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Company Registration No. 07788703 (England and Wales)
Sarona Training and Consultancy Ltd Unaudited accounts for the year ended 30 September 2023
Sarona Training and Consultancy Ltd Unaudited accounts Contents
Page
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Sarona Training and Consultancy Ltd Company Information for the year ended 30 September 2023
Directors
Fiona Nicholson Sarah Smith
Secretary
David Nicholson
Company Number
07788703 (England and Wales)
Registered Office
118 Heritage Park St Mellons Cardiff CF3 0DS
Accountants
Nathan Evans Limited 16 Cambrian Way Marshfield Cardiff CF3 2WB
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Chartered Accountants' report to the board of directors on the preparation of the unaudited statutory accounts of Sarona Training and Consultancy Ltd for the year ended 30 September 2023
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Sarona Training and Consultancy Ltd for the year ended 30 September 2023 as set out on pages 5 - 7 from the company's accounting records and from information and explanations you have given us.
As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at icaew.com/membershandbook.
Our work has been undertaken in accordance with AAF 7/16 as detailed at icaew.com/compilation.
Nathan Evans Limited Chartered Accountants 16 Cambrian Way Marshfield Cardiff CF3 2WB 2 February 2024
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Sarona Training and Consultancy Ltd Statement of financial position as at 30 September 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Tangible assets
1,081 
1,173 
Current assets
Debtors
517 
2,202 
Cash at bank and in hand
6,179 
5,357 
6,696 
7,559 
Creditors: amounts falling due within one year
(3,515)
(5,904)
Net current assets
3,181 
1,655 
Net assets
4,262 
2,828 
Capital and reserves
Called up share capital
1,000 
1,000 
Profit and loss account
3,262 
1,828 
Shareholders' funds
4,262 
2,828 
For the year ending 30 September 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 2 February 2024 and were signed on its behalf by
Sarah Smith Director Company Registration No. 07788703
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Sarona Training and Consultancy Ltd Notes to the Accounts for the year ended 30 September 2023
1
Statutory information
Sarona Training and Consultancy Ltd is a private company, limited by shares, registered in England and Wales, registration number 07788703. The registered office is 118 Heritage Park, St Mellons, Cardiff, CF3 0DS.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. 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.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Fixtures & fittings
25% straight line
4
Tangible fixed assets
Fixtures & fittings 
£ 
Cost or valuation
At cost 
At 1 October 2022
8,970 
Additions
503 
At 30 September 2023
9,473 
Depreciation
At 1 October 2022
7,797 
Charge for the year
595 
At 30 September 2023
8,392 
Net book value
At 30 September 2023
1,081 
At 30 September 2022
1,173 
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Sarona Training and Consultancy Ltd Notes to the Accounts for the year ended 30 September 2023
5
Debtors
2023 
2022 
£ 
£ 
Amounts falling due within one year
Trade debtors
517 
2,202 
6
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
Trade creditors
- 
342 
Taxes and social security
828 
1,465 
Other creditors
687 
- 
Loans from directors
2,000 
4,000 
Accruals
- 
97 
3,515 
5,904 
7
Controlling party
The company was under the control of Ms Sarah Smith and Mrs Fiona Nicholson for the current and prior year. Ms Smith and Mrs Nicholson each own 50% of the share capital. The company paid Ms Smith and Mrs Nicholson dividends of £1,000 (2022: £2,000) each during the year.
8
Average number of employees
During the year the average number of employees was 2 (2022: 2).
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