2022-05-012023-04-302023-04-30false05414468Choose2b 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Choose2b Limited

Registered Number
05414468
(England and Wales)

Unaudited Financial Statements for the Year ended
30 April 2023

Choose2b Limited
Company Information
for the year from 1 May 2022 to 30 April 2023

Directors

Mr. Adam James Wellesley
Mrs. Elizabeth Wellesley

Registered Address

The Old Dairy Bunkers Hill Farm
Pitsford
Northampton
NN6 9BB

Registered Number

05414468 (England and Wales)
Choose2b Limited
Balance Sheet as at
30 April 2023

Notes

2023

2022

£

£

£

£

Fixed assets
Tangible assets616,12518,826
16,12518,826
Current assets
Debtors710,5039,758
Cash at bank and on hand56,08966,955
66,59276,713
Creditors amounts falling due within one year8(25,406)(25,851)
Net current assets (liabilities)41,18650,862
Total assets less current liabilities57,31169,688
Provisions for liabilities9(3,064)(3,577)
Net assets54,24766,111
Capital and reserves
Called up share capital11
Profit and loss account54,24666,110
Shareholders' funds54,24766,111
The financial statements were approved and authorised for issue by the Board of Directors on 26 October 2023, and are signed on its behalf by:
Mrs. Elizabeth Wellesley
Director
Registered Company No. 05414468
Choose2b Limited
Notes to the Financial Statements
for the year ended 30 April 2023

1.Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
2.Compliance with applicable reporting framework
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
3.Principal activities
The principal activity of the company is Training and Development.
4.Accounting policies
Turnover policy
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.
Property, plant and equipment policy
Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Reducing balance (%)
Plant and machinery25
Fixtures and fittings25
Vehicles25
Office Equipment25
Revenue recognition policy
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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 tax policy
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Foreign currency translation and operations policy
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
Employee benefits policy
Contributions to defined contribution plans are expensed in the period to which they relate.
5.Employee information

20232022
Average number of employees during the year11
6.Property, plant and equipment

Plant & machinery

Vehicles

Fixtures & fittings

Office Equipment

Total

£££££
Cost or valuation
At 01 May 2244,6806,66717,30510,22478,876
Additions3,101---3,101
At 30 April 2347,7816,66717,30510,22481,977
Depreciation and impairment
At 01 May 2237,0464,55610,2448,20460,050
Charge for year2,7235272,0455055,800
Other adjustments11--2
At 30 April 2339,7705,08412,2898,70965,852
Net book value
At 30 April 238,0111,5835,0161,51516,125
At 30 April 227,6342,1117,0612,02018,826
7.Debtors

2023

2022

££
Trade debtors / trade receivables7,2746,711
Other debtors2,4512,451
Prepayments and accrued income778596
Total10,5039,758
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
8.Creditors within one year

2023

2022

££
Trade creditors / trade payables2,2041,898
Taxation and social security10,5785,803
Other creditors12,62418,150
Total25,40625,851
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
9.Provisions for liabilities

2023

2022

££
Net deferred tax liability (asset)3,0643,577
Total3,0643,577