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Company Registration No. 5940510 (England and Wales)
Back on Track People Limited Unaudited accounts for the year ended 31 March 2022
Back on Track People Limited Unaudited accounts Contents
Page
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Back on Track People Limited Company Information for the year ended 31 March 2022
Director
Ms T Dowe
Company Number
5940510 (England and Wales)
Registered Office
Suite 3, Trent House 234 Victoria Road Stoke on Trent Staffordshire ST4 2LW
Accountants
Thursfields Accountancy Limited Business Lodge, Trent House 234 Victoria Road Stoke-on-Trent Staffordshire ST4 2LW
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Back on Track People Limited Statement of financial position as at 31 March 2022
2022 
2021 
Notes
£ 
£ 
Fixed assets
Tangible assets
4,931 
1,538 
Current assets
Debtors
50,605 
52,820 
Cash at bank and in hand
24,885 
8,855 
75,490 
61,675 
Creditors: amounts falling due within one year
(27,677)
(23,031)
Net current assets
47,813 
38,644 
Total assets less current liabilities
52,744 
40,182 
Provisions for liabilities
Deferred tax
(937)
(292)
Net assets
51,807 
39,890 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
51,707 
39,790 
Shareholders' funds
51,807 
39,890 
For the year ending 31 March 2022 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 director acknowledges her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
The members have agreed to the preparation of abridged accounts for the year in accordance with Section 444(2A).
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 and authorised for issue on 16 August 2022 and were signed on its behalf by
Ms T Dowe Director Company Registration No. 5940510
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Back on Track People Limited Notes to the Accounts for the year ended 31 March 2022
1
Statutory information
Back on Track People Limited is a private company, limited by shares, registered in England and Wales, registration number 5940510. The registered office is Suite 3, Trent House, 234 Victoria Road, Stoke on Trent, Staffordshire, ST4 2LW.
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 sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. 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.
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
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
33% Straight Line
Presentation currency
The accounts are presented in £ sterling.
Foreign exchange
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rates of exchange ruling at the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
Government grants
Government grants in relation to tangible fixed assets are credited to profit and loss account over the useful lives of the related assets, whereas those in relation to expenditure are credited when the expenditure is charged to profit and loss.
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Back on Track People Limited Notes to the Accounts for the year ended 31 March 2022
Pension costs
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
4
Tangible fixed assets
Total 
£ 
Cost or valuation
At 1 April 2021
5,253 
Additions
5,290 
At 31 March 2022
10,543 
Depreciation
At 1 April 2021
3,715 
Charge for the year
1,897 
At 31 March 2022
5,612 
Net book value
At 31 March 2022
4,931 
At 31 March 2021
1,538 
5
Share capital
2022 
2021 
£ 
£ 
Allotted, called up and fully paid:
100 Ordinary shares of £1 each
100 
100 
6
Loans to directors
Brought Forward 
Advance/ credit 
Repaid 
Carried Forward 
£ 
£ 
£ 
£ 
Ms T Dowe
Repayable on demand loan. Interest payable at 2%.
24,268 
23,756 
24,268 
23,756 
24,268 
23,756 
24,268 
23,756 
7
Average number of employees
During the year the average number of employees was 3 (2021: 0).
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