Company registration number 12403866 (England and Wales)
FE SECTOR SOLUTIONS LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2025
PAGES FOR FILING WITH REGISTRAR
FE SECTOR SOLUTIONS LIMITED
CONTENTS
Page
Balance sheet
1 - 2
Notes to the financial statements
3 - 7
FE SECTOR SOLUTIONS LIMITED
BALANCE SHEET
AS AT
31 JANUARY 2025
31 January 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
4
2,346
2,976
Current assets
Debtors
5
20,861
19,463
Cash at bank and in hand
3,374
14,346
24,235
33,809
Creditors: amounts falling due within one year
6
(10,555)
(14,541)
Net current assets
13,680
19,268
Total assets less current liabilities
16,026
22,244
Creditors: amounts falling due after more than one year
7
(1,667)
(5,667)
Provisions for liabilities
(446)
(565)
Net assets
13,913
16,012
Capital and reserves
Called up share capital
8
103
102
Profit and loss reserves
13,810
15,910
Total equity
13,913
16,012
FE SECTOR SOLUTIONS LIMITED
BALANCE SHEET (CONTINUED)
AS AT
31 JANUARY 2025
31 January 2025
- 2 -

For the financial year ended 31 January 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

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

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved by the board of directors and authorised for issue on 9 October 2025 and are signed on its behalf by:
Mr R T Butcher
Director
Company registration number 12403866 (England and Wales)
FE SECTOR SOLUTIONS LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2025
- 3 -
1
Accounting policies
Company information

FE Sector Solutions Limited is a private company limited by shares incorporated in England and Wales. The registered office is 39/43 Bridge Street, Swinton, Mexborough, South Yorkshire, S64 8AP.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

When cash inflows are deferred and represent a financing arrangement, the fair value of the consideration is the present value of the future receipts. The difference between the fair value of the consideration and the nominal amount received is recognised as interest income.

Revenue from contracts for the provision of professional services is recognised by reference to the stage of completion when the stage of completion, costs incurred and costs to complete can be estimated reliably. The stage of completion is calculated by comparing costs incurred, mainly in relation to contractual hourly staff rates and materials, as a proportion of total costs. Where the outcome cannot be estimated reliably, revenue is recognised only to the extent of the expenses recognised that are recover able.

1.3
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Fixtures and fittings
15% Reducing balance
Computers
33% Straight line

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.4
Impairment of fixed assets

At each reporting period end date, the company reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any). Where it is not possible to estimate the recoverable amount of an individual asset, the company estimates the recoverable amount of the cash-generating unit to which the asset belongs.

FE SECTOR SOLUTIONS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JANUARY 2025
1
Accounting policies
(Continued)
- 4 -

Recoverable amount is the higher of fair value less costs to sell and value in use. In assessing value in use, the estimated future cash flows are discounted to their present value using a pre-tax discount rate that reflects current market assessments of the time value of money and the risks specific to the asset for which the estimates of future cash flows have not been adjusted.

If the recoverable amount of an asset (or cash-generating unit) is estimated to be less than its carrying amount, the carrying amount of the asset (or cash-generating unit) is reduced to its recoverable amount. An impairment loss is recognised immediately in profit or loss, unless the relevant asset is carried at a revalued amount, in which case the impairment loss is treated as a revaluation decrease.

Recognised impairment losses are reversed if, and only if, the reasons for the impairment loss have ceased to apply. Where an impairment loss subsequently reverses, the carrying amount of the asset (or cash-generating unit) is increased to the revised estimate of its recoverable amount, but so that the increased carrying amount does not exceed the carrying amount that would have been determined had no impairment loss been recognised for the asset (or cash-generating unit) in prior years. A reversal of an impairment loss is recognised immediately in profit or loss, unless the relevant asset is carried at a revalued amount, in which case the reversal of the impairment loss is treated as a revaluation increase.

1.5
Financial instruments
Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Basic financial liabilities

Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future paymen ts discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. A m ounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

1.6
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

FE SECTOR SOLUTIONS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JANUARY 2025
1
Accounting policies
(Continued)
- 5 -
Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

The carrying amount of deferred tax assets is reviewed at each reporting end date and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered. Deferred tax is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the profit and loss account, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.

1.7
Employee benefits

The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets.

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

Termination benefits are recognised immediately as an expense when the company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

2
Judgements and key sources of estimation uncertainty

In the application of the company’s accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

3
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
2
2
FE SECTOR SOLUTIONS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JANUARY 2025
- 6 -
4
Tangible fixed assets
Plant and machinery etc
£
Cost
At 1 February 2024 and 31 January 2025
5,656
Depreciation and impairment
At 1 February 2024
2,680
Depreciation charged in the year
630
At 31 January 2025
3,310
Carrying amount
At 31 January 2025
2,346
At 31 January 2024
2,976
5
Debtors
2025
2024
Amounts falling due within one year:
£
£
Other debtors
20,861
19,463

Other debtors consists of directors loans £20,861 (202 4 - £19,463).

