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REGISTERED NUMBER: 04202581 (England and Wales)















DTE BUSINESS ADVISERS LIMITED

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2018






DTE BUSINESS ADVISERS LIMITED (REGISTERED NUMBER: 04202581)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2018










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 2018







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 2018

2018 2017
Notes £    £   
FIXED ASSETS
Property, plant and equipment 4 273,570 299,178
Investments 5 6 6
273,576 299,184

CURRENT ASSETS
Debtors 6 1,942,456 1,912,568
Cash in hand 1,496 574
1,943,952 1,913,142
CREDITORS
Amounts falling due within one year 7 (1,179,198 ) (1,203,720 )
NET CURRENT ASSETS 764,754 709,422
TOTAL ASSETS LESS CURRENT
LIABILITIES

1,038,330

1,008,606

CREDITORS
Amounts falling due after more than one
year

8

(27,964

)

(28,979

)

PROVISIONS FOR LIABILITIES (14,411 ) (26,314 )
NET ASSETS 995,955 953,313

CAPITAL AND RESERVES
Called up share capital 10,000 10,000
Retained earnings 985,955 943,313
SHAREHOLDERS' FUNDS 995,955 953,313

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2018.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2018 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 2018


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 28 January 2019 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 2018


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 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 is exempt under
Section 399(2A) of the Companies Act 2006 from the requirements 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 statement of financial position 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 statement of financial position date may impact on the level of provision required.

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'.

DTE BUSINESS ADVISERS LIMITED (REGISTERED NUMBER: 04202581)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 APRIL 2018


2. ACCOUNTING POLICIES - continued

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.
Plant and machinery etc - 33% on reducing balance, 25% on reducing balance and 15% on reducing balance

The residual values, estimated useful lives and depreciation method of property, plant and equipment are
reviewed, and adjusted as appropriate, at each statement of financial position date.The effects of any revision are
recognised in the income statement when the change arises.

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 statement of financial
position. Those held under hire purchase contracts are depreciated over their estimated 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 the income statement 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 income statement as incurred.

Pensions
The company operates a defined contribution pension scheme. Contributions payable for the year are charged in
the income statement.

Income from fixed asset investments
Income from fixed asset investments is received in the form of dividends and is credited to the income statement
when receivable.

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 2018


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, loans from banks and other third
parties and loans to and from related parties.

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 55 (2017 - 57 ) .

4. PROPERTY, PLANT AND EQUIPMENT
Plant and
machinery
etc
£   
COST
At 1 May 2017 573,867
Additions 61,302
Disposals (45,022 )
At 30 April 2018 590,147
DEPRECIATION
At 1 May 2017 274,689
Charge for year 71,705
Eliminated on disposal (29,817 )
At 30 April 2018 316,577
NET BOOK VALUE
At 30 April 2018 273,570
At 30 April 2017 299,178

DTE BUSINESS ADVISERS LIMITED (REGISTERED NUMBER: 04202581)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 APRIL 2018


4. PROPERTY, PLANT AND EQUIPMENT - continued

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Plant and
machinery
etc
£   
COST
At 1 May 2017 384,198
Additions 35,000
Disposals (35,022 )
Transfer to ownership (77,912 )
At 30 April 2018 306,264
DEPRECIATION
At 1 May 2017 146,242
Charge for year 52,164
Eliminated on disposal (23,317 )
Transfer to ownership (51,086 )
At 30 April 2018 124,003
NET BOOK VALUE
At 30 April 2018 182,261
At 30 April 2017 237,956

5. FIXED ASSET INVESTMENTS
Other
investments
£   
COST
At 1 May 2017
and 30 April 2018 6
NET BOOK VALUE
At 30 April 2018 6
At 30 April 2017 6

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2018 2017
£    £   
Trade debtors 806,325 759,756
Amounts owed by group undertakings 741,093 791,344
Unbilled amounts for client work 271,441 237,310
Other debtors 123,597 124,158
1,942,456 1,912,568

DTE BUSINESS ADVISERS LIMITED (REGISTERED NUMBER: 04202581)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 APRIL 2018


7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2018 2017
£    £   
Bank loans and overdrafts 490,983 357,988
Hire purchase contracts (see note 9) 33,752 85,603
Trade creditors 92,344 107,220
Taxation and social security 291,559 288,928
Other creditors 270,560 363,981
1,179,198 1,203,720

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2018 2017
£    £   
Hire purchase contracts (see note 9) 27,964 28,979

9. LEASING AGREEMENTS

Minimum lease payments fall due as follows:

Hire purchase contracts
2018 2017
£    £   
Net obligations repayable:
Within one year 33,752 85,603
Between one and five years 27,964 28,979
61,716 114,582

Non-cancellable
operating leases
2018 2017
£    £   
Within one year 111,140 91,570
Between one and five years 424,010 420,325
In more than five years 138,250 276,500
673,400 788,395

DTE BUSINESS ADVISERS LIMITED (REGISTERED NUMBER: 04202581)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 APRIL 2018


10. SECURED DEBTS

The following secured debts are included within creditors:

2018 2017
£    £   
Bank overdrafts 490,983 357,988
Hire purchase contracts 61,716 114,582
552,699 472,570

Bank overdrafts are secured by way of a legal charge over the undertaking and assets of the company present and
future.

The hire purchase contracts are secured on the assets concerned.