2023-07-012024-06-302024-06-30false03588428EMPHASIS TRAINING LIMITED2024-12-12falseiso4217:GBPxbrli:pure035884282023-07-01035884282024-06-30035884282023-07-012024-06-30035884282022-07-01035884282023-06-30035884282022-07-012023-06-3003588428bus:SmallEntities2023-07-012024-06-3003588428bus:AuditExempt-NoAccountantsReport2023-07-012024-06-3003588428bus:FullAccounts2023-07-012024-06-3003588428bus:PrivateLimitedCompanyLtd2023-07-012024-06-3003588428core:WithinOneYear2024-06-3003588428core:AfterOneYear2024-06-3003588428core:WithinOneYear2023-06-3003588428core:AfterOneYear2023-06-3003588428core:ShareCapital2024-06-3003588428core:SharePremium2024-06-3003588428core:RevaluationReserve2024-06-3003588428core:OtherReservesSubtotal2024-06-3003588428core:RetainedEarningsAccumulatedLosses2024-06-3003588428core:ShareCapital2023-06-3003588428core:SharePremium2023-06-3003588428core:RevaluationReserve2023-06-3003588428core:OtherReservesSubtotal2023-06-3003588428core:RetainedEarningsAccumulatedLosses2023-06-3003588428core:LandBuildings2024-06-3003588428core:PlantMachinery2024-06-3003588428core:Vehicles2024-06-3003588428core:FurnitureFittings2024-06-3003588428core:OfficeEquipment2024-06-3003588428core:NetGoodwill2024-06-3003588428core:IntangibleAssetsOtherThanGoodwill2024-06-3003588428core:ListedExchangeTraded2024-06-3003588428core:UnlistedNon-exchangeTraded2024-06-3003588428core:LandBuildings2023-06-3003588428core:PlantMachinery2023-06-3003588428core:Vehicles2023-06-3003588428core:FurnitureFittings2023-06-3003588428core:OfficeEquipment2023-06-3003588428core:NetGoodwill2023-06-3003588428core:IntangibleAssetsOtherThanGoodwill2023-06-3003588428core:ListedExchangeTraded2023-06-3003588428core:UnlistedNon-exchangeTraded2023-06-3003588428core:LandBuildings2023-07-012024-06-3003588428core:PlantMachinery2023-07-012024-06-3003588428core:Vehicles2023-07-012024-06-3003588428core:FurnitureFittings2023-07-012024-06-3003588428core:OfficeEquipment2023-07-012024-06-3003588428core:NetGoodwill2023-07-012024-06-3003588428core:IntangibleAssetsOtherThanGoodwill2023-07-012024-06-3003588428core:ListedExchangeTraded2023-07-012024-06-3003588428core:UnlistedNon-exchangeTraded2023-07-012024-06-3003588428core:MoreThanFiveYears2023-07-012024-06-3003588428core:Non-currentFinancialInstruments2024-06-3003588428core:Non-currentFinancialInstruments2023-06-3003588428dpl:CostSales2023-07-012024-06-3003588428dpl:DistributionCosts2023-07-012024-06-3003588428core:LandBuildings2023-07-012024-06-3003588428core:PlantMachinery2023-07-012024-06-3003588428core:Vehicles2023-07-012024-06-3003588428core:FurnitureFittings2023-07-012024-06-3003588428core:OfficeEquipment2023-07-012024-06-3003588428dpl:AdministrativeExpenses2023-07-012024-06-3003588428core:NetGoodwill2023-07-012024-06-3003588428core:IntangibleAssetsOtherThanGoodwill2023-07-012024-06-3003588428dpl:GroupUndertakings2023-07-012024-06-3003588428dpl:ParticipatingInterests2023-07-012024-06-3003588428dpl:GroupUndertakingscore:ListedExchangeTraded2023-07-012024-06-3003588428core:ListedExchangeTraded2023-07-012024-06-3003588428dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2023-07-012024-06-3003588428core:UnlistedNon-exchangeTraded2023-07-012024-06-3003588428dpl:CostSales2022-07-012023-06-3003588428dpl:DistributionCosts2022-07-012023-06-3003588428core:LandBuildings2022-07-012023-06-3003588428core:PlantMachinery2022-07-012023-06-3003588428core:Vehicles2022-07-012023-06-3003588428core:FurnitureFittings2022-07-012023-06-3003588428core:OfficeEquipment2022-07-012023-06-3003588428dpl:AdministrativeExpenses2022-07-012023-06-3003588428core:NetGoodwill2022-07-012023-06-3003588428core:IntangibleAssetsOtherThanGoodwill2022-07-012023-06-3003588428dpl:GroupUndertakings2022-07-012023-06-3003588428dpl:ParticipatingInterests2022-07-012023-06-3003588428dpl:GroupUndertakingscore:ListedExchangeTraded2022-07-012023-06-3003588428core:ListedExchangeTraded2022-07-012023-06-3003588428dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2022-07-012023-06-3003588428core:UnlistedNon-exchangeTraded2022-07-012023-06-3003588428core:NetGoodwill2024-06-3003588428core:IntangibleAssetsOtherThanGoodwill