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frs-countries:EnglandWales 2021-08-01 2022-07-31
Registered number: 04348754
K M Training Limited
Financial Statements
For The Year Ended 31 July 2023
Financial Statements
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—3
Page 1
Balance Sheet
Registered number: 04348754
2023 2022
Notes £ £ £ £
FIXED ASSETS
CURRENT ASSETS
Debtors 5 100,045 203,617
Cash at bank and in hand 86,716 1,563
186,761 205,180
Creditors: Amounts Falling Due Within One Year 6 (2,555 ) (11,193 )
NET CURRENT ASSETS (LIABILITIES) 184,206 193,987
TOTAL ASSETS LESS CURRENT LIABILITIES 184,206 193,987
NET ASSETS 184,206 193,987
CAPITAL AND RESERVES
Called up share capital 7 10 10
Profit and Loss Account 184,196 193,977
SHAREHOLDERS' FUNDS 184,206 193,987
For the year ending 31 July 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
Dr T Mullin
Director
Mrs L Dickens
Director
10 January 2024
The notes on pages 2 to 3 form part of these financial statements.
Page 1
Page 2
Notes to the Financial Statements
1. General Information
K M Training Limited is a private company, limited by shares, incorporated in England & Wales, registered number 04348754 . The registered office is 2 Market Place, Derby, Derbyshire, DE1 3PW.
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 33% straight line
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. 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. The carrying amount of deferred tax assets is reviewed at the end of each reporting period.
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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2022: 2)
2 2
Page 2
Page 3
4. Tangible Assets
Plant & Machinery
£
Cost
As at 1 August 2022 45,420
As at 31 July 2023 45,420
Depreciation
As at 1 August 2022 45,420
As at 31 July 2023 45,420
Net Book Value
As at 31 July 2023 -
As at 1 August 2022 -
5. Debtors
2023 2022
£ £
Due within one year
Trade debtors - 2,751
Other debtors 100,045 200,866
100,045 203,617
6. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 80 80
Accruals and deferred income 456 360
Directors' loan accounts 2,019 10,753
2,555 11,193
7. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 10 10
Page 3