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Registered Number: 10521599
England and Wales

 

 

 

EF TRAINING LIMITED



Unaudited Financial Statements
 


Period of accounts

Start date: 01 January 2024

End date: 31 December 2024

EF TRAINING LIMITED
Contents Page
For the year ended 31 December 2024
Director Jayne Ann Ellis
Registered Number 10521599
Registered Office 10 Follet Close
Old Windsor
Windsor
England
SL4 2NZ
Accountants Melanie Curtis Accountants Ltd
65 Peach Street
Wokingham
Berkshire
RG40 1XP
1
Director's report and financial statements
The director presents his annual report and the financial statements for the year ended 31 December 2024.
Principal activities
Principal activity of the company during the financial year was of specialised training activities.
Director
The director who served the company throughout the year was as follows:
Jayne Ann Ellis

On behalf of the board.


----------------------------------
Jayne Ann Ellis
Director

Date approved: 08 September 2025
2
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of EF TRAINING LIMITED for the year ended 31 December 2024 which comprise the Statement of Income and Retained Earnings, Statement of Financial Position 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 Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/rulebook.

This report is made solely to the director of EF TRAINING LIMITED in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of EF TRAINING LIMITED and state those matters that we have agreed to state to the director of EF TRAINING LIMITED in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/factsheet163. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its director for our work or for this report.

It is your duty to ensure that EF TRAINING 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 profit of EF TRAINING LIMITED. You consider that EF TRAINING 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 EF TRAINING 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.



....................................................

Melanie Curtis Accountants Ltd
65 Peach Street
Wokingham
Berkshire
RG40 1XP
08 September 2025
3
 
 		 Notes
 		 2024
£		   2023
£
Turnover 321,670    360,131 
Cost of sales (37,141)   (66,878)
Gross profit 284,529    293,253 
Administrative expenses (213,365)   (285,397)
Other operating income 299    449 
Operating profit 71,463    8,305 
Other interest receivable and similar income 969    781 
Interest payable and similar charges (191)   (3,069)
Profit/(Loss) on ordinary activities before taxation 72,241    6,017 
Tax on profit on ordinary activities (15,860)   (9,360)
Profit/(Loss) for the financial year 56,381    (3,343)
 
4
 
 		 Notes
 		 2024
£		   2023
£
Fixed assets      
Tangible fixed assets 3 19,685    12,813 
19,685    12,813 
Current assets      
Debtors 4 73,634    69,683 
Cash at bank and in hand 65,817    35,769 
139,451    105,452 
Creditors: amount falling due within one year 5 (35,905)   (24,216)
Net current assets 103,546    81,236 
 
Total assets less current liabilities 123,231    94,049 
Creditors: amount falling due after more than one year 6 (3,666)   (8,436)
Provisions for liabilities 7 (4,654)   (2,083)
Net assets 114,911    83,530 
 

Capital and reserves 		     
Called up share capital 100    100 
Profit and loss account 114,811    83,430 
Shareholders' funds 114,911    83,530 
 


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

Director's responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These 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 to the Registrar of Companies.
The financial statements were approved by the director on 08 September 2025 and were signed by:


-------------------------------
Jayne Ann Ellis
Director
5
  Equity share capital   Retained Earnings   Total
£ £ £
At 01 January 2023 100  110,273  110,373 
Profit for the year (3,343) (3,343)
Total comprehensive income for the year -  (3,343) (3,343)
Dividends (23,500) (23,500)
Total investments by and distributions to owners -  (23,500) (23,500)
At 31 December 2023 100  83,430  83,530 
At 01 January 2024 100  83,430  83,530 
Profit for the year 56,381  56,381 
Total comprehensive income for the year -  56,381  56,381 
Dividends (25,000) (25,000)
Total investments by and distributions to owners -  (25,000) (25,000)
At 31 December 2024 100  114,811  114,911 
6
General Information
EF TRAINING LIMITED is a private company, limited by shares, registered in England and Wales, registration number 10521599, registration address 10 Follet Close, Old Windsor, Windsor, England, SL4 2NZ.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by Section 1A of the standard)
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.
Taxation
Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted
Deferred taxation
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date.

Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.

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.

Current and deferred tax assets and liabilities are not discounted.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:


Plant and Machinery 20% Reducing Balance

Computer Equipment 20% Reducing Balance
Plant and Machinery 20% Reducing Balance
Computer Equipment 20% Reducing Balance
Provisions
Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.
2.

Average number of employees

Average number of employees during the year was 7 (2023 : 9).
3.

Tangible fixed assets

Cost or valuation Plant and Machinery   Computer Equipment   Total
  £   £   £
At 01 January 2024 19,222    9,581    28,803 
Additions 245    9,927    10,172 
Disposals -    -    - 
At 31 December 2024 19,467    19,508    38,975 
Depreciation
At 01 January 2024 14,725    1,265    15,990 
Charge for year 939    2,361    3,300 
On disposals -    -    - 
At 31 December 2024 15,664    3,626    19,290 
Net book values
Closing balance as at 31 December 2024 3,803    15,882    19,685 
Opening balance as at 01 January 2024 4,497    8,316    12,813 


4.

Debtors: amounts falling due within one year

2024
£		   2023
£
Trade Debtors 47,508    43,245 
Taxation Recoverable 6,750    6,750 
Directors' Current Accounts 19,376    19,688 
73,634    69,683 

5.

Creditors: amount falling due within one year

2024
£		   2023
£
Trade Creditors 12,809    2,271 
Bank Loans 4,770    4,634 
Social Security and Other Tax 18,326    16,430 
Other Creditors -    881 
35,905    24,216 

6.

Creditors: amount falling due after more than one year

2024
£		   2023
£
Bank Loans - 1-2 years 3,666    4,770 
Bank Loans - 2-5 years -    3,666 
3,666    8,436 

7.

Provisions for liabilities

2024
£		   2023
£
Deferred Tax 4,654    2,083 
4,654    2,083 

8.

Advances and Credits



Year Ended 31.12.2024
The following advances and credits to a director subsisted during the years ended 31 December 2024 and 31 December 2023:

Current year (2024)
Brought Forward
£		Amount
£		Interest
£		Repaid
£		Written Off
£		Waived
£		Carry Forward
£
Year Ended 31.12.202419,688 - - 312 - - 19,376 
19688003120019376
Previous year (2023)
Brought Forward
£		Amount
£		Interest
£		Repaid
£		Written Off
£		Waived
£		Carry Forward
£
Year Ended 31.12.202420,000 - - 312 - - 19,688 
20000003120019688
9.

Exceptional Item

Accrued expenses

Financial statements include a reversal of Nil (2023 £37,000) of costs accrued for the provision computer & software expenses within financial statements prepared to 31 December 2021. Costs at this level were not incurred during the following year. This has a material effect within the current year's income statement and company profitability overall.

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.
7