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13064126 dpl-frs:Item7 2023-01-31 13064126 dpl-frs:CostSales dpl-frs:Item7 2022-02-01 2023-01-31 13064126 dpl-frs:CostSales dpl-frs:Item7 2022-01-31 13064126 dpl-frs:CostSales dpl-frs:Item7 2023-01-31 13064126 dpl-frs:DistributionCosts dpl-frs:Item7 2022-02-01 2023-01-31 13064126 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2022-02-01 2023-01-31 13064126 dpl-frs:Item8 2022-02-01 2023-01-31 13064126 dpl-frs:Item8 2022-01-31 13064126 dpl-frs:Item8 2023-01-31 13064126 dpl-frs:CostSales dpl-frs:Item8 2022-02-01 2023-01-31 13064126 dpl-frs:CostSales dpl-frs:Item8 2022-01-31 13064126 dpl-frs:CostSales dpl-frs:Item8 2023-01-31 13064126 dpl-frs:DistributionCosts dpl-frs:Item8 2022-02-01 2023-01-31 13064126 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2022-02-01 2023-01-31 13064126 dpl-frs:Item9 2022-02-01 2023-01-31 13064126 dpl-frs:Item9 2022-01-31 13064126 dpl-frs:Item9 2023-01-31 13064126 dpl-frs:CostSales dpl-frs:Item9 2022-02-01 2023-01-31 13064126 dpl-frs:CostSales dpl-frs:Item9 2022-01-31 13064126 dpl-frs:CostSales dpl-frs:Item9 2023-01-31 13064126 dpl-frs:DistributionCosts dpl-frs:Item9 2022-02-01 2023-01-31 13064126 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2022-02-01 2023-01-31 13064126 dpl-frs:Item10 2022-02-01 2023-01-31 13064126 dpl-frs:Item10 2022-01-31 13064126 dpl-frs:Item10 2023-01-31 13064126 dpl-frs:CostSales dpl-frs:Item10 2022-02-01 2023-01-31 13064126 dpl-frs:CostSales dpl-frs:Item10 2022-01-31 13064126 dpl-frs:CostSales dpl-frs:Item10 2023-01-31 13064126 dpl-frs:DistributionCosts dpl-frs:Item10 2022-02-01 2023-01-31 13064126 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2022-02-01 2023-01-31 13064126 dpl-frs:Item11 2022-02-01 2023-01-31 13064126 dpl-frs:Item11 2022-01-31 13064126 dpl-frs:Item11 2023-01-31 13064126 dpl-frs:CostSales dpl-frs:Item11 2022-02-01 2023-01-31 13064126 dpl-frs:CostSales dpl-frs:Item11 2022-01-31 13064126 dpl-frs:CostSales dpl-frs:Item11 2023-01-31 13064126 dpl-frs:DistributionCosts dpl-frs:Item11 2022-02-01 2023-01-31 13064126 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2022-02-01 2023-01-31 13064126 dpl-frs:Item12 2022-02-01 2023-01-31 13064126 dpl-frs:Item12 2022-01-31 13064126 dpl-frs:Item12 2023-01-31 13064126 dpl-frs:CostSales dpl-frs:Item12 2022-02-01 2023-01-31 13064126 dpl-frs:CostSales dpl-frs:Item12 2022-01-31 13064126 dpl-frs:CostSales dpl-frs:Item12 2023-01-31 13064126 dpl-frs:DistributionCosts dpl-frs:Item12 2022-02-01 2023-01-31 13064126 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2022-02-01 2023-01-31 13064126 1 2022-02-01 2023-01-31 13064126 frs-countries:EnglandWales 2022-02-01 2023-01-31 13064126 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2022-01-31 13064126 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2022-01-31 13064126 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2022-01-31 13064126 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2020-12-06 2022-01-31 13064126 frs-core:AllSubsidiaries 2020-12-06 2022-01-31 13064126 frs-core:KeyManagementPersonnel 2020-12-06 2022-01-31 13064126 frs-core:EntitiesControlledByKeyManagementPersonnel 2020-12-06 2022-01-31 13064126 frs-core:OtherRelatedParties 2020-12-06 2022-01-31 13064126 2020-12-05 13064126 2022-01-31 13064126 2020-12-06 2022-01-31 13064126 frs-core:CurrentFinancialInstruments 2022-01-31 13064126 frs-core:CurrentFinancialInstruments 2020-12-06 2022-01-31 13064126 frs-core:Non-currentFinancialInstruments 2022-01-31 13064126 frs-core:Non-currentFinancialInstruments 2020-12-06 2022-01-31 13064126 frs-core:CurrentFinancialInstruments 2020-12-06 2022-01-31 13064126 