Company registration number.. 12496030
Charity Wlstration number.. 1149568
Community Education Employment And Advice LTD
IA cornpany limited by share capital)
Annual Report and Financial Statements
for tha period from 1 April 2023 10 31 January 2024
RM Accountancy Sèrvices
Castle Cavendish Business Centre
Dorking Road
Nottingham
NG7 SPN

Community Education Employment And Advice LTD
Contents
Refgrence and Administrative Details
Strategic Report
Trustees, Report
3105
Accoun18nts' Rèport
Slalemenl of Financial Activities
7108
Balance Sheet
9t010
Notes lo the Financial Statements
11to25

Community Education Employment And Advice LTD
Referènce and Administrative Details
Charity Reg15tratlon Numb•r
1149568
Company R•glstratlon Number 12496030
The charity is incorporalod in England and Wales.
Casue Cavendish Business Centre
Dorking Road
Nottingham
NG7 5PN
Registered Offi¢•
Accountants
RM Accountancy Services
Casfje Cavendish Businass Centre
Dorking Road
Nottingham
NG7 5PN
Page 1

Community Education Employment And Advice LTD
Strategic Report for the Period from 1 April 2023 to 31 January 2024
The trustees, who are directors for the purposes of company law, present Iheir slrategic report for the
period from 1 April 2023 10 31 January 2024, in compliance with s414C of the Companies Act 2006.
The slrale9ic report was approved by th8 trust88s of th8 charlty on
by..
8nd sign8d on its behalf
Mrs Ruksanna Malik
Trustee
Mr Wajid Hussain
Trustee
Page 2

Community Education Employment And Advice LTD
Trustees. Report
The trustees, who are directors IDr the purposes of company law. present the annual report togelher with
the financial statements of the charitable company for the period ended 31 January 2024.
Obj¢etlves and activitie5
Objects and aims
Bring the community together, increase cohesion and redueè r8ciallreligious tension. Improve health and
wellbeing for thosa suffering from chronic illness, diabetes, high blood pressure, mental heatth issues or
those feeling generally low and in poor physical health
Publlc benofit
Wg provide support via self-help groLJPS where everyone can spgak freely and share their oxpèriances
with Dlhers and r&¢eive special input from experts. We regularly run courses and workshops in lrfestye
change and haalthy cooking elc.we provide Ir8ining to improve digital skills.
The trLJSt8as confim that they have complied ￿rith the requirements of section 17 of the Charities Act
2011 to have due regard lo tha public benefit guidance publish9d by the Charity Commission for England
and Wales.
Trustees and offlcers
The trustees and officers $arving during the year and since tho ygar end were as follows..
Trustees..
Mrs Ruksanna Malik
Mr Rizwan IQBAL
Mr Walid Hussain
structure. g¢v•rnane• and management
Flnanclal Instruments
Oblectlves and policies
The charity'5 activities exp058 it to a number of financial risks including credit risk, cash flow risk and
liquidity risk. The usg (>f financial derivatives is govemed by tha charity's policies approved by the board
of Iruslees, which provide written principle5 on the use of financial derivatives lo manage these risks. The
charity does not Ljse derivative financial instrumants for speculative purposes.
Cash flow risk
The charity's acliwtie5 expose 11 Primari￿ to the financial risks of changes in foreign currency exchange
rates and interest rates. The charity uses foreign exchangè forward contracts and int¢resl rale swap
contracts lo htsdge these exposures.
Inte￿st bearing assets and liabillllgs are held at fixed rate lo ensure cèrtainty of cash flows.
Page 3

