Centre for English Language Teaching Ltd - Accounts to registrar (filleted)

REGISTERED NUMBER: 02469983 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 December 2024

for

CENTRE FOR ENGLISH LANGUAGE TEACHING

LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

Chartered Accountants' Report

6

DIRECTORS:

Ms G Durighello

Mr G R Nelson

SECRETARY:

Ms G Durighello

REGISTERED OFFICE:

6 Salisbury Road

Cardiff

South Glamorgan

CF24 4AD

REGISTERED NUMBER:

02469983 (England and Wales)

ACCOUNTANTS:

James de Frias

Chartered Accountants

Llanover House

Llanover Road

Pontypridd

Rhondda Cynon Taff

CF37 4DY

CURRENT ASSETS

Stocks

2,450

2,375

Debtors

5

263,162

281,222

Cash at bank and in hand

8,772

10,768

274,384

294,365

CREDITORS

Amounts falling due within one year

6

60,070

56,374

NET CURRENT ASSETS

214,314

237,991

TOTAL ASSETS LESS CURRENT
LIABILITIES

214,314

237,991

CREDITORS

Amounts falling due after more than one
year

7

8,279

18,279

NET ASSETS

206,035

219,712

CAPITAL AND RESERVES

Called up share capital

100

Retained earnings

205,935

219,612

SHAREHOLDERS' FUNDS

206,035

219,712

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 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.

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 23 September 2025 and were signed on its behalf by:

Mr G R Nelson - Director

1.	STATUTORY INFORMATION

Centre for English Language Teaching 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.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Fixtures and fittings

-

33% on cost and 15% on cost

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 18 (2023 - 19 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

and

fittings

£

COST

At 1 January 2024

and 31 December 2024

110,451

DEPRECIATION

At 1 January 2024

and 31 December 2024

110,451

NET BOOK VALUE

At 31 December 2024

-

At 31 December 2023

-

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.24

31.12.23

£

Trade debtors

12,715

33,655

Other debtors

250,447

247,567

263,162

281,222

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.24

31.12.23

£

Bank loans and overdrafts

10,000

Taxation and social security

3,545

3,312

Other creditors

46,525

43,062

60,070

56,374

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.12.24

31.12.23

£

Bank loans

8,279

18,279

8.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 31 December 2024 and 31 December 2023:

31.12.24

31.12.23

£

Mr G R Nelson and Ms G Durighello

Balance outstanding at start of year

(789

)

(494

)

Amounts advanced

40,281

-

Amounts repaid

(50,000

)

(295

)

Amounts written off

-

Amounts waived

-

Balance outstanding at end of year

(10,508

)

(789

)

9.	ULTIMATE CONTROLLING PARTY

The company was under the control of its two directors Mr G Nelson and Ms G Durighello throughout the current and previous years.

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Centre for English Language Teaching Limited for the year ended 31 December 2024 which comprise the Income Statement, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of Centre for English Language Teaching Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Centre for English Language Teaching Limited and state those matters that we have agreed to state to the Board of Directors of Centre for English Language Teaching Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Centre for English Language Teaching Limited and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Centre for English Language Teaching Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and loss of Centre for English Language Teaching Limited. You consider that Centre for English Language Teaching Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Centre for English Language Teaching Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

James de Frias

Chartered Accountants

Llanover House

Llanover Road

Pontypridd

Rhondda Cynon Taff

CF37 4DY

24 September 2025