CIEH LIMITED

Company Registration Number:
01999717 (England and Wales)

Unaudited statutory accounts for the year ended 31 December 2024

Period of accounts

Start date: 1 January 2024

End date: 31 December 2024

CIEH LIMITED

Contents of the Financial Statements

for the Period Ended 31 December 2024

Directors report
Profit and loss
Balance sheet
Additional notes
Balance sheet notes

CIEH LIMITED

Directors' report period ended 31 December 2024

The directors present their report with the financial statements of the company for the period ended 31 December 2024

Principal activities of the company

The company’s principal activities are the creation and sale of CIEH vocational training qualifications and dissemination of environmental health best practice via seminars and conferences in the UK and abroad.



Directors

The directors shown below have held office during the whole of the period from
1 January 2024 to 31 December 2024

Judith Hedgley
Nicholas Chapman
Sarah Johns
Penelope Dawson Malone
Saravana Namasivayam
Lindsay Shaw


The director shown below has held office during the period of
1 January 2024 to 1 May 2024

Kathryn Preece


The directors shown below have held office during the period of
1 September 2024 to 31 December 2024

Joanna Quirk
Keith Ramsay


The director shown below has held office during the period of
15 July 2024 to 31 December 2024

Safia Weeks


The directors shown below have held office during the period of
1 May 2024 to 31 December 2024

Sterling Crew
James Johnson
Kevin Shawcross


The director shown below has held office during the whole of the period from
1 January 2024 to 31 December 2024

Mark Elliott


The above report has been prepared in accordance with the special provisions in part 15 of the Companies Act 2006

This report was approved by the board of directors on
8 May 2025

And signed on behalf of the board by:
Name: Judith Hedgley
Status: Director

CIEH LIMITED

Profit And Loss Account

for the Period Ended 31 December 2024

2024 2023


£

£
Turnover: 2,270,713 2,302,078
Cost of sales: ( 1,006,102 ) ( 1,051,880 )
Gross profit(or loss): 1,264,611 1,250,198
Distribution costs: 0 0
Administrative expenses: ( 1,282,993 ) ( 1,282,570 )
Other operating income: 0 0
Operating profit(or loss): (18,382) (32,372)
Interest receivable and similar income: 0 0
Interest payable and similar charges: 0 0
Profit(or loss) before tax: (18,382) (32,372)
Tax: 0 0
Profit(or loss) for the financial year: (18,382) (32,372)

CIEH LIMITED

Balance sheet

As at 31 December 2024

Notes 2024 2023


£

£
Called up share capital not paid: 0 0
Fixed assets
Intangible assets: 3 0 37,218
Tangible assets: 4 40,403 24,564
Investments:   0 0
Total fixed assets: 40,403 61,782
Current assets
Stocks: 5 49,497 19,768
Debtors: 6 488,185 579,322
Cash at bank and in hand: 98,884 62,173
Investments:   0 0
Total current assets: 636,566 661,263
Prepayments and accrued income: 0 0
Creditors: amounts falling due within one year: 7 ( 914,314 ) ( 942,008 )
Net current assets (liabilities): (277,748) (280,745)
Total assets less current liabilities: (237,345) ( 218,963)
Creditors: amounts falling due after more than one year:   0 0
Provision for liabilities: 0 0
Accruals and deferred income: 0 0
Total net assets (liabilities): (237,345) (218,963)
Capital and reserves
Called up share capital: 100 100
Share premium account: 0 0
Other reserves: 0 0
Profit and loss account: (237,445 ) (219,063 )
Total Shareholders' funds: ( 237,345 ) (218,963)

The notes form part of these financial statements

CIEH LIMITED

Balance sheet statements

For the year ending 31 December 2024 the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

This report was approved by the board of directors on 8 May 2025
and signed on behalf of the board by:

Name: Judith Hedgley
Status: Director

The notes form part of these financial statements

CIEH LIMITED

Notes to the Financial Statements

for the Period Ended 31 December 2024

  • 1. Accounting policies

    Basis of measurement and preparation

    These financial statements have been prepared in accordance with the provisions of Section 1A (Small Entities) of Financial Reporting Standard 102

    Turnover policy

    Turnover represents revenue recognised by the company, on an accruals basis, in respect of goods and services supplied, excluding Value Added Tax. Turnover is attributable to the company’s principal activities and arose almost entirely from within the United Kingdom.