Communlty Educatlon Employment And Advlc8 LTD
Trustees. Report
Credit risk
The charity's principal financial assets are bank balances and cash. trade and other receivables, and
inveslmenls.
The charity's cr8dit risk is prfmarily attribul8blg to its trade receNables. The amounts prèsènted in the
balance sheet are nel of allowances for doubtful ro¢0ivablos. An allowance for impairment is made whero
there is an identified loss event which, based on previous experience, is evidence of a reduction in the
recover8bility of tha cash flows.
Thé credit risk on liquid funds and derlvatfvè ffnan¢ial Instrumentsls Ilmlt8d bècausè th6 count&rpartl8S
are banks with high credit-ratings assigned by international credit-rating agencies.
The charity has no signtfioanl concentration of credit risk, with exposure spread over a large nurnber of
counterparties and customers.
Llquidity risk
In order lo maintain liquidity to ensure that sufficient funds are available for ongoing operations and future
developwenls, the charity uses a mixture of long-term and short-lemi debt finance.
Further details regarding liquidity risk Can be found in the Stslemenl of aG¢ounting policies in the financial
statements.
Stat•m&nt of Trust8es' Rèspon$lbllitl¢$
Thè trustees (who are also tho dir9clors of Community Education Empk)ym&nl And Advice LTD for the
purposes of company lawl are responsible for preparing the trustees, report and the financial statements
in accordance with the United Kingdorn Accounting Standards Iunited Kingdom Generally Accepted
A¢¢ounting Practice) and appli¢able law and regulations.
Company law requires the trustees tr) prepare financial statements for each financial period. Under
CDrnpany law the trustees musl not approve the financial statements unless they are satisfied that they
gNe a true and fair view of tho slate of affairs of the charitable company and of its incoming resource5
and application of rasourc8s, including its income and expenditure, for that pgriod. In pr&paring Ih8se
financial statements, the trustees are reouired to".
select Suitab￿ accounting policies and apply them consistently.,
obserye the rnelhods and principles in the Charities SORP.,
makè ludgèm8ntS and èslim8tes that arg reasonable and prudent.,
stste whether applicabl¢ UK Accounting Standards have been followed, subjgcl to any material
departures disclosed and explained in the financial statements.. and
prepare the financial slalements on the going concern basis unless it is inappropriate to presume ihat
the charitable company will continue in business.
The trusteès are responsible for keeping adequate accounts'ng records that are suffi¢i8nt lo show and
axplain the charitable companys transactions and dis¢lose with reasonable accuracy at any time tho
financial position of the charitable company and enable them to ensure that the financial statements
Cornply wlh the Cornpanies Act 2006. They are also responsible for safeguarding the assets of the
charitable company and hencg lor tsking reasonable stsps for the prfjvgntion and d&t@¢tion of fraud and
other irregularities.
Page 4

Community Education Employment And Advice LTD
Trustees. Report
The annual r&port was approved by the Iruslees of the charity on
by..
and signed on its behalf
Mrs Ruksanna Malik
Trustee
Mr Wajid Hussain
Trustee
Page 5

Chartered Accountants, Report to the Trustees on the Preparation of the
Unaudited Statutory Accounts of
Community Education Employment And Advice LTD
for the Perlod Ended 31 January 2024
In order to assist you lo fulfil your duties under the Companies Act 2006, we have prepared for your
approval the accounts of Community Education Employrnent And Advice LTD for the period ended 31
January 2024 as sel out on pages 7 10 25 from the company's accounting records and from informatlon
and explanations you have givon us.
It is your duty to ensure that Community Education Employment And Advice LTD has kept adequate
accounting records and to prepare slalulory accounts that give a true and fair view of the assets,
liabilities, financial p0511ion and results of Community Education Employment And Advi¢e LTD. You
consider that Community Educatlon Employment And Advlcg LTD Is exempt from the statutory audit
requirement lor the period.
We have not been instructed to carry out an audit or a review of the accounts of Community Educatio
Employment And Advice LTD. For this reason, we have not verified the accuracy or complelèn8ss of tha
accoLJnting records or information and explanations you hava 9iven io us and wa do not. therefore,
express any opinion on the statutory accounts.
RM Accountancy Services
Castle Cavendish Business Centre
Dorking Road
Nottingham
NG7 5PN
Dale..
Page 6

Community Education Employment And Advice LTD
Statement of Financial Actlvltles for the Period from 1 April 2023 to 31 January
2024
(Including Income and Expendlture Account and Statement of Total Recognised
Gains and Losses)
Unrestrlcted
funds
Total
2024
Not
In¢om• and Endowments from-
Donations and legacies
Charitable activits'es
Other incorne
40,000
5,651
41,883
40,000
5.651
41.883
Total income
87,534
87,534
Expandlture on..
Ralsing funds
Charitable activities
178,3161
3,283
178,3161
3,283
Total expenditure
81,599
81,599
Ngt income
Transfers between funds
5,935
29,875
5,935
29,875
Net movement in funds
35.810
35,810
Rèconclllatlon of funds
Total funds brought forward
Totsl funds carried forward
9,186
9,186
44,996
Unrestrictèd
fund5
44.996
Total
2023
Noto
Income and Endowments from:
Donations and 18ga¢i$s
Charitable 8ctiviti8s
Other in¢om9
33.500
11,422
12.074
33,500
11,422
12,074
Total incom
56,996
56,996
Expendtture on-
Raising funds
Charitable aclivili8s
(55.8001
481
155.8001
481
Total expenditurè
56,281
56,281
Net income
Transfers between funds
715
7,105
715
7,105
Net movement in funds
7,820
The notes on pages I 110 25 form an integral part of these financial statements.
Page 7
7,820