frs-core:CurrentFinancialInstruments 2022-01-31 13064126 frs-core:AfterOneYear 2020-12-06 2022-01-31 13064126 frs-core:BetweenOneFiveYears 2020-12-06 2022-01-31 13064126 frs-core:BetweenOneFiveYears 2022-01-31 13064126 frs-core:ComputerEquipment 2022-01-31 13064126 frs-core:ComputerEquipment 2020-12-06 2022-01-31 13064126 frs-core:ComputerEquipment 2020-12-05 13064126 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-01-31 13064126 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2020-12-06 2022-01-31 13064126 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2020-12-05 13064126 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-01-31 13064126 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2020-12-06 2022-01-31 13064126 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2020-12-05 13064126 frs-core:FurnitureFittings 2022-01-31 13064126 frs-core:FurnitureFittings 2020-12-06 2022-01-31 13064126 frs-core:FurnitureFittings 2020-12-05 13064126 frs-core:NetGoodwill 2022-01-31 13064126 frs-core:NetGoodwill 2020-12-06 2022-01-31 13064126 frs-core:NetGoodwill 2020-12-05 13064126 frs-core:InvestmentPropertyIncludedWithinPPE 2022-01-31 13064126 frs-core:InvestmentPropertyIncludedWithinPPE 2020-12-06 2022-01-31 13064126 frs-core:InvestmentPropertyIncludedWithinPPE 2020-12-05 13064126 frs-core:LandBuildings 2022-01-31 13064126 frs-core:LandBuildings 2020-12-06 2022-01-31 13064126 frs-core:LandBuildings 2020-12-05 13064126 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-01-31 13064126 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2020-12-06 2022-01-31 13064126 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2020-12-05 13064126 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-01-31 13064126 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2020-12-06 2022-01-31 13064126 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2020-12-05 13064126 frs-core:MoreThanFiveYears 2020-12-06 2022-01-31 13064126 frs-core:MoreThanFiveYears 2022-01-31 13064126 frs-core:MotorVehicles 2022-01-31 13064126 frs-core:MotorVehicles 2020-12-06 2022-01-31 13064126 frs-core:MotorVehicles 2020-12-05 13064126 frs-core:OtherResidualIntangibleAssets 2022-01-31 13064126 frs-core:OtherResidualIntangibleAssets 2020-12-06 2022-01-31 13064126 frs-core:OtherResidualIntangibleAssets 2020-12-05 13064126 frs-core:PlantMachinery 2022-01-31 13064126 frs-core:PlantMachinery 2020-12-06 2022-01-31 13064126 frs-core:PlantMachinery 2020-12-05 13064126 frs-core:Secured 2022-01-31 13064126 frs-core:Unsecured 2022-01-31 13064126 frs-core:WithinOneYear 2020-12-06 2022-01-31 13064126 frs-core:WithinOneYear 2022-01-31 13064126 frs-core:CapitalRedemptionReserve 2020-12-06 2022-01-31 13064126 frs-core:CapitalRedemptionReserve 2020-12-05 13064126 frs-core:CapitalRedemptionReserve 2022-01-31 13064126 frs-core:OtherReservesSubtotal 2020-12-06 2022-01-31 13064126 frs-core:OtherReservesSubtotal 2020-12-05 13064126 frs-core:OtherReservesSubtotal 2022-01-31 13064126 frs-core:RevaluationReserve 2020-12-06 2022-01-31 13064126 frs-core:RevaluationReserve 2020-12-05 13064126 frs-core:RevaluationReserve 2022-01-31 13064126 frs-core:SharePremium 2020-12-06 2022-01-31 13064126 frs-core:SharePremium 2020-12-05 13064126 frs-core:SharePremium 2022-01-31 13064126 frs-core:ShareCapital 2020-12-06 2022-01-31 13064126 frs-core:ShareCapital 2020-12-05 13064126 frs-core:ShareCapital 2022-01-31 13064126 frs-core:RetainedEarningsAccumulatedLosses 2020-12-06 2022-01-31 13064126 frs-core:RetainedEarningsAccumulatedLosses 2020-12-05 13064126 frs-core:RetainedEarningsAccumulatedLosses 2022-01-31 13064126 frs-core:RetainedEarningsAccumulatedLosses