Caseware UK (AP4) 2023.0.135 2023.0.135 2024-08-312024-08-312023-09-01The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.falseNo description of principal activity11truetrue 11517815 2023-09-01 2024-08-31 11517815 2022-09-01 2023-08-31 11517815 2024-08-31 11517815 2023-08-31 11517815 c:CompanySecretary1 2023-09-01 2024-08-31 11517815 c:Director1 2023-09-01 2024-08-31 11517815 c:RegisteredOffice 2023-09-01 2024-08-31 11517815 d:ComputerEquipment 2023-09-01 2024-08-31 11517815 d:ComputerEquipment 2024-08-31 11517815 d:ComputerEquipment 2023-08-31 11517815 d:ComputerEquipment d:OwnedOrFreeholdAssets 2023-09-01 2024-08-31 11517815 d:CurrentFinancialInstruments 2024-08-31 11517815 d:CurrentFinancialInstruments 2023-08-31 11517815 d:CurrentFinancialInstruments d:WithinOneYear 2024-08-31 11517815 d:CurrentFinancialInstruments d:WithinOneYear 2023-08-31 11517815 d:ShareCapital 2024-08-31 11517815 d:ShareCapital 2023-08-31 11517815 d:RetainedEarningsAccumulatedLosses 2024-08-31 11517815 d:RetainedEarningsAccumulatedLosses 2023-08-31 11517815 c:FRS102 2023-09-01 2024-08-31 11517815 c:AuditExempt-NoAccountantsReport 2023-09-01 2024-08-31 11517815 c:AbridgedAccounts 2023-09-01 2024-08-31 11517815 c:PrivateLimitedCompanyLtd 2023-09-01 2024-08-31 iso4217:GBP xbrli:pure
Company registration number: 11517815







UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED
31 AUGUST 2024


ES-SENCE TRAINING LTD






































img517b.png                        

 


ES-SENCE TRAINING LTD
 


 
COMPANY INFORMATION


Director
S Hetherington 




Company secretary
S Hetherington



Registered number
11517815



Registered office
71-75 Shelton Street

London

Greater London

WC2H 9JQ




Accountants
Menzies LLP
Chartered Accountants

Richmonds House

Walkern Road

Stevenage

Hertfordshire

SG1 3QP





 


ES-SENCE TRAINING LTD
 



CONTENTS



Page
Statement of Financial Position
1 - 2
Notes to the Financial Statements
3 - 5


 


ES-SENCE TRAINING LTD
REGISTERED NUMBER:11517815



STATEMENT OF FINANCIAL POSITION
AS AT 31 AUGUST 2024

2024
2023
Note
£
£

Fixed assets
  

Tangible assets
 3 
191
270

  
191
270

Current assets
  

Debtors
  
1,179
485

Cash at bank and in hand
  
6,051
10,084

  
7,230
10,569

Creditors: amounts falling due within one year
 5 
(7,087)
(10,083)

Net current assets
  
 
 
143
 
 
486

Total assets less current liabilities
  
334
756

Net assets
  
334
756


Capital and reserves
  

Called up share capital 
  
1
1

Profit and loss account
  
333
755

  
334
756


Page 1

 


ES-SENCE TRAINING LTD
REGISTERED NUMBER:11517815


    
STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 31 AUGUST 2024

The director considers that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The director acknowledges her responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf by: 




................................................
S Hetherington
Director

Date: 21 February 2025

The notes on pages 3 to 5 form part of these financial statements.

Page 2

 


ES-SENCE TRAINING LTD
 


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

1.Accounting policies

 
1.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with Section 444(2A) of the Companies Act 2006.

The following principal accounting policies have been applied:

 
1.2

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Rendering of services

Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:
the amount of revenue can be measured reliably;
it is probable that the Company will receive the consideration due under the contract;
the stage of completion of the contract at the end of the reporting period can be measured reliably; and
the costs incurred and the costs to complete the contract can be measured reliably.

 
1.3

Taxation

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the Company operates and generates income.

 
1.4

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Page 3

 


ES-SENCE TRAINING LTD
 


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

1.Accounting policies (continued)


1.4
Tangible fixed assets (continued)

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method.

Depreciation is provided on the following basis:

Computer equipment
-
20%

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

 
1.5

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.


2.


Employees

The average monthly number of employees, including directors, during the year was 1 (2023 - 1).


3.


Tangible fixed assets





Computer equipment

£



Cost or valuation


At 1 September 2023
669



At 31 August 2024

669



Depreciation


At 1 September 2023
399


Charge for the year on owned assets
79



At 31 August 2024

478



Net book value



At 31 August 2024
191



At 31 August 2023
270

Page 4

 


ES-SENCE TRAINING LTD
 


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

4.


Debtors

2024
2023
£
£


Trade debtors
1,179
76

Other debtors
-
408

1,179
484



5.


Creditors: Amounts falling due within one year

2024
2023
£
£

Corporation tax
2,537
2,371

Other creditors
4,550
7,712

7,087
10,083


 
Page 5