Community Education Employment And Advice LTD
Statement of Financial Activities for the Period from 1 April 2023 to 31 January
2024
(Includlng Income and Expendlture Account and Statement of Total Recognised
Gains and Losses)
Unrestricted
funds
Total
2023
Note
Ro¢on¢illatlon of funds
Total funds brought forward
Total funds ¢arri&d forward
1,366
1,366
15
9,186
9,186
All of thè charity's activities derivè from continuing opèrations during thè above periods.
The fund5 breakdown for 2023 is showll in note 15.
The notes on pages 11 to 25 form an integral part of these financial siatements.
Page 8

Communlty Educatlon Employment And Advice LTD
(Registration number: 12496030)
Balance Shèet as at 31 January 2024
2024
2023
Nola
Fixed asset$
Tanglble assets
11
399
Current assets
Debtors
Cash al bank and in hand
12
13
7.383
40,573
7,383
2,561
47.956
9.944
Creditors.. Amounts falling du• wlthln on8 year
14
3,359
758
Net curront assets
44,597
9.186
Net a$$&ts
44,996
9,186
Fund$ of the charity:
Unre$trletèd income funds
Unrestricted funds
44.996
9,186
TolaS funds
15
44.996
9.186
For tho financial period ending 31 January 2024 the charity was entitled to exemption from audit under
saction 477 of th8 Corllpanies Act 2006 relating lo sin811 Companies.
Dir8Ctors' responsibilities..
The members havè not r8quired the charity lo obtsin an audit of its accounts for the period in qugstion
in accordance with section 476., and
Thg directors acknDwledge Ihtsir rèsponsibilities for complwng with the requirements of the Act with
respect to accounting records and the preparation of 8¢¢ounis.
The notes on pages 11 to 25 form an integral part of these financial statements.
Page 9

Community Education Employment And Advice LTD
(Registration number: 12496030)
Balance Sheet as at 31 January 2024
The financial statements on pages 7 to 25 wfyrg approv8d by the Irustg9s, and authorised for issue on
and signed on their behalf by..
uksanna Malik
Trustee
Mr Wajid Hussain
Trusltsè
nancial 5talemenls on pages 7 to 25 were approved by the truslees. and authorised for issue on
.%F.è.o$14. and signed on their behalf by..
Mr
uksanna M81ik
Trustea
Mr Wajid Hussain
Trustee
The notes on pages 11 10 25 form an integral part of these financial statements.
Pag6 10

Communlty Educatlon Employment And Advice LTD
Notes to the Financial Statements for the Perlod from 1 April 2023 to 31 January
2024
1 Charlty status
The charity is limited by shar8 c8pilal, incorporatod in England And Wales.
The address of ils regist8rèd office is..
Castle Cavendish Business Centre
Dorking Road
Nottingham
NG7 5PN
Authorised for Issue date
2 Accounting pollcl8s
Summary of slgnificant accounting policies and key accounting èstlmates
The principal accounting policies applied in the preparation of these flnancial statements are set tsul
below. These policies have been consisl8ntly applied to all tha ygars presented, unless olherws& statèd.
ststeTn¥nt of compllanco
The financial statements have been prepared in accordance with Accounting and Reporting by Charities..
ststement of Recommended Practice lapplio8ble to ch8rffj8s prapAring their accounts in accord8n¢g ￿th
the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 10211 (issued in
October 20191 Icharities SORP IFRS 10211, the Financial Reporting Stsndard applicable in the UK and
Rèpublic of Ireland IFRS 1021 and the Cornpanies A¢1 2006.
Basis of preparation
Community Education Employmgnt And Advice LTD meets the definition of a publi¢ benefit entity under
FRS 102. Assets and liabilities are initially recognised al hisloriG81 ¢ost or transaction value unless
olh8Th¥is8 staled in the relevant accounting policy notes.
Going ¢on¢•rn
The Irusle$5 consider that there are no material uncertainties about the charitys ability to continue a5 a
going concem nor any signif￿ant areas of uncertainty that affect the carrwng value of assets held by the
charity.
Exemption from pr&parlng a cash flow statement
The charity optod to early adopt Bulletin 1 published on 2 February 2016 and hav8 th@refore not included
8 ¢ash Ik>w statement in these financial slalements.
Page 11