frs-core:RestatedAmount 2020-12-05 13064126 frs-core:RetainedEarningsAccumulatedLosses frs-core:RestatedAmount 2022-01-31 13064126 frs-core:RetainedEarningsAccumulatedLosses frs-core:PriorPeriodErrorIncreaseDecrease 2020-12-05 13064126 frs-countries:UnitedKingdom 2020-12-06 2022-01-31 13064126 frs-countries:Europe 2020-12-06 2022-01-31 13064126 frs-countries:NorthAmerica 2020-12-06 2022-01-31 13064126 frs-countries:SouthAmerica 2020-12-06 2022-01-31 13064126 frs-countries:Asia 2020-12-06 2022-01-31 13064126 frs-countries:RestWorldOutsideUK 2020-12-06 2022-01-31 13064126 frs-bus:HighestPaidDirector 2020-12-06 2022-01-31 13064126 frs-bus:PrivateLimitedCompanyLtd 2020-12-06 2022-01-31 13064126 frs-bus:CompanyLimitedByGuarantee 2020-12-06 2022-01-31 13064126 frs-bus:LimitedLiabilityPartnershipLLP 2020-12-06 2022-01-31 13064126 frs-bus:LimitedLiabilityPartnershipsSORP 2020-12-06 2022-01-31 13064126 frs-bus:FullAccounts 2020-12-06 2022-01-31 13064126 frs-bus:AbbreviatedAccounts 2020-12-06 2022-01-31 13064126 frs-bus:AbridgedAccounts 2020-12-06 2022-01-31 13064126 frs-bus:FRS102 2020-12-06 2022-01-31 13064126 frs-bus:SmallEntities 2020-12-06 2022-01-31 13064126 frs-bus:EntityHasNeverTraded 2020-12-06 2022-01-31 13064126 frs-bus:EntityNoLongerTradingButTradedInPast 2020-12-06 2022-01-31 13064126 frs-bus:Audited 2020-12-06 2022-01-31 13064126 frs-bus:AuditExempt-NoAccountantsReport 2020-12-06 2022-01-31 13064126 frs-bus:AuditExemptWithAccountantsReport 2020-12-06 2022-01-31 13064126 frs-bus:LargeMedium-sizedCompaniesRegimeForAccounts 2020-12-06 2022-01-31 13064126 frs-bus:SmallCompaniesRegimeForAccounts 2020-12-06 2022-01-31 13064126 frs-bus:OrdinaryShareClass1 2020-12-06 2022-01-31 13064126 frs-bus:OrdinaryShareClass1 2020-12-05 13064126 frs-bus:OrdinaryShareClass1 2022-01-31 13064126 frs-bus:OrdinaryShareClass2 2020-12-06 2022-01-31 13064126 frs-bus:OrdinaryShareClass2 2020-12-05 13064126 frs-bus:OrdinaryShareClass2 2022-01-31 13064126 frs-bus:OrdinaryShareClass3 2020-12-06 2022-01-31 13064126 frs-bus:OrdinaryShareClass3 2020-12-05 13064126 frs-bus:OrdinaryShareClass3 2022-01-31 13064126 frs-bus:OrdinaryShareClass4 2020-12-06 2022-01-31 13064126 frs-bus:OrdinaryShareClass4 2020-12-05 13064126 frs-bus:OrdinaryShareClass4 2022-01-31 13064126 frs-bus:OrdinaryShareClass5 2020-12-06 2022-01-31 13064126 frs-bus:OrdinaryShareClass5 2020-12-05 13064126 frs-bus:OrdinaryShareClass5 2022-01-31 13064126 frs-bus:PreferenceShareClass1 2020-12-06 2022-01-31 13064126 frs-bus:PreferenceShareClass1 2020-12-05 13064126 frs-bus:PreferenceShareClass1 2022-01-31 13064126 frs-bus:PreferenceShareClass2 2020-12-06 2022-01-31 13064126 frs-bus:PreferenceShareClass2 2020-12-05 13064126 frs-bus:PreferenceShareClass2 2022-01-31 13064126 frs-bus:PreferenceShareClass3 2020-12-06 2022-01-31 13064126 frs-bus:PreferenceShareClass3 2020-12-05 13064126 frs-bus:PreferenceShareClass3 2022-01-31 13064126 frs-bus:PreferenceShareClass4 2020-12-06 2022-01-31 13064126 frs-bus:PreferenceShareClass4 2020-12-05 13064126 frs-bus:PreferenceShareClass4 2022-01-31 13064126 frs-bus:PreferenceShareClass5 2020-12-06 2022-01-31 13064126 frs-bus:PreferenceShareClass5 2020-12-05 13064126 frs-bus:PreferenceShareClass5 2022-01-31 13064126 1 2020-12-06 2022-01-31 13064126 1 2022-01-31 13064126 1 2020-12-06 2022-01-31 13064126 frs-core:LeasedAssets 2020-12-06 2022-01-31 13064126 frs-core:OwnedAssets 2020-12-06 2022-01-31 13064126 frs-core:CurrencyRisk 2020-12-06 2022-01-31 13064126 frs-core:MarketRisk 2020-12-06 2022-01-31 13064126 frs-core:InterestRateRisk 2020-12-06 2022-01-31 13064126 frs-core:DeferredTaxation 2020-12-06 2022-01-31 13064126 frs-core:DeferredTaxation 