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Company Registration No. 08399144 (England and Wales)
Enlighten Training & Consultancy Limited Unaudited accounts for the year ended 31 October 2025
Enlighten Training & Consultancy Limited Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
- 2 -
Enlighten Training & Consultancy Limited Company Information for the year ended 31 October 2025
Directors
Nicholas Bradley Eleanor Pyemont
Company Number
08399144 (England and Wales)
Registered Office
The Brew Eagle House Ltd Eagle House 163 City Road London EC1V 1NR United Kingdom
Accountants
Beyond Numbers Ltd 16 Copper Ridge Chalfont St Peter Bucks SL9 0NF
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Enlighten Training & Consultancy Limited Statement of financial position as at 31 October 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Intangible assets
4
12,000 
- 
Tangible assets
5
1,153 
2,344 
Investments
6
29,256 
24,001 
42,409 
26,345 
Current assets
Debtors
7
29,329 
17,295 
Cash at bank and in hand
121 
- 
29,450 
17,295 
Creditors: amounts falling due within one year
8
(78,427)
(47,137)
Net current liabilities
(48,977)
(29,842)
Total assets less current liabilities
(6,568)
(3,497)
Creditors: amounts falling due after more than one year
9
(20,943)
(24,150)
Provisions for liabilities
Deferred tax
(219)
(446)
Net liabilities
(27,730)
(28,093)
Capital and reserves
Called up share capital
10
100 
100 
Profit and loss account
(27,830)
(28,193)
Shareholders' funds
(27,730)
(28,093)
For the year ending 31 October 2025 the company was entitled to exemption from audit 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 17 July 2026 and were signed on its behalf by
Nicholas Bradley Director Company Registration No. 08399144
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Enlighten Training & Consultancy Limited Notes to the Accounts for the year ended 31 October 2025
1
Statutory information
Enlighten Training & Consultancy Limited is a private company, limited by shares, registered in England and Wales, registration number 08399144. The registered office is The Brew Eagle House Ltd, Eagle House, 163 City Road, London, EC1V 1NR, United Kingdom.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. 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.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Computer equipment
25% straight line
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation. If the useful life of the asset is indefinite, the asset is not amortised and is tested annually for impairment.
4
Intangible fixed assets
Other 
£ 
Cost
At 1 November 2024
- 
Additions
12,000 
At 31 October 2025
12,000 
Amortisation
At 1 November 2024
- 
At 31 October 2025
- 
Net book value
At 31 October 2025
12,000 
- 5 -
Enlighten Training & Consultancy Limited Notes to the Accounts for the year ended 31 October 2025
5
Tangible fixed assets
Computer equipment 
£ 
Cost or valuation
At cost 
At 1 November 2024
73,779 
At 31 October 2025
73,779 
Depreciation
At 1 November 2024
71,435 
Charge for the year
1,191 
At 31 October 2025
72,626 
Net book value
At 31 October 2025
1,153 
At 31 October 2024
2,344 
6
Investments
Other investments 
£ 
Valuation at 1 November 2024
24,001 
Additions
9,256 
Fair value adjustments
(4,001)
Valuation at 31 October 2025
29,256 
7
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
Trade debtors
29,208 
8,052 
Accrued income and prepayments
121 
1,027 
Other debtors
- 
8,216 
29,329 
17,295 
8
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
Bank loans and overdrafts
5,327 
12,553 
VAT
16,502 
4,260 
Trade creditors
19,388 
48,531 
Taxes and social security
312 
(20,090)
Other creditors
363 
- 
Loans from directors
29,602 
- 
Accruals
6,933 
1,883 
78,427 
47,137 
9
Creditors: amounts falling due after more than one year
2025 
2024 
£ 
£ 
Bank loans
20,943 
24,150 
- 6 -
Enlighten Training & Consultancy Limited Notes to the Accounts for the year ended 31 October 2025
10
Share capital
2025 
2024 
£ 
£ 
Allotted, called up and fully paid:
100 Ordinary shares of £1 each
100 
100 
11
Loans to directors
Brought Forward 
Advance/ credit 
Repaid 
Carried Forward 
£ 
£ 
£ 
£ 
Nicholas Bradley
- 
(2,398)
(32,000)
29,602 
- 
(2,398)
(32,000)
29,602 
12
Average number of employees
During the year the average number of employees was 2 (2024: 4).
- 7 -