2024-06-3003588428core:LandBuildings2024-06-3003588428core:PlantMachinery2024-06-3003588428core:Vehicles2024-06-3003588428core:FurnitureFittings2024-06-3003588428core:OfficeEquipment2024-06-3003588428core:AfterOneYear2024-06-3003588428core:WithinOneYear2024-06-3003588428core:ListedExchangeTraded2024-06-3003588428core:UnlistedNon-exchangeTraded2024-06-3003588428core:ShareCapital2024-06-3003588428core:SharePremium2024-06-3003588428core:RevaluationReserve2024-06-3003588428core:OtherReservesSubtotal2024-06-3003588428core:RetainedEarningsAccumulatedLosses2024-06-3003588428core:NetGoodwill2023-06-3003588428core:IntangibleAssetsOtherThanGoodwill2023-06-3003588428core:LandBuildings2023-06-3003588428core:PlantMachinery2023-06-3003588428core:Vehicles2023-06-3003588428core:FurnitureFittings2023-06-3003588428core:OfficeEquipment2023-06-3003588428core:AfterOneYear2023-06-3003588428core:WithinOneYear2023-06-3003588428core:ListedExchangeTraded2023-06-3003588428core:UnlistedNon-exchangeTraded2023-06-3003588428core:ShareCapital2023-06-3003588428core:SharePremium2023-06-3003588428core:RevaluationReserve2023-06-3003588428core:OtherReservesSubtotal2023-06-3003588428core:RetainedEarningsAccumulatedLosses2023-06-3003588428core:NetGoodwill2022-07-0103588428core:IntangibleAssetsOtherThanGoodwill2022-07-0103588428core:LandBuildings2022-07-0103588428core:PlantMachinery2022-07-0103588428core:Vehicles2022-07-0103588428core:FurnitureFittings2022-07-0103588428core:OfficeEquipment2022-07-0103588428core:AfterOneYear2022-07-0103588428core:WithinOneYear2022-07-0103588428core:ListedExchangeTraded2022-07-0103588428core:UnlistedNon-exchangeTraded2022-07-0103588428core:ShareCapital2022-07-0103588428core:SharePremium2022-07-0103588428core:RevaluationReserve2022-07-0103588428core:OtherReservesSubtotal2022-07-0103588428core:RetainedEarningsAccumulatedLosses2022-07-0103588428core:AfterOneYear2023-07-012024-06-3003588428core:WithinOneYear2023-07-012024-06-3003588428core:Non-currentFinancialInstrumentscore:CostValuation2023-07-012024-06-3003588428core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2023-07-012024-06-3003588428core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2023-07-012024-06-3003588428core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2023-07-012024-06-3003588428core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2023-07-012024-06-3003588428core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2023-07-012024-06-3003588428core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2023-07-012024-06-3003588428core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2023-07-012024-06-3003588428core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2023-07-012024-06-3003588428core:Non-currentFinancialInstrumentscore:CostValuation2024-06-3003588428core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2024-06-3003588428core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2024-06-3003588428core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2024-06-3003588428core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2024-06-3003588428core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2024-06-3003588428core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2024-06-3003588428core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2024-06-3003588428core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2024-06-3003588428core:Non-currentFinancialInstrumentscore:CostValuation2023-06-3003588428core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2023-06-3003588428core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2023-06-3003588428core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2023-06-3003588428core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2023-06-3003588428core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2023-06-3003588428core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2023-06-3003588428core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2023-06-3003588428core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2023-06-3003588428bus:Director12023-07-012024-06-3003588428bus:Director22023-07-012024-06-30