Community Education Employment And Advice LTD
Notes to the Financial Statements for the Period from 1 April 2023 to 31 January
2024
Transition to FRS 102
In preparing the accoLJnts, the trusteas have considered whether in applwng the accounting policies
required by FRS 102 and the Char((ies SORP FRS 102 a restatement of comparative items was required.
No reslalemen15 are required as a result of the transition lo FRS 102.
Income and endowrnents
All income is recognised once the charity ha5 enlillemenl to the income, il is probab5e that the income will
be rectslved and the amount of the income receivable can be measured reliably.
Lknnatlons and legacles
Donations are recognised when the charity has be&n notified in writing of both th& amount and seltlèmant
dale. In the event that a donation is subject lo ccsndilions that require a level of performance by the charity
before the oharity is ontilled lo the funds, the income 15 deferred and not recogni5ed ulllil either those
conditions are fully met, Dr the fulfilment of those conditions is wholly wthin the control of the charity and it
is Probab￿ that these conditions will be fulfilled in the reporting period.
Expèndituro
All expenditure is recognised onc8 the￿ is a 18ga1 or constructiv8 obligation to that 8xpanditura, it is
probable selllemenl is required and the amount can be measured reliably. All costs are allocated lo the
applicable expenditure he8ding that aggregate SiTnilar costs to that category. Where costs c8nnot b8
directly attributed to particular headings they have been allo¢aled on a basis Gonsistent with the use of
resources. wlh central staff costs allocated on the basis of lirne spent, and depreciation charggs
allo¢aled on thg portitsn Of the asset's use. Other support costs are allocated based on the spread of staff
costs.
Ralslng lund$
These are costs incurred In attracling voluntary income, the management of investmen15 and those
Incurrad in trading Activitiès that raise funds.
Support costs
Support costs in¢lude ¢enlr¥l functions and have been allocated to activity cost categories on 8 basi5
consistent with the use of resources, for example, alloGallng propgrty costs by floor areas, or per ¢apita,
staff costs by the time spent and other costs by thèir usag8.
Govern•n¢e ¢o$t$
These include the c051s attributabSe lo the charity's compliance with conslilulional and slalutory
requirements, including audit, strategic management and trustees's meetings and reimbursed expenses.
Pag9 12

Community Education Employment And Advice LTD
Notes to the Financlal Statemenls forthe Period from 1 April 2023 to 31 January
2024
Taxation
The charity is ¢onsidarad to pass the tests set out in Paragraph 1 Schedule 6 01 the Finance Act 2010
and therefore it meets the definition of a charitable company for UK corporation tax purposes.
Aecordingly, the charity is potentially exempl frorn 18xalion in respect of income or capital gains r&¢eived
thin categorie5 covered by Chapter 3 Part 11 of the Corporation Tax Act 2010 or Se¢tion 256 of the
Taxation of Chargèabl& Gains Act 1992, to the exlent that such income or gains arè applied exc5usivety lo
charitable purposes.
Tangible fixed assets
Individual fixed as5els costing £0.00 or more are initially recorded al cost, less any stjbsequent
accumulatsd deprèciation and subsequent accumulated impairment losses.
Depreciation and amortl$atlon
Depreciation is providtsd on langibla fixed ass8ts so as lo write off the ciisl or v8luation, less any
eslimaled rgsidual value. over their expecled useful economic life as follows..
Trado dèbtors
Trade debtors are amounts due from customers for mer¢handis8 sold OT service5 performed in tho
ordinary course of business.
Trade debtors are recognised initially al the Ir8ns8¢tion prfc8. They are subsequently measurgd at
amortised cost using the effective inteTeSt mèthod. lèss provision for irnpairmenl. A provision for the
impairment of trade debtors is established when there is objective eviden¢8 that the charity not be
abl8 tr> collect all amounts due according lo the original terms of th& receivables.
Cash and cash equlvalènts
Cash and cash equivalents comprisg cash on hand and call deposits. and olheT short-t8rm highty liquid
investments that are readily convertible to a known amount of cash and are subject to an insignificant risk
of chang¢ in value.
Trade creditors
Trade creditors are obligations to pay for goods or services that have been 8¢quirèd in ihe ordinary
course of bllslnèss from suppliers. Accounts payable are classified as current liabilities if the charity does
not havo an unconditional right, al the end of the reporting period, lo defer settlement of the creditor for al
least ￿e1ve months after the reporting dale. If there is an unconditional right lo defer Settlement for at
least twelve tllonths after the reporting date, they are presented as non-currtsnt liabiliiies.
Trad8 creditors are recognised initially al the Irans8clion pri¢8 and subsequently rneasured at 8morts8d
cost using the effective interest method.
Page 13

