04-012024-03-3109909760ns10:Director12023-04-012024-03-3109909760ns10:PrivateLimitedCompanyLtd2023-04-012024-03-3109909760ns10:SmallEntities2023-04-012024-03-3109909760ns10:AuditExemptWithAccountantsReport2023-04-012024-03-3109909760ns10:SmallCompaniesRegimeForDirectorsReport2023-04-012024-03-3109909760ns10:SmallCompaniesRegimeForAccounts2023-04-012024-03-3109909760ns10:FullAccounts2023-04-012024-03-3109909760ns10:Director22023-04-012024-03-3109909760ns10:CompanySecretary12023-04-012024-03-3109909760ns10:RegisteredOffice2023-04-012024-03-3109909760ns5:CurrentFinancialInstruments2024-03-3109909760ns5:CurrentFinancialInstruments2023-03-3109909760ns5:ShareCapital2024-03-3109909760ns5:ShareCapital2023-03-3109909760ns5:RetainedEarningsAccumulatedLosses2024-03-3109909760ns5:RetainedEarningsAccumulatedLosses2023-03-3109909760ns5:PlantMachinery2023-04-012024-03-3109909760ns5:FurnitureFittings2023-04-012024-03-3109909760ns5:ComputerEquipment2023-04-012024-03-3109909760ns5:PlantMachinery2023-03-3109909760ns5:FurnitureFittings2023-03-3109909760ns5:ComputerEquipment2023-03-3109909760ns5:PlantMachinery2024-03-3109909760ns5:FurnitureFittings2024-03-3109909760ns5:ComputerEquipment2024-03-3109909760ns5:PlantMachinery2023-03-3109909760ns5:FurnitureFittings2023-03-3109909760ns5:ComputerEquipment2023-03-3109909760ns5:WithinOneYear2024-03-3109909760ns5:WithinOneYear2023-03-31
REGISTERED NUMBER: 09909760 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2024

FOR

EST TRAINING & CONSULTANCY SERVICES
LIMITED

EST TRAINING & CONSULTANCY SERVICES
LIMITED (REGISTERED NUMBER: 09909760)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3

Chartered Accountants' Report 5

EST TRAINING & CONSULTANCY SERVICES
LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31 MARCH 2024







DIRECTORS: J V M Oughton FInstLM, Cert Ed
S Oughton





SECRETARY: S Oughton





REGISTERED OFFICE: 28 Wilton Road
Bexhill on Sea
East Sussex
TN40 1EZ





REGISTERED NUMBER: 09909760 (England and Wales)





ACCOUNTANTS: Ashdown Hurrey
Chartered Accountants & Business Advisers
20 Havelock Road
Hastings
East Sussex
TN34 1BP

EST TRAINING & CONSULTANCY SERVICES
LIMITED (REGISTERED NUMBER: 09909760)

BALANCE SHEET
31 MARCH 2024

31.3.24 31.3.23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 3,650 1,907

CURRENT ASSETS
Debtors 5 414 -
Cash at bank 4,553 20,809
4,967 20,809
CREDITORS
Amounts falling due within one year 6 6,259 8,999
NET CURRENT (LIABILITIES)/ASSETS (1,292 ) 11,810
TOTAL ASSETS LESS CURRENT
LIABILITIES

2,358

13,717

PROVISIONS FOR LIABILITIES 694 362
NET ASSETS 1,664 13,355

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 1,564 13,255
SHAREHOLDERS' FUNDS 1,664 13,355

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2024 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The 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.

The financial statements were approved by the Board of Directors and authorised for issue on 2 September 2024 and were signed on its behalf by:



J V M Oughton FInstLM, Cert Ed - Director


EST TRAINING & CONSULTANCY SERVICES
LIMITED (REGISTERED NUMBER: 09909760)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

1. STATUTORY INFORMATION

EST Training & Consultancy Services Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance 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.

The directors have made an assessment about the company's ability to continue as a going concern and they do not consider there to be any material uncertainties. As a result they have adopted the going concern basis of accounting.

Turnover
Turnover represents consultancy fees, which are recognised when invoiced.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery - 25% on reducing balance
Fixtures and fittings - 15% on reducing balance
Computer equipment - 33% on cost

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2023 - NIL).

4. TANGIBLE FIXED ASSETS
Fixtures
Plant and and Computer
machinery fittings equipment Totals
£    £    £    £   
COST
At 1 April 2023 230 961 4,263 5,454
Additions - - 2,995 2,995
At 31 March 2024 230 961 7,258 8,449
DEPRECIATION
At 1 April 2023 58 420 3,069 3,547
Charge for year 43 81 1,128 1,252
At 31 March 2024 101 501 4,197 4,799
NET BOOK VALUE
At 31 March 2024 129 460 3,061 3,650
At 31 March 2023 172 541 1,194 1,907

EST TRAINING & CONSULTANCY SERVICES
LIMITED (REGISTERED NUMBER: 09909760)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2024

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.24 31.3.23
£    £   
Other debtors 414 -

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.24 31.3.23
£    £   
Tax 2,928 4,212
Directors' current accounts 1,353 3,406
Accrued expenses 1,978 1,381
6,259 8,999

7. LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:
31.3.24 31.3.23
£    £   
Within one year 1,500 1,500

8. RELATED PARTY DISCLOSURES

As at the balance sheet date, the company owed the director £1,353 (2023: £3,406). This loan is interest free and repayable on demand.

CHARTERED ACCOUNTANTS' REPORT TO THE BOARD OF DIRECTORS
ON THE UNAUDITED FINANCIAL STATEMENTS OF
EST TRAINING & CONSULTANCY SERVICES
LIMITED

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of EST Training & Consultancy Services Limited for the year ended 31 March 2024 which comprise the Income Statement, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of EST Training & Consultancy Services Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of EST Training & Consultancy Services Limited and state those matters that we have agreed to state to the Board of Directors of EST Training & Consultancy Services Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than EST Training & Consultancy Services Limited and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that EST Training & Consultancy Services Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of EST Training & Consultancy Services Limited. You consider that EST Training & Consultancy Services Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of EST Training & Consultancy Services Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.






Ashdown Hurrey
Chartered Accountants & Business Advisers
20 Havelock Road
Hastings
East Sussex
TN34 1BP


2 September 2024