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REGISTERED NUMBER: 04202581 (England and Wales)















DTE BUSINESS ADVISERS LIMITED

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2017






DTE BUSINESS ADVISERS LIMITED (REGISTERED NUMBER: 04202581)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2017










Page

Company Information 1

Statement of Financial Position 2

Notes to the Financial Statements 4


DTE BUSINESS ADVISERS LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 30 APRIL 2017







DIRECTORS: M N Beckley
N J Fail
G Lovell
Mrs F M Malam
R I Taylor





SECRETARY: R I Taylor





REGISTERED OFFICE: The Exchange
5 Bank Street
Bury
BL9 0DN





REGISTERED NUMBER: 04202581 (England and Wales)






DTE BUSINESS ADVISERS LIMITED (REGISTERED NUMBER: 04202581)

STATEMENT OF FINANCIAL POSITION
30 APRIL 2017

2017 2016
Notes £    £   
FIXED ASSETS
Property, plant and equipment 4 299,178 345,143
Investments 5 6 6
299,184 345,149

CURRENT ASSETS
Debtors 6 1,912,568 2,165,681
Cash in hand 574 1,795
1,913,142 2,167,476
CREDITORS
Amounts falling due within one year 7 (1,203,720 ) (1,392,089 )
NET CURRENT ASSETS 709,422 775,387
TOTAL ASSETS LESS CURRENT
LIABILITIES

1,008,606

1,120,536

CREDITORS
Amounts falling due after more than one
year

8

(28,979

)

(87,714

)

PROVISIONS FOR LIABILITIES (26,314 ) (26,314 )
NET ASSETS 953,313 1,006,508

CAPITAL AND RESERVES
Called up share capital 10,000 12,658
Share premium - 272,342
Retained earnings 943,313 721,508
SHAREHOLDERS' FUNDS 953,313 1,006,508

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2017.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2017 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.

DTE BUSINESS ADVISERS LIMITED (REGISTERED NUMBER: 04202581)

STATEMENT OF FINANCIAL POSITION - continued
30 APRIL 2017


The financial statements have been prepared and delivered in accordance with the provisions of Part 15 of the Companies Act 2006 relating to small companies.

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 on 24 January 2018 and were signed on its behalf by:





R I Taylor - Director


DTE BUSINESS ADVISERS LIMITED (REGISTERED NUMBER: 04202581)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2017


1. STATUTORY INFORMATION

DTE Business Advisers Limited is a private company, limited by shares, registered in England and Wales,
registration number 04202581. The registered office is The Exchange, 5 Bank Street, Bury, BL9 0DN.

2. ACCOUNTING POLICIES

Basis of preparation
These financial statements have been prepared in accordance with the provisions of Section 1A "Small Entities" of Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

The company has transitioned to Financial Reporting Standard 102 Section 1A applicable to Small Entities and
the Companies Act 2006 from UK Generally Accepted Accounting Practice. The date of transition is 1 May
2015. There have not been any changes to the figures as a result of the transition. The accounting policies which
follow set out those policies which apply in preparing the financial statements for the year ended 30 April 2017.

The company meets its day to day working capital requirements through an overdraft facility and loans from its
shareholders. The company's forecast and projections show that the company will be able to operate within the
level of its current arrangements. The directors are in regular contact with the finance providers and have no
reason to believe that facilities will not remain available on current terms.

The directors have a reasonable expectation that the company has adequate resources to continue in operational
existence for the foreseeable future. Thus they continue to adopt the going concern basis of accounting in
preparing the annual financial statements.

Preparation of consolidated financial statements
The financial statements contain information about DTE Business Advisers Limited as an individual company
and do not contain consolidated financial information as the parent of a group. The company has taken the option
under Section 398 of the Companies Act 2006 not to prepare consolidated financial statements.

Significant judgements and estimates
In the application of the company's accounting policies, the directors are required to make estimates and
judgements. The estimates are based on historical experience and other relevant factors. Actual results may differ
from these estimates.

The estimates are continuously evaluated. Revisions to accounting estimates are recognised in the period in
which the estimate is revised.

The estimates and assumptions which have a significant risk of causing a material adjustment to the carrying
amount of assets and liabilities are outlined below.

Making judgement based on knowledge of the customer on the level of provision required against amounts
recoverable on contracts. Further information received after the balance sheet date may impact on the level of
provision required.

Making judgement based on knowledge of the customer on the level of provision required for bad debts. Further
information received after the balance sheet date may impact on the level of provision required.