Community Educatlon Employment And Advlce LTD
Notes to the Financial Statements for the Period from 1 April 2023 to 31 January
2024
Borrowlngs
Intorost-b¢aring borrowings are initially recorded al fair value, nel of Iran5a¢tion ¢osts. Inlorest-b&aring
borrowings are subsequently carried at amortised cost, with the difference bebmeen the proceeds, nel of
transaction costs, and the amount due on redemption being recognised as a charge lo the Statement of
Financial Activities over the perioLI of the relevant borrowing.
Interest expense 15 recognised on the basis of the effective interest method and is included in interest
payable and slmllar charges.
Borrowings are classified as current liabililies unle55 the Ghaiity has an unconditional right lo defer
settlement of the liability for al least twelve months after the reporting date.
Foreign exchange
Transactions in foreign currencies are recorded at th8 rat& of 8xchange at the date ol the transaction.
Monetary assets and liabilities denominated in foreign currencies at the balance sheet dale are reported
at tha ratas ol èxehanga pravallSng 81 that dale.
The results of ov&rseas operations are translated al the average rates of exchange during th8 period and
their balan¢8 sheets al the rates ruling al the balance sheet dale. Exchange differences arising on
translation of the opening net assets and rèsults of oversèas operations are reported in other
cornprehensive incorne and accumulated in equity (attributed to non-controlling interests as appropriatel.
Olher exchange differences are reeognised in the Ststernent of Finan¢ial Act￿ltIeS In the period in which
they arise except for..
11 exchange differences on transactions entered into to hedge certain forgign currency risks (see abov81',
21 exchange dTffer8nces arising on gains Of losses on non-monetary items which are recognised in other
comprehensive income., and
31 in the case of the consolidated financial statements, exchange differences on monetary items
recèivablè from or pay8bl@ to a foreign operation for which settlement is n&ilher planned nor likèly tts
occur Itherelore forming part of the net investmonl in the forefjgn operation). which are recognised in other
cornprehensive income and reported under equity.
Fund structure
Unrastrictad income funds are gen&ral funds that a￿ 8vailabl& for use al the tn2Stees discretion in
furtherance of the objectives of the charity.
Page 14

Community Education Employment And Advice LTD
Notes to the Financial Statements for the Period from 1 Aprll 2023 to 31 January
2024
Flnancial instrumènts
Classifiratfflon
Financial assets and financial liabilities are recognised when thè charity becomes a party to the
conlraclual provisions of the instrument.
Financial liabilities and equity instruments are classified according to the substance of the contractual
arrangements entered intc>. An aquity instr*Jmenl is any contract that evidences a residual interest In tho
assets ol the charily after deducting all of its liabilities.
R¢eognltlon and measurement
All financial assets and liabilities are irTrili8lly mgastjrad at transaclN)n price lin¢luding transaction costs),
except lor those financial asse15 classified as at fair value through protit or loss. which are inillally
measured al fair valuè (which is normally the transaction pri¢& 6xcluding transaction cos151, unloss the
arrangement ¢onstitutes a financing Iransaclion. If an arrangement constitutes a financing transaction, the
financial asset or financi81 liability is maasured at the present valu8 of the future payments discounted al
market rale of interest for a similar debt instrument.
Finan¢i81 assets and liabilities are only offset in the statement of financial position wh8n, and only when
there exists a legally enforceable right to set off the recognised amounts and the charity intends either lo
settle on a nel basis, or lo reallsa the asset and settle the liability slmultsneously.
Financial assets are der8Gognised when and only when al the conlr8¢lual rights to the cash flows from
the financial asset &xpira or arè setU8d. bl the charity transfers to another party substantially all of the
risks and rewards of ownership of the financial asset, 01 cl the charity, despite having rètsined some, but
not all, significant risks and rewards of owngrship. has transferred control of the ass¢t to another party.
Financial liabilities arg derecognised only when the obligation specified in the contract is dl$¢harged,
cancelled or expires.
Page 15