EMPHASIS TRAINING LIMITED

Registered Number
03588428
(England and Wales)

Unaudited Financial Statements for the Year ended
30 June 2024

EMPHASIS TRAINING LIMITED
Company Information
for the year from 1 July 2023 to 30 June 2024

Directors

ASHTON, Robert John
ORME, Luke Alexander

Registered Address

Platf9rm Hove Town Hall
Church Road
Hove
BN3 2AF

Registered Number

03588428 (England and Wales)
EMPHASIS TRAINING LIMITED
Balance Sheet as at
30 June 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Intangible assets322,31333,329
Tangible assets414,10213,237
36,41546,566
Current assets
Stocks56982,945
Debtors6463,567293,499
Cash at bank and on hand501,517357,535
965,782653,979
Creditors amounts falling due within one year7(384,072)(345,141)
Net current assets (liabilities)581,710308,838
Total assets less current liabilities618,125355,404
Provisions for liabilities9(3,526)(3,309)
Net assets614,599352,095
Capital and reserves
Called up share capital100100
Profit and loss account614,499351,995
Shareholders' funds614,599352,095
The financial statements were approved and authorised for issue by the Board of Directors on 12 December 2024, and are signed on its behalf by:
ASHTON, Robert John
Director
Registered Company No. 03588428
EMPHASIS TRAINING LIMITED
Notes to the Financial Statements
for the year ended 30 June 2024

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.
Functional and presentation currency
The financial statements are presented in sterling and this is the functional currency of the company.
Turnover policy
Turnover is measured at the fair value of the consideration received or receivable for writing skills training and consultancy services, and is shown net VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.
Revenue from sale of goods
Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.
Employee benefits
The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets.
Defined contribution pension plan
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.
Foreign currency translation
Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.
Current 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.
Intangible assets
Intangible assets acquired separately from a business are recognised at cost and are subsequently measured at cost less accumulated amortisation and accumulated impairment losses. Intangible assets acquired on business combinations are recognised separately from goodwill at the acquisition date where it is probable that the expected future economic benefits that are attributable to the asset will flow to the entity and the fair value of the asset can be measured reliably; the intangible asset rises from contractual or other legal rights; and the intangible asset is separable from the entity. Amortisation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases: Development costs - 20% straight line
Research and development
Research expenditure is written off against profits in the year in which it is incurred. Identifiable development expenditure is capitalised to the extent that the technical, commercial and financial feasibility can be demonstrated.
Tangible fixed assets and depreciation
All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Reducing balance (%)Straight line (years)
Land and buildings-10
Plant and machinery25-
Impairment of non-financial assets policy
At each reporting period end date, the company reviews the carrying amounts of its tangible and intangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any). Where it is not possible to estimate the recoverable amount of an individual asset, the company estimates the recoverable amount of the cash-generating unit to which the asset belongs.
Finance leases and hire purchase contracts
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.
Stocks and work in progress
Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the stocks to their present location and condition. Stocks held for distribution at no or nominal consideration are measured at the lower of cost and replacement cost, adjusted where applicable for any loss of service potential. At each reporting date, an assessment is made for impairment. Any excess of the carrying amount of stocks over its estimated selling price less costs to complete and sell is recognised as an impairment loss in profit or loss. Reversals of impairment losses are also recognised in profit or loss.
Financial instruments
The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments. Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument. Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.
2.Average number of employees

20242023
Average number of employees during the year1311
3.Intangible assets

Other

Total

££
Cost or valuation
At 01 July 23335,576335,576
Additions8,0008,000
Disposals(6,870)(6,870)
At 30 June 24336,706336,706
Amortisation and impairment
At 01 July 23302,247302,247
Charge for year14,06014,060
On disposals(1,914)(1,914)
At 30 June 24314,393314,393
Net book value
At 30 June 2422,31322,313
At 30 June 2333,32933,329
4.Tangible fixed assets

Land & buildings

Plant & machinery

Total

£££
Cost or valuation
At 01 July 2327,33869,39296,730
Additions-5,5695,569
At 30 June 2427,33874,961102,299
Depreciation and impairment
At 01 July 2327,33856,15583,493
Charge for year-4,7044,704
At 30 June 2427,33860,85988,197
Net book value
At 30 June 24-14,10214,102
At 30 June 23-13,23713,237
5.Stocks

2024

2023

££
Finished goods6982,945
Total6982,945
6.Debtors: amounts due within one year

2024

2023

££
Trade debtors / trade receivables425,150262,451
Other debtors12,09912,099
Prepayments and accrued income26,31818,949
Total463,567293,499
7.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables76,18761,392
Bank borrowings and overdrafts1,7422,230
Taxation and social security216,224173,576
Other creditors7,5174,648
Accrued liabilities and deferred income82,402103,295
Total384,072345,141
8.Creditors: amounts due after one year
9.Provisions for liabilities

2024

2023

££
Other provisions3,5263,309
Total3,5263,309