2020-12-05 13064126 frs-core:DeferredTaxation 2022-01-31 13064126 frs-core:OtherProvisionsContingentLiabilities 2020-12-06 2022-01-31 13064126 frs-core:OtherProvisionsContingentLiabilities 2020-12-05 13064126 frs-core:OtherProvisionsContingentLiabilities 2022-01-31 13064126 frs-core:ProvisionsDeferredTax 2022-01-31 13064126 frs-core:OtherDeferredTax 2022-01-31 13064126 frs-core:AcceleratedTaxDepreciationDeferredTax 2022-01-31 13064126 frs-core:TaxLossesCarry-forwardsDeferredTax 2022-01-31 13064126 frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2022-01-31 13064126 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2020-12-06 2022-01-31 13064126 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2020-12-05 13064126 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-01-31 13064126 frs-core:Provisions 2020-12-06 2022-01-31 13064126 frs-core:Provisions 2020-12-05 13064126 frs-core:Provisions 2022-01-31 13064126 frs-core:Provisions 2020-12-06 2022-01-31 13064126 frs-core:Provisions 2020-12-05 13064126 frs-core:Provisions 2022-01-31 13064126 frs-core:RevaluationPropertyPlantEquipmentDeferredTax 2022-01-31 13064126 frs-core:RevaluationInvestmentPropertyDeferredTax 2022-01-31 13064126 frs-core:FairValueMovementsOnFinancialInstrumentsDeferredTax 2022-01-31 13064126 frs-core:OtherPost-employmentBenefitsDeferredTax 2022-01-31 13064126 frs-core:Share-basedPaymentsDeferredTax 2022-01-31 13064126 frs-core:TaxCreditsDeferredTax 2022-01-31 13064126 frs-core:CostValuation 2020-12-05 13064126 frs-core:AdditionsToInvestments 2022-01-31 13064126 frs-core:DisposalsRepaymentsInvestments 2022-01-31 13064126 frs-core:RevaluationsIncreaseDecreaseInInvestments 2022-01-31 13064126 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments 2022-01-31 13064126 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments 2022-01-31 13064126 frs-core:OtherIncreaseDecreaseInInvestments 2022-01-31 13064126 frs-core:CostValuation 2022-01-31 13064126 frs-core:ProvisionsForImpairmentInvestments 2020-12-05 13064126 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2022-01-31 13064126 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2022-01-31 13064126 frs-core:ImpairmentLossProvisionsForImpairmentInvestments 2022-01-31 13064126 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments 2022-01-31 13064126 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal 2022-01-31 13064126 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments 2022-01-31 13064126 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2022-01-31 13064126 frs-core:ProvisionsForImpairmentInvestments 2022-01-31 13064126 frs-core:ListedExchangeTraded 2022-01-31 13064126 frs-core:ListedExchangeTraded 2020-12-05 13064126 frs-core:CostValuation frs-core:ListedExchangeTraded 2020-12-05 13064126 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2022-01-31 13064126 frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2022-01-31 13064126 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-01-31 13064126 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:ListedExchangeTraded 2022-01-31 13064126 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-01-31 13064126 frs-core:OtherIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-01-31 13064126 frs-core:CostValuation frs-core:ListedExchangeTraded 2022-01-31 13064126 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2020-12-05 13064126 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-01-31 13064126 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-01-31 13064126 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-01-31 13064126 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-01-31 