Community Educatlon Employment And Advlce LTD
Notes to the Flnancial Statements for the Period from 1 April 2023 to 31 January
2024
Debt instruments
Dabt instruments which m88t th8 following Conditions are subsequently measured al amortised cost using
the effeclive interest methDd'.
lal The contractLJal return lo the holder is lil 8 fixed 8mounl,' lill a positive fixed rale or a posf(ive variable
rate.. or liiil a combination of a positive or a negative fixéd rate and a positive variable rate.
{bl The ¢ontract may prowde for repayments of the principal OT the return to the holder Ibul not both) to be
linked to a single relevant observable indtsx of gengral price inflation of the currency in which the debt
instrument is denominated. provided such links are nol leveraged.
lel Thè contract may provide for a determinable variation of the return to the holder during the life of the
instrument, provided that lil the new rate satisfies Gondi<ion lal and the variation is not conlingenl on
future events other than111 a change of a contractual variable rate,'121 to protect the holder against credit
dtrterioralion (>f the issugr., 131 changes in levies applied by a central bank or arising from changes in
relevant laxalion or law., or lill the new rate is a ma￿at ratè of int8r8st and satisfies condlfjon {al.
Id} Thor& is no contractual provision that could, by 115 terms. re5uII in the holdeT losing the principal
amount or any interest attrlbutabltr to tho currgnl peri￿1 or prior period5.
lel Contractual provisions that pèrmit the issuer lo prepay a debt instrument or permit the holder lo pul il
back to the issuer before maturity ara not eontingent on future even15. Other than lo protect the holder
against the credit delerioralion of the issuer or a change in control of the issuer, or to protect the holder or
issuor against changes in levies applied by a central bank or arising from changes in relevant taxation or
law.
{Q Contra¢tual provislons may permit the extension of the term of the debt instrument, provided that the
return to the holder and any olh&r ¢ontsaGtval provisions applicable during the extended term satisfy the
conditions of paragraphs lal to (¢1.
Debt instruments that ar& ¢lassified as payable or receivab￿ within one year on initial recognition and
which Meet the abDve condilions arè moasured at the undiscounted amount of the cash or other
consideration expected lo be paid Of received, net ol impairmenl.
With the exception of some hedging inslrumonts, olh8r debt Instruments not meotlng these conditions are
measured al fair value through profit or bss.
Commltments to make and ra¢eive loans which Tneel the conditions rllenlioned above are measured al
cosl Iwhich may be nil) less impairment.
Page 16

Communlty Education Employment And Advlc8 LTD
Notes to the Financial Statements for the Period from 1 April 2023 to 31 January
2024
Investments
Inveslmgnts in non-convertible preference shares 8nd n(>n-puttable ordinary or preference shares (where
sharas are publicly traded or their fair value is raliably measurable) are measured al fair value through
profit or loss. Where fair value cannot be measured reliably, Investmonts are measured al cost 1ts5S
impairment.
Investments in subsidiaries and 8s$0¢1atès are measured al cost less impalrment. For investments in
subsidiaries acquired for consideration including the issue of shares qualifying for merger relief, oost is
measured by r818r&nce to the nominal value of the shares issued plus fair value of other conslderation.
Any premium is ignored.
Derivative flnan¢lal Instruments
The charity uses d8rivatlvé linaneial instruments lo reduce exposure to foreign exchange Tisk and intarest
rale movements. The charity does not hold or i55ue derivatlV8 financial instruments for speculative
purposgs.
Derivatives are Initlally ￿cogniSed at fair value al the dale a derivative contract is entered into and are
subsequen11y remeasured to their fair value at each reporting dale. The resulting gain or loss is
recognised in statement of financial 8¢tivities immediately unless the derivative is designated and
effective as a hedging instrument, in which event the liming Df the ra¢ognition in statement of fillan¢i81
activities depends on the nature of the hedge relationship.
Falr valu• measurement
The best evidence of fair value is a quoted price for an identical asset in an active market. When quoted
prices are unavailable, the price of a recent transaction for an identi¢al asset provides evidence of lair
value as long as there has not been a significant ch8ng8 In aconornic circumstances or 8 significant lapse
of time since the transaction took p5ace. If the rnarket is not active and recent transactions of an identical
asset on their own are not a good estimate of fair value. the fair valu8 is èstimated by using a v8lu8lion
technique.
3 Incom• from donatlons and legacles
Unrestricted
funds
Gen•ral
Total
funds
Donations and legacies.,
Donations from individuals
40,000
40,000
Total for period ¢ndad 31 January 2024
Total for perlgd end&d 31 March 2023
40,000
40,000
33,500
33,500
Page 17

Communlty Educatlon Employment And Advlce LTD
Notes to the Financial Statements for the Period from 1 April 2023 to 31 January
2024
4 Income from charitable activities
Unrestricted
funds
G&n8ral
Total
funds
5.651
5.651
Total for parlod andéd 31 January 2024
Totsl for p•rlod •nd•d 31 Mar¢h 2023
5,651
5,651
11.422
11,422
5 Othar Incorno
Unrestri¢ted
funds
Goneral
Total
funds
Fees and supplies
41,883
41,883
41,883
Total for p•rlod ¥nd¢d 31 January 2024
Total far pèrlod andod 31 March 2023
41,883
12,074
12,074
6 Exp8ndltur8 on ralslng fund$
al Costs of tradlng actlvltl•$
Unrestrlcted
funds
Ggn•ral
Total
funds
Nota
Costs of goods sold
2,925
2,925
Total for porlod 8nd8d 31 January 2024
Total for pgrlod andad 31 March 2023
2,925
2,925
7,235
7.235
Page 18

