9601017falsethat of the provision of HGV driver training services2022-05-012023-04-30http://www.companieshouse.gov.uk/2022-04-30http://www.companieshouse.gov.uk/pt:PlantMachinery2022-04-30http://www.companieshouse.gov.uk/pt:ShareCapital2022-04-30http://www.companieshouse.gov.uk/cd:Director12022-05-012023-04-30http://www.companieshouse.gov.uk/pt:CommercialMotorVehicles2022-04-30http://www.companieshouse.gov.uk/pt:PlantMachinery2023-04-30http://www.companieshouse.gov.uk/pt:ShareCapital2023-04-30http://www.companieshouse.gov.uk/cd:Director22022-05-012023-04-30http://www.companieshouse.gov.uk/pt:CommercialMotorVehicles2023-04-30http://www.companieshouse.gov.uk/cd:OrdinaryShareClass12022-05-012023-04-30http://www.companieshouse.gov.uk/cd:RegisteredOffice2022-05-012023-04-30http://www.companieshouse.gov.uk/cd:OrdinaryShareClass22022-05-012023-04-30http://www.companieshouse.gov.uk/cd:OrdinaryShareClass32022-05-012023-04-30http://www.companieshouse.gov.uk/cd:AuditExemptWithAccountantsReport2022-05-012023-04-30http://www.companieshouse.gov.uk/pt:CurrentFinancialInstruments2023-04-30http://www.companieshouse.gov.uk/pt:CurrentFinancialInstruments2022-04-30http://www.companieshouse.gov.uk/2022-05-012023-04-30http://www.companieshouse.gov.uk/2022-04-30http://www.companieshouse.gov.uk/cd:FRS1022022-05-012023-04-30http://www.companieshouse.gov.uk/2023-04-30http://www.companieshouse.gov.uk/cd:FullAccounts2022-05-012023-04-30http://www.companieshouse.gov.uk/cd:PrivateLimitedCompanyLtd2022-05-012023-04-30iso4217:GBPxbrli:sharesxbrli:pure
Registered number: 9601017

2 Start Group Limited

ACCOUNTS
FOR THE YEAR ENDED 30/04/2023

Prepared By:
Victor Stewart

2 Start Group Limited

ACCOUNTS
FOR THE YEAR ENDED 30/04/2023
DIRECTORS
Paul Moon
Caroline Moon
REGISTERED OFFICE
Unit 4 Shawcross Industrial Park
Ackworth Road, Hilsea
Portsmouth
Hampshire
PO3 5HU
COMPANY DETAILS
Private company limited by shares registered in EW - England and Wales, registered number 9601017
ACCOUNTANTS
Victor Stewart

2 Start Group Limited

ACCOUNTS
FOR THEYEARENDED30/04/2023
CONTENTS
Page
Directors' Report-
Statement Of Comprehensive Income-
Balance Sheet3
Notes To The Accounts4
The following do not form part of the statutory financial statements:
Trading And Profit And Loss Account-
Profit And Loss Account Summaries-

2 Start Group Limited

BALANCE SHEET AT 30/04/2023
20232022
Notes££
FIXED ASSETS
Tangible assets21,361,281825,438
CURRENT ASSETS
Debtors440,19496,886
Cash at bank and in hand43,610131,244
83,804228,130
CREDITORS: Amounts falling due within one year5221,300129,121
NET CURRENT (LIABILITIES) / ASSETS(137,496)99,009
TOTAL ASSETS LESS CURRENT LIABILITIES1,223,785924,447
CAPITAL AND RESERVES
Called up share capital733
Profit and loss account1,223,782924,444
SHAREHOLDERS' FUNDS1,223,785924,447
For the year ending 30/04/2023 the company was entitled to exemption 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.
The directors have decided not to deliver to the registrar a copy of the company's profit and loss account.
Approved by the board on 31/08/2023 and signed on their behalf by
.............................
Paul Moon
Director

2 Start Group Limited

NOTES TO THE ACCOUNTS
FOR THE YEAR ENDED 30/04/2023
1. ACCOUNTING POLICIES
1a. Basis Of Accounting
The accounts have been prepared under the historical cost convention.
The accounts have been prepared in accordance with FRS102 - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006 .
1b. Depreciation
Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives.
Plant and Machinery 25%
Commercial Vehicles 25%
1c. Investment Properties
Investment properties are included in the financial statements at open market value. No depreciation is provided on such property in compliance with the Financial Reporting Standard for Smaller Entities. This departure from Companies Act requirements is necessary to show a true and fair view.
1d. Pension Costs
The company operates a defined contribution pension scheme. The pension charge represents the amounts payable by the company to the fund in respect of the year.

2 Start Group Limited

2. TANGIBLE FIXED ASSETS
Plant andCommercial
MachineryVehiclesTotal
£££
Cost
At 01/05/202226,7791,571,1781,597,957
Additions17,845323,308341,153
Disposals-(25,473)(25,473)
At 30/04/202344,6241,869,0131,913,637
Depreciation
At 01/05/202212,548759,971772,519
Disposals-(17,001)(17,001)
For the year6,359212,406218,765
At 30/04/202318,907955,376974,283
Net Book Amounts
At 30/04/202325,717913,637939,354
At 30/04/202214,231811,207825,438
3. INVESTMENT PROPERTIES
Investment
PropertiesTotal
££
Fair value
Additions421,927421,927
At 30/04/2023421,927421,927
4. DEBTORS 20232022
££
Amounts falling due within one year
Trade debtors(22,750)75,738
VAT60,129-
Other debtors2,8151,148
Directors current account-10,000
Directors current account-10,000
40,19496,886

2 Start Group Limited

5. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
20232022
££
Corporation tax36,76674,440
VAT-27,027
Trade creditors81,68426,804
Other creditors102,000-
Accruals850850
221,300129,121
6. EMPLOYEES
20232022
No.No.
Average number of employees22
7. SHARE CAPITAL 20232022
££
Allotted, issued and fully paid:
1 Ordinary shares of £1 each11
1 Ordinary A shares of £1 each11
1 Ordinary B shares of £1 each11
33
8. RELATED PARTY TRANSACTIONS
During the period 2 Start Group Limited provided services to the value of £823,468 (2022: £617,206) to 2 Start Limited.
During the period 2 Start Group Limited purchased assets to the value of £NIL (2022: £145,000) from 2 Start Limited.
The balance of -£47,745 (2022: £50,742) was outstanding as at the balance sheet date. Mr Paul Moon is sole director of 2 Start Limited, and owns one hundred percent of the issued ordinary share capital.