6
Creditors: amounts falling due within one year
2025
2024
£
£
Bank loans
4,000
4,000
Trade creditors
134
-
0
Taxation and social security
4,436
8,729
Other creditors
1,985
1,812
10,555
14,541

Other creditors consists of accruals £1,98 5 (202 4 - £1,81 2).

7
Creditors: amounts falling due after more than one year
2025
2024
£
£
Bank loans and overdrafts
1,667
5,667
FE SECTOR SOLUTIONS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JANUARY 2025
- 7 -
8
Called up share capital
2025
2024
2025
2024
Ordinary share capital
Number
Number
£
£
Issued and fully paid
Ordinary 'A' Shares of £1 each
100
100
100
100
Ordinary 'B' Share of £1 each
1
1
1
1
Ordinary 'C' Share of £1 each
1
1
1
1
Ordinary 'D' Share of £1 each of 0p each
1
0
1
-
0
103
102
103
102

The company issued 1 ordinary share at par value for cash consideration during the year.

2025-01-31 2024-02-01 false false false 09 October 2025 CCH Software CCH Accounts Production 2025.200 No description of principal activity Mrs E K Butcher Mr R T Butcher Mr S T Butcher 12403866 2024-02-01 2025-01-31 12403866 2025-01-31 12403866 2024-01-31 12403866 core:OtherPropertyPlantEquipment 2025-01-31 12403866 core:OtherPropertyPlantEquipment 2024-01-31 12403866 core:ShareCapital 2025-01-31 12403866 core:ShareCapital 2024-01-31 12403866 core:RetainedEarningsAccumulatedLosses 2025-01-31 12403866 core:RetainedEarningsAccumulatedLosses 2024-01-31 12403866 core:ShareCapitalOrdinaryShareClass1 2025-01-31 12403866 core:ShareCapitalOrdinaryShareClass1 2024-01-31 12403866 core:ShareCapitalOrdinaryShareClass2 2025-01-31 12403866 core:ShareCapitalOrdinaryShareClass2 2024-01-31 12403866 core:ShareCapitalOrdinaryShareClass3 2025-01-31 12403866 core:ShareCapitalOrdinaryShareClass3 2024-01-31 12403866 core:ShareCapitalOrdinaryShareClass4 2025-01-31 12403866 core:ShareCapitalOrdinaryShareClass4 2024-01-31 12403866 core:ShareCapitalOrdinaryShares 2025-01-31 12403866 core:ShareCapitalOrdinaryShares 2024-01-31 12403866 bus:Director2 2024-02-01 2025-01-31 12403866 core:FurnitureFittings 2024-02-01 2025-01-31 12403866 core:ComputerEquipment 2024-02-01 2025-01-31 12403866 2023-02-01 2024-01-31 12403866 core:OtherPropertyPlantEquipment 2024-01-31 12403866 core:OtherPropertyPlantEquipment 2024-02-01 2025-01-31 12403866 core:WithinOneYear 2025-01-31 12403866 core:WithinOneYear 2024-01-31 12403866 core:CurrentFinancialInstruments 2025-01-31 12403866 core:CurrentFinancialInstruments 2024-01-31 12403866 core:Non-currentFinancialInstruments 2025-01-31 12403866 core:Non-currentFinancialInstruments 2024-01-31 12403866 bus:OrdinaryShareClass1 2024-02-01 2025-01-31 12403866 bus:OrdinaryShareClass2 2024-02-01 2025-01-31 12403866 bus:OrdinaryShareClass3 2024-02-01 2025-01-31 12403866 bus:OrdinaryShareClass4 2024-02-01 2025-01-31 12403866 bus:OrdinaryShareClass1 2025-01-31 12403866 bus:OrdinaryShareClass1 2024-01-31 12403866 bus:OrdinaryShareClass2 2025-01-31 12403866 bus:OrdinaryShareClass2 2024-01-31 12403866 bus:OrdinaryShareClass3 2025-01-31 12403866 bus:OrdinaryShareClass3 2024-01-31 12403866 bus:OrdinaryShareClass4 2025-01-31 12403866 bus:OrdinaryShareClass4 2024-01-31 12403866 bus:AllOrdinaryShares 2025-01-31 12403866 bus:AllOrdinaryShares 2024-01-31 12403866 bus:PrivateLimitedCompanyLtd 2024-02-01 2025-01-31 12403866 bus:FRS102 2024-02-01 2025-01-31 12403866 bus:AuditExemptWithAccountantsReport 2024-02-01 2025-01-31 12403866 bus:Director1 2024-02-01 2025-01-31 12403866 bus:Director3 2024-02-01 2025-01-31 12403866 bus:SmallCompaniesRegimeForAccounts 2024-02-01 2025-01-31 12403866 bus:FullAccounts 2024-02-01 2025-01-31 xbrli:pure xbrli:shares iso4217:GBP