Community Education Employment And Advice LTD
Notes to the Financial Statements for the Period from 1 April 2023 to 31 January
2024
bl Invéstment management costs
Unrèstricted
fund$
General
Total
funds
Not•
Allocated support costs
11,605
11.605
Total for perigd ended 31 January 2024
Total for perlod ended 31 Mareh 2023
11,605
11,605
18,424
18,424
Total
costs
7 Expenditure on chaTltabl• activities
UnrestrSct•d
funds
G8n•ral
Total
funds
Note
Govèrnance costs
3,283
3,283
Total for perlod endad 31 M•r¢h 2023
481
481
Total
expendltur•
In addition to the expenditure analysed above. there are also g0Veman￿ costs of £3,28312023 - £4811
which relate dir8cUy to charitable activities. Soe note 8 for further details.
8 Analysis of governanc8 and Support costs
Governance costs
Pagfj 19

Community Education Employment And Advlce LTD
Notes to the Financial Statements for the P8riod from 1 April 2023 to 31 January
2024
Unrestri¢t•d
funds
Genèral
Total
fund5
staff costs
Social security costs
Depreciation, amortisation and other similar Costs
Other govemance Costs
1,522
105
1,656
1,522
105
1,656
Totsl for p•rlod anded 31 January 2024
Total for p•rlod anded 31 March 2023
3,283
3,283
481
481
9 Staff costs
The aggregats payroll costs were as follows..
2024
2023
staff costs during tho p¢rlod w•ra:
Wages and salaries
Social security costs
63,786
1,522
30.141
469
65,308
30,610
The monthly avtrrago number of pgrsons (including senior management I leadership leaml employed by
the charity durlng the period expressed as full lime equivalents was as follows..
2024
No
2023
No
Average number of persons employed
No employee received emtsluments of morg than £60,000 during the period.
Page 20

Communlty Education Employment And Advice LTD
Notes to the Financial Statements for the Period from 1 April 2023 to 31 January
2024
10 Taxation
The charity is a règistered charity and is therefore gxgmpl from laxalion.
11 Tangiblg fixed ass•ts
Furnlturo and
quipmant
Total
Cost
Additions
504
504
At 31 January 2024
504
$04
D•prg¢iation
Charge for the year
Al 31 January 2024
105
105
105
105
Net book valuè
At 31 January 2024
399
399
12 Debtors
2024
2023
Trade d8btors
Accrued income
Other debtors
1.756
3,000
2,627
1,756
3,000
2,627
7,383
7.383
13 Cash and cash equivalants
2024
2023
Cash on hand
Cash al bank
40,552
21
552
2,009
40,573
2,561
Page 21

Communlty Educatlon Employment And Advlce LTD
Notes to the Financial Statements for the Period from 1 April 2023 to 31 January
2024
14 Crèdltors: amounts falling duè within on8 y8ar
2024
2023
Trade creditors
Other taxation and social security
Accruals
158
2,001
1,200
600
3,359
758
15 Fund$
Balance at
1 April
2023
Balan¢e at
31 January
2024
Incorning
r•$our¢•$
Re$our¢¢$
•xp&nd•d
Transfers
Unrestri¢t•d funds
General
9,186
87,534
81.599
29,875
44,996
Balance at
1 Aprll
2022
Balanc8 at
31 March
2023
In¢omlng
rèsourcas
R•sourc•s
xpended
Transfers
Unrestrlcted funds
General
1,366
56,996
56.281
7,105
9,186
16 Analysls of net assets he￿een funds
Unre$trlthd
funds
General
Total funds
at 31 January
2024
Tangible fixed assets
Current assets
Current liabilities
399
47,956
3,359
399
47,956
3,359
Total net assets
44,996
44,996
Page 22

Communlty Education Employment And Advice LTD
Notes to the Financial Statements for the Period from 1 April 2023 to 31 January
2024
Unrestricted
funds
General
Total funds
at 31 M#r¢h
2023
Current assets
Current liabilities
9,944
758
9,944
758
Total net assets
9,186
9,186
17 Analysls ot n•t funds
At31
January
2024
At 1 Aprll
2023
Flnanelng
cash flows
Cash al bank and in hand
2.561
2.561
Nel debt
2.561
Flnanelng
cash flows
At 1 Aprll
2022
At 31 March
2023
Cash al bank and in hand
1.566
1.566
Net debt
1,$66
18 Transltlon to FRS 102
Balanc• Shoèt at 1 Aprll 2022
As orlglnally
reported
ReclasslficatlonRemeasurement As restated
Note
Funds of th• charlty
Total funds
Page 23