DTE BUSINESS ADVISERS LIMITED (REGISTERED NUMBER: 04202581)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 APRIL 2017


2. ACCOUNTING POLICIES - continued

Revenue
Revenue represents amounts chargeable to clients for professional services provided during the year, inclusive of
direct expenses incurred on client assignments but excluding value added tax. Turnover is recognised when a
right to consideration has been obtained through performance on each assignment. Consideration accrues as
activity progresses by reference to the value of the work performed. Turnover is not recognised where the right
to receive payment is contingent on events outside the control of the company.

Unbilled revenue is included on the balance sheet within debtors as 'unbilled amounts for client work'.

Property, plant and equipment
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.
Computers and office equipment - 33% on reducing balance and 15% on reducing balance
Motor vehicles - 25% on reducing balance

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 statement of financial position date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the
statement of financial position date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from
those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that
have been enacted or substantively enacted by the year end and 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.

Hire purchase and leasing commitments
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held
under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases
are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element
of the future payments is treated as a liability.

Rentals paid under operating leases are charged to the profit and loss account as incurred.

Pensions
The company operates a defined contribution pension scheme. Contributions payable for the year are charged in
the profit and loss account.

Fixed asset investments
Fixed asset investments in subsidiary undertakings are stated at cost, unless in the opinion of the directors there
has been a permanent diminution in value, in which case an appropriate adjustment is made.

DTE BUSINESS ADVISERS LIMITED (REGISTERED NUMBER: 04202581)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 APRIL 2017


2. ACCOUNTING POLICIES - continued

Financial instruments
The company only enters into basic financial instruments transactions that result in the recognition of financial
assets and liabilities like trade and other accounts receivable and payable.

Financial assets that are measured at cost and amortised cost are assessed at the end of each reporting period for
objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised
in the income statement.

Basic financial liabilities are initially measured at transaction price and subsequently measured at amortised cost,
being the transaction price less any amounts settled.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 57 .

4. PROPERTY, PLANT AND EQUIPMENT
Computers
and
office Motor
equipment vehicles Totals
£    £    £   
COST
At 1 May 2016 299,073 285,079 584,152
Additions 18,895 48,167 67,062
Disposals (15,000 ) (62,347 ) (77,347 )
At 30 April 2017 302,968 270,899 573,867
DEPRECIATION
At 1 May 2016 127,085 111,924 239,009
Charge for year 39,012 46,238 85,250
Eliminated on disposal (12,483 ) (37,087 ) (49,570 )
At 30 April 2017 153,614 121,075 274,689
NET BOOK VALUE
At 30 April 2017 149,354 149,824 299,178
At 30 April 2016 171,988 173,155 345,143

DTE BUSINESS ADVISERS LIMITED (REGISTERED NUMBER: 04202581)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 APRIL 2017


4. PROPERTY, PLANT AND EQUIPMENT - continued

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:
Computers
and
office Motor
equipment vehicles Totals
£    £    £   
COST
At 1 May 2016 149,137 238,566 387,703
Additions - 48,167 48,167
Disposals - (15,835 ) (15,835 )
Transfer to ownership - (35,837 ) (35,837 )
At 30 April 2017 149,137 235,061 384,198
DEPRECIATION
At 1 May 2016 26,209 80,059 106,268
Charge for year 22,001 44,974 66,975
Eliminated on disposal - (4,138 ) (4,138 )
Transfer to ownership - (22,863 ) (22,863 )
At 30 April 2017 48,210 98,032 146,242
NET BOOK VALUE
At 30 April 2017 100,927 137,029 237,956
At 30 April 2016 122,928 158,507 281,435

5. FIXED ASSET INVESTMENTS
Other
investments
£   
COST
At 1 May 2016
and 30 April 2017 6
NET BOOK VALUE
At 30 April 2017 6
At 30 April 2016 6

6. DEBTORS
2017 2016
£    £   
Amounts falling due within one year:
Trade debtors 759,756 840,253
Unbilled amounts for client work 237,310 227,157
Other debtors 915,502 382,195
1,912,568 1,449,605

DTE BUSINESS ADVISERS LIMITED (REGISTERED NUMBER: 04202581)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 APRIL 2017


6. DEBTORS - continued
2017 2016
£    £   
Amounts falling due after more than one year:
Other debtors - 716,076

Aggregate amounts 1,912,568 2,165,681

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2017 2016
£    £   
Bank loans and overdrafts 357,988 364,950
Hire purchase contracts 85,603 114,018
Trade creditors 107,220 186,170
Taxation and social security 288,928 365,782
Other creditors 363,981 361,169
1,203,720 1,392,089

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2017 2016
£    £   
Hire purchase contracts 28,979 84,046
Other creditors - 3,668
28,979 87,714

9. SECURED DEBTS

The following secured debts are included within creditors:

2017 2016
£    £   
Bank overdrafts 357,988 364,950
Hire purchase contracts 114,582 198,064
472,570 563,014