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ENHANCED SKILLS TRAINING LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 29TH MARCH 2024






ENHANCED SKILLS TRAINING LIMITED (REGISTERED NUMBER: 08943350)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 29TH MARCH 2024










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


ENHANCED SKILLS TRAINING LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 29TH MARCH 2024







DIRECTORS: Ms S Dennis
Mrs A Speight
G Speight





REGISTERED OFFICE: 2 Terrys Mill
School Street
Bradford
West Yorkshire
BD4 9AZ





REGISTERED NUMBER: 08943350





ACCOUNTANTS: Wilkinson and Partners
Suite 1.07
International Dev. Centre
Valley Road
Ilkley
West Yorkshire
LS29 8AL

ENHANCED SKILLS TRAINING LIMITED (REGISTERED NUMBER: 08943350)

BALANCE SHEET
29TH MARCH 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 37,344 39,926

CURRENT ASSETS
Debtors 5 23,650 31,190
Cash at bank and in hand 7,465 11,387
31,115 42,577
CREDITORS
Amounts falling due within one year 6 41,761 42,962
NET CURRENT LIABILITIES (10,646 ) (385 )
TOTAL ASSETS LESS CURRENT LIABILITIES 26,698 39,541

CREDITORS
Amounts falling due after more than one
year

7

(6,944

)

(13,508

)

PROVISIONS FOR LIABILITIES 8 (3,518 ) (4,581 )
NET ASSETS 16,236 21,452

CAPITAL AND RESERVES
Called up share capital 9 100 100
Retained earnings 16,136 21,352
SHAREHOLDERS' FUNDS 16,236 21,452

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 29th March 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 29th 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.

ENHANCED SKILLS TRAINING LIMITED (REGISTERED NUMBER: 08943350)

BALANCE SHEET - continued
29TH MARCH 2024


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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 1st November 2024 and were signed on its behalf by:





Ms S Dennis - Director


ENHANCED SKILLS TRAINING LIMITED (REGISTERED NUMBER: 08943350)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 29TH MARCH 2024


1. STATUTORY INFORMATION

Enhanced Skills Training Limited is a private company, limited by shares , registered in Not specified/Other. 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.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

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 etc - 33% on cost and 10% on cost

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and 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.

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 2 (2023 - 2 ) .

ENHANCED SKILLS TRAINING LIMITED (REGISTERED NUMBER: 08943350)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 29TH MARCH 2024


4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 30th March 2023 48,929
Additions 1,917
At 29th March 2024 50,846
DEPRECIATION
At 30th March 2023 9,003
Charge for year 4,499
At 29th March 2024 13,502
NET BOOK VALUE
At 29th March 2024 37,344
At 29th March 2023 39,926

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 23,550 31,090
Called up share capital not paid 100 100
23,650 31,190

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Bank loans and overdrafts 2,000 3,389
Hire purchase contracts 6,667 6,667
Trade creditors 3,985 10,084
Corporation tax 2 2
Social security and other taxes 3,935 1,821
VAT 20,678 15,551
Other creditors 368 322
Directors' current accounts 3,336 3,336
Accrued expenses 790 1,790
41,761 42,962

ENHANCED SKILLS TRAINING LIMITED (REGISTERED NUMBER: 08943350)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 29TH MARCH 2024


7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2024 2023
£    £   
Bank loans 2,500 3,111
Hire purchase contracts 4,444 10,397
6,944 13,508

8. PROVISIONS FOR LIABILITIES
2024 2023
£    £   
Deferred tax
Accelerated capital allowances 3,518 4,581

Deferred
tax
£   
Balance at 30th March 2023 4,581
Credit to Statement of Income and Retained Earnings during year (1,063 )
Balance at 29th March 2024 3,518

The movement in the deferred tax provision is attributable to accelerated capital allowances less taxation losses carried forwards.

9. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2024 2023
value: £    £   
100 Ordinary 1 100 100