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REGISTERED NUMBER: 04571885 (England and Wales)















Unaudited Financial Statements for the Year Ended 31 March 2024

for

ENTERPRISE LEARNING LIMITED

ENTERPRISE LEARNING LIMITED (REGISTERED NUMBER: 04571885)






Contents of the Financial Statements
for the year ended 31 March 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


ENTERPRISE LEARNING LIMITED

Company Information
for the year ended 31 March 2024







DIRECTORS: J L Storer
G J Storer





REGISTERED OFFICE: Preston Park House
South Road
Brighton
East Sussex
BN1 6SB





REGISTERED NUMBER: 04571885 (England and Wales)





ACCOUNTANTS: Plus Accounting
Chartered Accountants
Preston Park House
South Road
Brighton
East Sussex
BN1 6SB

ENTERPRISE LEARNING LIMITED (REGISTERED NUMBER: 04571885)

Balance Sheet
31 March 2024

2024 2023
Notes £    £   
FIXED ASSETS
Intangible assets 4 2,400 2,400
Tangible assets 5 492 1,049
2,892 3,449

CURRENT ASSETS
Debtors 6 - 14,310
Cash at bank 58,543 90,066
58,543 104,376
CREDITORS
Amounts falling due within one year 7 (603 ) (4,480 )
NET CURRENT ASSETS 57,940 99,896
TOTAL ASSETS LESS CURRENT
LIABILITIES

60,832

103,345

CAPITAL AND RESERVES
Called up share capital 8 1,065 1,065
Retained earnings 59,767 102,280
SHAREHOLDERS' FUNDS 60,832 103,345

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.

ENTERPRISE LEARNING LIMITED (REGISTERED NUMBER: 04571885)

Balance Sheet - continued
31 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 12 February 2025 and were signed on its behalf by:





G J Storer - Director


ENTERPRISE LEARNING LIMITED (REGISTERED NUMBER: 04571885)

Notes to the Financial Statements
for the year ended 31 March 2024

1. STATUTORY INFORMATION

Enterprise Learning 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.

The presentation currency of the financial statements is the Pound Sterling (£).


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, from the sale of business and management consultancy services, represents the fair value of consideration received or receivable net of VAT and trade discounts.

Revenue from provision of consultancy services is recognised at the point of sale.

Intangible assets
Lifetime corporate football club seats have been capitalised. No amortisation has been provided.

Tangible fixed assets
Tangible fixed assets are stated at cost (or deemed cost) or valuation less accumulated depreciation and accumulated impairment losses. Cost includes costs directly attributable to making the asset capable of operating as intended by management.

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life: Computer equipment - 50% on cost.
Office Equipment - 33% on cost

Financial instruments
Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the entity after deducting all of its financial liabilities.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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.

ENTERPRISE LEARNING LIMITED (REGISTERED NUMBER: 04571885)

Notes to the Financial Statements - continued
for the year ended 31 March 2024

2. ACCOUNTING POLICIES - continued

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.

Impairment policy
At each balance sheet date, the company reviews the carrying amount of its assets to determine whether there is any indication that any items have suffered an impairment loss. If any such indication exists, the recoverable amount of an 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 asset, the Company estimates the recoverable amount of the cash-generating unit to which the asset belongs.

Going concern policy
It is the intention of the directors to close the company. The accounts have therefore not been prepared on a going concern basis.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2023 - 2 ) .

4. INTANGIBLE FIXED ASSETS
1901
Membership
£   
COST
At 1 April 2023
and 31 March 2024 2,400
NET BOOK VALUE
At 31 March 2024 2,400
At 31 March 2023 2,400

5. TANGIBLE FIXED ASSETS
Office Computer
equipment equipment Totals
£    £    £   
COST
At 1 April 2023
and 31 March 2024 1,722 17,611 19,333
DEPRECIATION
At 1 April 2023 1,184 17,100 18,284
Charge for year 266 291 557
At 31 March 2024 1,450 17,391 18,841
NET BOOK VALUE
At 31 March 2024 272 220 492
At 31 March 2023 538 511 1,049

ENTERPRISE LEARNING LIMITED (REGISTERED NUMBER: 04571885)

Notes to the Financial Statements - continued
for the year ended 31 March 2024

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors - 14,287
Other debtors - 23
- 14,310

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Taxation and social security 2 997
Other creditors 601 3,483
603 4,480

8. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2024 2023
value: £    £   
1,000,000 Ordinary 0.1p 1,000 1,000
65,308 Ordinary (1) 0.1p 65 65
1,065 1,065

9. CONTINGENT LIABILITIES

There is an on-going dispute relating to a PAYE enquiry with HMRC. The company disputes these liabilities and is in the process of appealing against these determinations.

No provision has been made within the accounts for these contingent liabilities as the Directors anticipate that the company's appeal will be upheld and the liabilities will not crystallise.