    Tangible fixed assets depreciation policy

    Fixed assets are depreciated or amortised on a straight-line basis to write off the cost of these assets over their estimated useful lives. The principal rates are: Fixtures & Fittings 20% Office and IT equipment 33%

    Intangible fixed assets amortisation policy

    Intangible assets are measured at cost less accumulated amortisation, depreciation, and any accumulated impairment losses. Software costs are recognised as an intangible asset when supplied by a third party. The costs are transferred from assets under construction to computer software when the software comes into use. At that point in time, they start to be depreciated. Amortisation is charged so as to allocate the cost of Intangible Fixed Assets less their residual values over their estimated useful lives, using the straight-line method. Computer software 33% Course development 33%

    Other accounting policies

    Impairment of assets All assets are stated at lower of cost or net realisable value (NRV). Any difference is written off to the income statement. Research and development Development and computer software products are capitalised and included within Intangible Fixed Assets. a) The products are clearly defined, and the related expenditure is separately identifiable. b) The outcome of the project has been assessed with reasonable certainty as to both its technical feasibility and ultimate commercial viability. c) The aggregation of deferred development costs and any further development and other future costs is reasonably expected to be exceeded by related future revenues. d) Adequate resources will be available to ensure that the development can be completed and working capital provided to support the generation of future revenues. No depreciation is charged on assets under construction until such time that they are available for sale. The carrying value of development and computer software is subject to an annual impairment review. All other product development costs are charged to the income statement in the year in which they are incurred. Leased assets Rentals applicable to operating leases where substantially all of the benefits of ownership remain with the lessors’ are charged against profit as incurred. Stocks Stocks of publications and course materials are stated at the lower of cost or net realisable value, after making due allowance for obsolete and slow moving items. All stock items are finished goods held for resale.

CIEH LIMITED

Notes to the Financial Statements

for the Period Ended 31 December 2024

  • 2. Employees

    2024 2023
    Average number of employees during the period 15 16

CIEH LIMITED

Notes to the Financial Statements

for the Period Ended 31 December 2024

3. Intangible assets

Goodwill Other Total
Cost £ £ £
At 1 January 2024 0 498,369 498,369
Additions 0 0 0
Disposals 0 ( 3,350 ) ( 3,350 )
Revaluations 0 0 0
Transfers 0 0 0
At 31 December 2024 0 495,019 495,019
Amortisation
At 1 January 2024 0 461,151 461,151
Charge for year 0 42,793 42,793
On disposals 0 ( 8,925 ) ( 8,925 )
Other adjustments 0 0 0
At 31 December 2024 0 495,019 495,019
Net book value
At 31 December 2024 0 0 0
At 31 December 2023 0 37,218 37,218

CIEH LIMITED

Notes to the Financial Statements

for the Period Ended 31 December 2024

4. Tangible assets

Land & buildings Plant & machinery Fixtures & fittings Office equipment Motor vehicles Total
Cost £ £ £ £ £ £
At 1 January 2024 0 0 91,050 139,637 0 230,687
Additions 0 0 19,516 11,682 0 31,198
Disposals 0 0 0 0 0 0
Revaluations 0 0 0 0 0 0
Transfers 0 0 0 0 0 0
At 31 December 2024 0 0 110,566 151,319 0 261,885
Depreciation
At 1 January 2024 0 0 90,315 115,808 0 206,123
Charge for year 0 0 3,831 11,528 0 15,359
On disposals 0 0 0 0 0 0
Other adjustments 0 0 0 0 0 0
At 31 December 2024 0 0 94,146 127,336 0 221,482
Net book value
At 31 December 2024 0 0 16,420 23,983 0 40,403
At 31 December 2023 0 0 735 23,829 0 24,564

CIEH LIMITED

Notes to the Financial Statements

for the Period Ended 31 December 2024

5. Stocks

2024 2023
£ £
Stocks 49,497 19,768
Payments on account 0 0
Total 49,497 19,768

CIEH LIMITED

Notes to the Financial Statements

for the Period Ended 31 December 2024

6. Debtors

2024 2023
£ £
Trade debtors 455,744 560,151
Prepayments and accrued income 32,441 19,171
Other debtors 0 0
Total 488,185 579,322
Debtors due after more than one year: 0 0

CIEH LIMITED

Notes to the Financial Statements

for the Period Ended 31 December 2024

7. Creditors: amounts falling due within one year note

2024 2023
£ £
Bank loans and overdrafts 0 0
Amounts due under finance leases and hire purchase contracts 0 0
Trade creditors 774,889 807,490
Taxation and social security 88,630 95,967
Accruals and deferred income 50,795 38,551
Other creditors 0 0
Total 914,314 942,008