Enterprise Educators UK Filleted Accounts Cover
Enterprise Educators UK
Company No. 07267152
Information for Filing with The Registrar
31 March 2024
Enterprise Educators UK Directors Report Registrar
The Directors present their report and the accounts for the year ended 31 March 2024.
Principal activities
The principal activity of the company during the year under review was promotion of improvement in the provision of enterprise and entrepreneurship education in the UK.
Directors
The Directors who served at any time during the year were as follows:
Cherisse Hoyte
David Bolton
Emilee Simmons
Emily Beaumont
Inge Hill
Jennifer Baptiste
Marcus O'Dair
Megan Powell Vreeswijk
Mhairi Threlfall
Richard Tunstall
Ruth Rowe
Steven Aicheler
Victoria Mountford-Brown
The above report has been prepared in accordance with the provisions applicable to companies subject to the small companies regime as set out in Part 15 of the Companies Act 2006.
Signed on behalf of the board
Steven Aicheler
Company Secretary
05 October 2024
Enterprise Educators UK Balance Sheet Registrar
at
31 March 2024
Company No.
07267152
Notes
2024
2023
£
£
Fixed assets
Investments
4
100100
100100
Current assets
Debtors
5
17,50523,138
Cash at bank and in hand
357,758320,362
375,263343,500
Creditors: Amount falling due within one year
6
(144,875)
(116,137)
Net current assets
230,388227,363
Total assets less current liabilities
230,488227,463
Net assets
230,488227,463
Reserves
Income and expenditure account
230,488227,463
Total equity
230,488227,463
These accounts have been prepared in accordance with the special provisions applicable to companies subject to the small companies regime of the Companies Act 2006.
For the year ended 31 March 2024 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 directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
As permitted by section 444 (5A)of the Companies Act 2006 the directors have not delivered to the Registrar a copy of the company's income and expenditure account.
Approved by the board on 30 September 2024 and signed on its behalf by:
Steven Aicheler
Director
30 September 2024
Enterprise Educators UK Notes to the Accounts Registrar
for the year ended 31 March 2024
1
General information
Enterprise Educators UK is a private company limited by guarantee and incorporated in England and Wales.
Its registered number is: 07267152
Its registered office is:
C17 Kestrel Business Centre
Colwick Industrial Estate
Nottingham
NG4 2JR
The accounts have been prepared in accordance with FRS 102 Section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
Going concern
The financial statements have been prepared on the going concern basis. The directors are not aware of any material threats to the ability of the company to continue to operate for the foreseeable future.
2
Accounting policies
Turnover
Income arising from specific membership events is recognised in the period in which the event takes place. Funds received in respect of events to be held in future periods are included within deferred income as part of creditors in the Balance Sheet.

Subscriptions for memberships paid by member organisations may be paid annually or in advance, for a number of years. Subscriptions are recognised as income over the period of membership, with any subscriptions received in advance of the period of membership being recorded as deferred income, forming part of creditors within the Balance Sheet.


Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from the surplus as reported in the income and expenditure account because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The Company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable temporary differences. Deferred tax assets are generally recognised for all deductible timing differences to the extent that it is probable that taxable profits will be available against which those deductible temporary differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period.

Current or deferred tax for the year is recognised in the income and expenditure account, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
Investments
Unlisted investments (except those held as subsidiaries, associates or joint ventures) are recognised initially at fair value less attributable transaction costs. Subsequent to initial recognition, any changes in fair value are recognised in profit and loss.
Trade and other debtors
Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method, less impairment losses for bad and doubtful debts.
Trade and other creditors
Short term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
Foreign currencies
The functional and presentational currency of the company is Sterling. The accounts are rounded to the nearest pound.
Transactions in currencies, other than the functional currency of the Company, are recorded at the rate of exchange on the date the transaction occurred. Monetary items denominated in other currencies are translated at the rate prevailing at the end of the reporting period. all differences are taken to the income and expenditure account. Non-monetary items that are measured at historic cost in a foreign currency are not retranslated.
Group accounts
The company is a parent undertaking subject to the small companies regime The company and its
subsidiary undertaking comprise a small group. The company has therefor taken advantage of the option provided by Section 398 of the Companies Act 2006 not to prepare group accounts. The financial statements therefor present information in respect of the company as an individual entity.
Provisions
Provisions are made where an event has taken place that gives the Company a legal or constructive obligation that probably requires settlement by a transfer of economic benefit, and a reliable estimate can be made of the amount of the obligation.

Provisions are charged as an expense to the income and expenditure account in the year that the Company becomes aware of the obligation, and are measured at the best estimate at balance sheet date of the expenditure required to settle the obligation, taking into account relevant risks and uncertainties.

When payments are eventually made, they are charged to the provision carried in the balance sheet.
3
Employees
2024
2023
Number
Number
The average monthly number of employees (including directors) during the year was:
812
4
Investments
Investment in Subsidiaries
Total
£
£
Cost or valuation
At 1 April 2023
100100
At 31 March 2024
100100
Provisions/Impairment
Net book values
At 31 March 2024
100100
At 31 March 2023
100100
5
Debtors
2024
2023
£
£
Trade debtors
10,45120,978
Prepayments and accrued income
7,0542,160
17,50523,138
6
Creditors:
amounts falling due within one year
2024
2023
£
£
Trade creditors
38,71833,572
Corporation tax
1,0545
Other creditors
100100
Accruals and deferred income
105,00382,460
144,875116,137
7
Reserves
Income and expenditure account - includes all current and prior period retained surpluses and deficits.
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