Community Education Employment And Advice LTD
Notes to the Flnanclal Statements for the Perlod from 1 April 2023 to 31 January
2024
Balance Sheet at 31 March 2023
AS originally
rèportod
R•elasslfleatlonR&moasurement As restated
Note
Fund$ of th• ¢harlty
Total funds
Page 24

Community Educatlon Employment And Advlce LTD
Notes to the Financial Slatemenls for the Period from 1 April 2023 to 31 January
2024
Statement of Finan¢lal A¢tlvltlgs for th& ytsar ended 31 March 2023
As originally
reported
ReclasslflcatlonRemeasurement As restated
Nots
Incomo and Endowments
from:
Total income
Nel incomellexpendilurel
Nel movement in funds
Page 25

Communlty Educatlon Employment And Advlce LTD
Statement of Financial Activities by fund for the Period from 1 April 2023 to 31
January 2024
Unrestricted Funds
Total
Total
Unrestricted Unrestri¢tèd
Funds
Funds
2024
2023
Income and Endowments from..
Donations and legacies
Charitable activities
Other income
40,000
5,651
41.883
33.500
11.422
12.074
Total incorne
87.534
56.996
Expendlture on..
Raisin9 funds
Charitable 8Ctiv￿@S
(78,3161
3.283
155,8001
1481
Total tsxp8nditura
81.599
56,281
Net incorno
Transfers b&tween funds
5.935
29.875
715
7.105
Net movement in funds
35,810
7,820
Re￿nCIlIatIOn of funds
Total funds brought fo￿ard
Totsl funds c8rrl8d lon￿ard
9.186
1,366
44.996
9,186
ThSs page does not form part of the statutory financial siatemenls.
Page 26

Communlty Education Employment And Advice LTD
Detailed Stalement of Financial Activities for the Period from 1 Aprll 2023 to 31
January 2024
Total
2024
Total
2023
Incom8 and Endowments from:
Donations and legacies lanalysed below}
charitab￿ activities lanalysed below)
Other income lanalysed below}
40,000
5,651
41,883
33,500
11,422
12,074
Total incoTll8
87,534
56,996
Exp•ndlture on..
Raising funds lanalysed below)
Charitable activities lanalysed below)
178,3161
3,283
155,8001
481
Totsl expenditure
81,599
56,281
Nat income
Transfers belwesn funds lanaly5ed below)
5.935
29.875
715
7.105
Not movement in funds
35,810
7.820
R•¢onclllatlon of funds
Total funds brought fomard
Total funds carried forward
9,186
1,366
44.996
9.186
This page does not form part of the stalulory fin8n¢i81 stat8m8nts.
Page 27

Community Education Employment And Advice LTD
Detailèd Statement of Flnanclal Activities for the Perlod from 1 April 2023 to 31
January 2024
Total
2024
Total
2023
Donat10115 and legè¢le$
Appeals and donations
40,000
33,500
40,000
33,500
Ch8rit8blé actlvltles
Granis receivable
5.6S1
11,422
5,651
11,422
Otherlncome
Fees and supplies
Rental income
41.883
9,747
2,327
41.883
12.074
Ralslng funds
Subcontract cost
Wages and salaries
Rènt and rates
Light, heat and power
Insurance
Tolephone and lax
Office expenses
Computer sofiware and maintenance costs
Printing, wstage and stationery
Sundry expen$8s
Tr8val and subsistenca
Advertising
Accountancy fees
Consultancy fees
Legal and profg55ional fees
12.9251
163,7861
17.2351
130,1411
15691
17551
11741
1701
11,9331
14,7881
15621
19301
19221
14,8411
16001
11,3501
930
12681
11.4681
17,1871
16021
11071
16001
11.1971
35
78,316
55,800
Charltable actlvltles
Stsff NIC {Emplo￿rS)
Bank ¢harges
Leasing payments
Depreciation of office equiprnent
11.5221
1361
11.6201
105
14691
1121
3,283
This page does not fomi part of the stalulory financial statemènts.
Page 28
481

Community Education Employmènt And Advice LTD
Detailed Statement of Financlal Activities for the Period from 1 Aprll 2023 to 31
January 2024
Total
2024
Total
2023
Transfers belween funds
Funds- Transfer from another fund
29,875
7,105
This page does not lom part of the slatulory financial statements.
Page 29