13064126 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2022-01-31 13064126 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-01-31 13064126 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-01-31 13064126 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-01-31 13064126 frs-core:UnlistedNon-exchangeTraded 2022-01-31 13064126 frs-core:UnlistedNon-exchangeTraded 2020-12-05 13064126 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2020-12-05 13064126 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2022-01-31 13064126 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2022-01-31 13064126 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-01-31 13064126 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2022-01-31 13064126 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-01-31 13064126 frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-01-31 13064126 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2022-01-31 13064126 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2020-12-05 13064126 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Registered number: 13064126
Training Space Memberships Ltd
Unaudited Financial Statements
For The Year Ended 31 January 2023
LPTA Limited
Chartered Certified Accountants
Priory Place Priory Road
Tiptree
Colchester
Essex
CO5 0QE
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 13064126
31 January 2023 31 January 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 2,398 -
2,398 -
CURRENT ASSETS
Debtors 5 9,421 8,591
Cash at bank and in hand - 1,336
9,421 9,927
Creditors: Amounts Falling Due Within One Year 6 (10,316 ) (8,626 )
NET CURRENT ASSETS (LIABILITIES) (895 ) 1,301
TOTAL ASSETS LESS CURRENT LIABILITIES 1,503 1,301
NET ASSETS 1,503 1,301
CAPITAL AND RESERVES
Called up share capital 7 100 100
Profit and Loss Account 1,403 1,201
SHAREHOLDERS' FUNDS 1,503 1,301
Page 1
Page 2
For the year ending 31 January 2023 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 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 company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr Daniel Hammond
Director
29th September 2023
The notes on pages 3 to 6 form part of these financial statements.
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Page 3
Notes to the Financial Statements
1. General Information
Training Space Memberships Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 13064126 . The registered office is Priory Place, Priory Road, Tiptree, Essex, CO5 0QE.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Plant & Machinery 20% Reducing Balance
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2.4. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was as follows: 1 (2022: 2)
1 2
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4. Tangible Assets
Plant & Machinery
£
Cost
As at 1 February 2022 -
Additions 2,998
As at 31 January 2023 2,998
Depreciation
As at 1 February 2022 -
Provided during the period 600
As at 31 January 2023 600
Net Book Value
As at 31 January 2023 2,398
As at 1 February 2022 -
5. Debtors
31 January 2023 31 January 2022
£ £
Due within one year
Third Training Space Limited Loan Account 9,421 8,591
9,421 8,591
6. Creditors: Amounts Falling Due Within One Year
31 January 2023 31 January 2022
£ £
Trade creditors 852 6,938
Bank loans and overdrafts 4,935 -
Corporation tax 269 751
VAT 3,133 -
Accruals and deferred income 867 859
Directors' loan accounts 260 78
10,316 8,626
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7. Share Capital
31 January 2023 31 January 2022
Allotted, Called up and fully paid 100 100
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