IRIS Accounts Production v23.1.0.753 07737208 director 1.9.22 31.8.23 31.8.23 false true false false true false iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pure077372082022-08-31077372082023-08-31077372082022-09-012023-08-31077372082021-08-31077372082021-09-012022-08-31077372082022-08-3107737208ns15:EnglandWales2022-09-012023-08-3107737208ns14:PoundSterling2022-09-012023-08-3107737208ns10:Director12022-09-012023-08-3107737208ns10:PrivateLimitedCompanyLtd2022-09-012023-08-3107737208ns10:SmallEntities2022-09-012023-08-3107737208ns10:AuditExempt-NoAccountantsReport2022-09-012023-08-3107737208ns10:SmallCompaniesRegimeForDirectorsReport2022-09-012023-08-3107737208ns10:SmallCompaniesRegimeForAccounts2022-09-012023-08-3107737208ns10:FullAccounts2022-09-012023-08-3107737208ns10:RegisteredOffice2022-09-012023-08-3107737208ns5:CurrentFinancialInstruments2023-08-3107737208ns5:CurrentFinancialInstruments2022-08-3107737208ns5:Non-currentFinancialInstruments2023-08-3107737208ns5:Non-currentFinancialInstruments2022-08-3107737208ns5:ShareCapital2023-08-3107737208ns5:ShareCapital2022-08-3107737208ns5:RetainedEarningsAccumulatedLosses2023-08-3107737208ns5:RetainedEarningsAccumulatedLosses2022-08-3107737208ns5:MotorVehicles2022-09-012023-08-3107737208ns5:ComputerEquipment2022-09-012023-08-3107737208ns5:LandBuildings2022-08-3107737208ns5:PlantMachinery2022-08-3107737208ns5:FurnitureFittings2022-08-3107737208ns5:LandBuildings2022-09-012023-08-3107737208ns5:PlantMachinery2022-09-012023-08-3107737208ns5:FurnitureFittings2022-09-012023-08-3107737208ns5:LandBuildings2023-08-3107737208ns5:PlantMachinery2023-08-3107737208ns5:FurnitureFittings2023-08-3107737208ns5:LandBuildings2022-08-3107737208ns5:PlantMachinery2022-08-3107737208ns5:FurnitureFittings2022-08-3107737208ns5:MotorVehicles2022-08-3107737208ns5:ComputerEquipment2022-08-3107737208ns5:MotorVehicles2023-08-3107737208ns5:ComputerEquipment2023-08-3107737208ns5:MotorVehicles2022-08-3107737208ns5:ComputerEquipment2022-08-3107737208ns5:CurrentFinancialInstrumentsns5:WithinOneYear2023-08-3107737208ns5:CurrentFinancialInstrumentsns5:WithinOneYear2022-08-3107737208ns5:DeferredTaxation2022-08-3107737208ns5:DeferredTaxation2022-09-012023-08-3107737208ns5:DeferredTaxation2023-08-31077372081ns10:Director12022-08-31077372081ns10:Director12021-08-31077372081ns10:Director12022-09-012023-08-31077372081ns10:Director12021-09-012022-08-31077372081ns10:Director12023-08-31077372081ns10:Director12022-08-31
REGISTERED NUMBER: 07737208 (England and Wales)














TOTAL CONSTRUCTION TRAINING LTD

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST AUGUST 2023






TOTAL CONSTRUCTION TRAINING LTD (REGISTERED NUMBER: 07737208)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31ST AUGUST 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


TOTAL CONSTRUCTION TRAINING LTD

COMPANY INFORMATION
FOR THE YEAR ENDED 31ST AUGUST 2023







DIRECTOR: I A Bradley





REGISTERED OFFICE: Sandhills Farm
Edgioake Lane
Astwood Bank
Redditch
Worcestershire
B96 6BG





REGISTERED NUMBER: 07737208 (England and Wales)

TOTAL CONSTRUCTION TRAINING LTD (REGISTERED NUMBER: 07737208)

BALANCE SHEET
31ST AUGUST 2023

2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible assets 4 107,188 47,366

