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Enstruct Training Ltd

Registered Number
07768559
(England and Wales)

Unaudited Financial Statements for the Year ended
31 August 2024

Enstruct Training Ltd
Company Information
for the year from 1 September 2023 to 31 August 2024

Directors

Mr K A Yates
Mr K D Yates

Registered Address

Unit B Faircharm Industrial Estate
Evelyn Drive
Leicester
LE3 2BU

Registered Number

07768559 (England and Wales)
Enstruct Training Ltd
Statement of Financial Position
31 August 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets366,34660,626
66,34660,626
Current assets
Debtors454,38250,476
Cash at bank and on hand12,5777,851
66,95958,327
Creditors amounts falling due within one year5(177,126)(143,556)
Net current assets (liabilities)(110,167)(85,229)
Total assets less current liabilities(43,821)(24,603)
Creditors amounts falling due after one year6(12,708)(19,774)
Net assets(56,529)(44,377)
Capital and reserves
Profit and loss account(56,529)(44,377)
Reserves(56,529)(44,377)
The financial statements were approved and authorised for issue by the Board of Directors on 24 April 2025, and are signed on its behalf by:
Mr K D Yates
Director
Registered Company No. 07768559
Enstruct Training Ltd
Notes to the Financial Statements
for the year ended 31 August 2024

1.Accounting policies
Statutory information
The company is a private company limited by guarantee and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Basis of preparation
The financial statements have been prepared under the historical cost convention on a going concern basis 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.
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, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and/or 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.
Defined contribution pension plan
The company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the company pays fixed contributions into a separate entity. Once the contributions have been paid the company has no further obligation. Contributions to defined contribution plans are expensed in the period to which they relate. Amounts not paid are shown in other creditors in the Statement of Financial Position. The assets of the plan are held separately from the company in independently administered funds.
Current taxation
Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Deferred tax
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted. Deferred taxation is in respect of accelerated capital allowances.
Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost or valuation less depreciation. 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 disposal are determined by comparing the proceeds with the carrying amount and are recognised in the Income Statement Depreciation is provided on all tangible fixed assets as follows:

Reducing balance (%)Straight line (years)
Plant and machinery15-
Fixtures and fittings18-
Vehicles18-
Office Equipment-33
Finance leases and hire purchase contracts
Assets held under finance leases which are leases where substantially all the risks and rewards of ownership of the asset have passed to the company, and hire purchase contracts are capitalised in the Statement of Financial Position. They are depreciated over the shorter of their useful lives or the term of the lease. All other lease arrangements are classified as an operating lease Payments made under operating leases are charged to the Income Statement on a straight line basis over the lease term.
Trade and other debtors
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
Trade and other creditors
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
Financial instruments
The company enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in ordinary shares.
Government grants or assistance
Grants are accounted under the accruals model as permitted by FRS 102. Grants relating to expenditure on tangible fixed assets are credited to profit or loss at the same rate as the depreciation on the assets to which the grant relates. The deferred element of grants is included in creditors as deferred income. Grants of a revenue nature are recognised in the Income Statement in the same period as the related expenditure.
2.Average number of employees

20242023
Average number of employees during the year2826
3.Tangible fixed assets

Plant & machinery

Vehicles

Fixtures & fittings

Office Equipment

Total

£££££
Cost or valuation
At 01 September 234,82381,25515,6525,943107,673
Additions-18,950--18,950
At 31 August 244,823100,20515,6525,943126,623
Depreciation and impairment
At 01 September 232,52329,00711,5503,96747,047
Charge for year34510,8267381,32113,230
At 31 August 242,86839,83312,2885,28860,277
Net book value
At 31 August 241,95560,3723,36465566,346
At 31 August 232,30052,2484,1021,97660,626
4.Debtors: amounts due within one year

2024

2023

££
Trade debtors / trade receivables8,422-
Other debtors24,61331,085
Prepayments and accrued income21,34719,391
Total54,38250,476
5.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables20,22320,184
Bank borrowings and overdrafts54,12166,481
Taxation and social security14,3669,311
Finance lease and HP contracts3,6863,718
Other creditors6,1125,565
Accrued liabilities and deferred income78,61838,297
Total177,126143,556
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method. HP contracts are secured on the assets to which they relate.
6.Creditors: amounts due after one year

2024

2023

££
Bank borrowings and overdrafts-19,122
Other creditors12,708652
Total12,70819,774
Finance lease and HP contracts equal to £12,708 (2023 - £652) are included within other creditors and are secured against the assets to which they relate.
7.Directors advances, credits and guarantees
On 1 September 2023 a Director owed the Company £7,197. During the period this director was advanced a further £Nil and repaid £Nil. As at 31 August 2024 this Director owed the company £7,197. No interest was charged on this loan.