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REGISTERED NUMBER: 06972826 (England and Wales)















Enhancement Training Limited

Unaudited Financial Statements For The Year Ended 31 July 2024






Enhancement Training Limited (Registered number: 06972826)






Contents of the Financial Statements
For The Year Ended 31 July 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


Enhancement Training Limited

Company Information
For The Year Ended 31 July 2024







DIRECTOR: N Perry





REGISTERED OFFICE: Units 12-13 Roberts Road Business Park
Roberts Road
Balby
Doncaster
DN4 0JT





REGISTERED NUMBER: 06972826 (England and Wales)





ACCOUNTANTS: Kingswood Allotts Limited
Chartered Accountants
Sidings Court
Lakeside
Doncaster
South Yorkshire
DN4 5NU

Enhancement Training Limited (Registered number: 06972826)

Balance Sheet
31 July 2024

2024 2023
Notes £    £    £   
FIXED ASSETS
Tangible assets 4 7,178 9,273

CURRENT ASSETS
Debtors 5 9,492 12,193
Cash at bank 5,070 10,532
14,562 22,725
CREDITORS
Amounts falling due within one year 6 127,887 51,267
NET CURRENT LIABILITIES (113,325 ) (28,542 )
TOTAL ASSETS LESS CURRENT LIABILITIES (106,147 ) (19,269 )

CREDITORS
Amounts falling due after more than one year 7 8,332 23,917
NET LIABILITIES (114,479 ) (43,186 )

CAPITAL AND RESERVES
Called up share capital 9 1 1
Retained earnings (114,480 ) (43,187 )
SHAREHOLDERS' FUNDS (114,479 ) (43,186 )

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 July 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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.

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 director and authorised for issue on 22 April 2025 and were signed by:





N Perry - Director


Enhancement Training Limited (Registered number: 06972826)

Notes to the Financial Statements
For The Year Ended 31 July 2024

1. STATUTORY INFORMATION

Enhancement Training 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.

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. Turnover includes revenue earned from the sale of goods and from the rendering of services.

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

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 - 25% on cost
Motor vehicles - 25% on reducing balance
Computer equipment - 25% on cost

Taxation
Taxation for the year comprises current 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 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.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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.

Going concern
The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 18 (2023 - 18 ) .

Enhancement Training Limited (Registered number: 06972826)

Notes to the Financial Statements - continued
For The Year Ended 31 July 2024

4. TANGIBLE FIXED ASSETS
Long Plant and Motor Computer
leasehold machinery vehicles equipment Totals
£    £    £    £    £   
COST
At 1 August 2023 57,270 5,651 14,349 11,611 88,881
Additions - 482 - - 482
At 31 July 2024 57,270 6,133 14,349 11,611 89,363
DEPRECIATION
At 1 August 2023 57,270 5,651 6,604 10,083 79,608
Charge for year - 120 1,936 521 2,577
At 31 July 2024 57,270 5,771 8,540 10,604 82,185
NET BOOK VALUE
At 31 July 2024 - 362 5,809 1,007 7,178
At 31 July 2023 - - 7,745 1,528 9,273

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Other debtors 9,492 12,193

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Bank loans and overdrafts (see note 8) 10,256 8,333
Taxation - 717
Social security and other taxes 8,416 2,034
VAT 25,416 28,256
Other creditors 20,570 -
Credit Card 13 746
Directors' current accounts 59,056 6,826
Accrued expenses 4,160 4,355
127,887 51,267

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2024 2023
£    £   
Bank loans (see note 8) 8,332 23,917

8. LOANS

An analysis of the maturity of loans is given below:

2024 2023
£    £   
Amounts falling due within one year or on demand:
Bank loans 10,256 8,333

Amounts falling due between two and five years:
Bank loans - 2-5 years 8,332 23,917

Enhancement Training Limited (Registered number: 06972826)

Notes to the Financial Statements - continued
For The Year Ended 31 July 2024

9. CALLED UP SHARE CAPITAL

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