CURRENT ASSETS
Debtors 5 220,827 129,188
Cash at bank and in hand 5,603 3,496
226,430 132,684
CREDITORS
Amounts falling due within one year 6 218,200 154,922
NET CURRENT ASSETS/(LIABILITIES) 8,230 (22,238 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

115,418

25,128

CREDITORS
Amounts falling due after more than one
year

7

(96,685

)

(41,402

)

PROVISIONS FOR LIABILITIES 8 (15,949 ) (4,583 )
NET ASSETS/(LIABILITIES) 2,784 (20,857 )

CAPITAL AND RESERVES
Called up share capital 1 1
Retained earnings 2,783 (20,858 )
2,784 (20,857 )

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st August 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st August 2023 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

TOTAL CONSTRUCTION TRAINING LTD (REGISTERED NUMBER: 07737208)

BALANCE SHEET - continued
31ST AUGUST 2023


The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 7th November 2023 and were signed by:





I A Bradley - Director


TOTAL CONSTRUCTION TRAINING LTD (REGISTERED NUMBER: 07737208)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31ST AUGUST 2023

1. STATUTORY INFORMATION

Total Construction Training Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets
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.
Motor vehicles - 25% on reducing balance
Computer equipment - 25% on reducing balance

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 balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet 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 balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful 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 profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

TOTAL CONSTRUCTION TRAINING LTD (REGISTERED NUMBER: 07737208)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31ST AUGUST 2023

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 10 (2022 - 5 ) .

4. TANGIBLE FIXED ASSETS
Fixtures
Freehold Plant and and
property machinery fittings
£ £ £
COST
At 1st September 2022 39,876 - 1,190
Additions - 28,145 11,459
At 31st August 2023 39,876 28,145 12,649
DEPRECIATION
At 1st September 2022 16,632 - 298
Charge for year - 4,222 3,092
At 31st August 2023 16,632 4,222 3,390
NET BOOK VALUE
At 31st August 2023 23,244 23,923 9,259
At 31st August 2022 23,244 - 892

Motor Computer
vehicles equipment Totals
£ £ £
COST
At 1st September 2022 20,744 27,611 89,421
Additions 35,589 4,310 79,503
At 31st August 2023 56,333 31,921 168,924
DEPRECIATION
At 1st September 2022 6,592 18,533 42,055
Charge for year 10,353 2,014 19,681
At 31st August 2023 16,945 20,547 61,736
NET BOOK VALUE
At 31st August 2023 39,388 11,374 107,188
At 31st August 2022 14,152 9,078 47,366

The net book value of tangible fixed assets includes £ 7,125 in respect of assets held under hire purchase contracts.

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£ £
Trade debtors 190,094 129,188
Other debtors 30,733 -
220,827 129,188

TOTAL CONSTRUCTION TRAINING LTD (REGISTERED NUMBER: 07737208)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31ST AUGUST 2023

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£ £
Bank loans and overdrafts 124,360 69,817
Hire purchase contracts 6,639 2,616
Trade creditors 57,338 38,617
Taxation and social security 24,752 34,719
Other creditors 5,111 9,153
218,200 154,922

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2023 2022
£ £
Bank loans 93,320 39,406
Hire purchase contracts 3,365 1,996
96,685 41,402

Amounts falling due in more than five years:

Repayable by instalments
Bank loans more 5 yr by instal 11,611 17,451

8. PROVISIONS FOR LIABILITIES
2023 2022
£ £
Deferred tax 15,949 4,583

Deferred tax
£
Balance at 1st September 2022 4,583
Provided during year 11,366
Balance at 31st August 2023 15,949

9. DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31st August 2023 and 31st August 2022:

2023 2022
£ £
I A Bradley
Balance outstanding at start of year - -
Amounts advanced 66,908 -
Amounts repaid (63,312 ) -
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 3,596 -

TOTAL CONSTRUCTION TRAINING LTD (REGISTERED NUMBER: 07737208)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31ST AUGUST 2023

9. DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES - continued

Interest of £84 has been charged on the directors loan during the year and is included in the profit and loss account.