IRIS Accounts Production v23.1.0.753 SC463957 director 1.11.22 31.10.23 31.10.23 false true false false true false iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureSC4639572022-10-31SC4639572023-10-31SC4639572022-11-012023-10-31SC4639572021-10-31SC4639572021-11-012022-10-31SC4639572022-10-31SC463957ns15:Scotland2022-11-012023-10-31SC463957ns14:PoundSterling2022-11-012023-10-31SC463957ns10:Director12022-11-012023-10-31SC463957ns10:PrivateLimitedCompanyLtd2022-11-012023-10-31SC463957ns10:SmallEntities2022-11-012023-10-31SC463957ns10:AuditExempt-NoAccountantsReport2022-11-012023-10-31SC463957ns10:SmallCompaniesRegimeForDirectorsReport2022-11-012023-10-31SC463957ns10:SmallCompaniesRegimeForAccounts2022-11-012023-10-31SC463957ns10:FullAccounts2022-11-012023-10-31SC463957ns10:CompanySecretary12022-11-012023-10-31SC463957ns10:RegisteredOffice2022-11-012023-10-31SC463957ns5:CurrentFinancialInstruments2023-10-31SC463957ns5:CurrentFinancialInstruments2022-10-31SC463957ns5:ShareCapital2023-10-31SC463957ns5:ShareCapital2022-10-31SC463957ns5:RetainedEarningsAccumulatedLosses2023-10-31SC463957ns5:RetainedEarningsAccumulatedLosses2022-10-31SC463957ns5:PlantMachinery2022-11-012023-10-31SC463957ns5:PlantMachinery2022-10-31SC463957ns5:PlantMachinery2023-10-31SC463957ns5:PlantMachinery2022-10-31SC463957ns5:CurrentFinancialInstrumentsns5:WithinOneYear2023-10-31SC463957ns5:CurrentFinancialInstrumentsns5:WithinOneYear2022-10-31
REGISTERED NUMBER: SC463957 (Scotland)




















FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 OCTOBER 2023

FOR

STRATHCLYDE CPC TRAINING LIMITED

STRATHCLYDE CPC TRAINING LIMITED (REGISTERED NUMBER: SC463957)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


STRATHCLYDE CPC TRAINING LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31 OCTOBER 2023







DIRECTOR: Mr John Graeme Wilson





SECRETARY:





REGISTERED OFFICE: Howlands
Off Woodend Road
Carluke
South Lanarkshire
ML8 4EG





REGISTERED NUMBER: SC463957 (Scotland)





ACCOUNTANTS: Feely & Company, Chartered Accountants
165 Main Street
Wishaw
Lanarkshire
ML2 7AU

STRATHCLYDE CPC TRAINING LIMITED (REGISTERED NUMBER: SC463957)

BALANCE SHEET
31 OCTOBER 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 517 646

CURRENT ASSETS
Debtors 5 41,414 38,914
Cash at bank and in hand 19,862 43,224
61,276 82,138
CREDITORS
Amounts falling due within one year 6 978 7,860
NET CURRENT ASSETS 60,298 74,278
TOTAL ASSETS LESS CURRENT LIABILITIES 60,815 74,924

CAPITAL AND RESERVES
Called up share capital 1 1
Retained earnings 60,814 74,923
SHAREHOLDERS' FUNDS 60,815 74,924

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 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.

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 20 February 2024 and were signed by:





Mr John Graeme Wilson - Director


STRATHCLYDE CPC TRAINING LIMITED (REGISTERED NUMBER: SC463957)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2023

1. STATUTORY INFORMATION

Strathclyde Cpc Training Limited is a private company, limited by shares , registered in Scotland. 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 represents net sales of goods and services, excluding value added tax.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery etc - 20% on reducing balance

At each balance sheet date, the company reviews the carrying amount of the tangible fixed assets to determine whether there is any indication that any items have suffered an impairment loss. If any such indication exists, the recoverable amount of an asset is estimated in order to determine the extent of the impairment loss, if any.

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.

Basic financial instruments
Basic financial instruments, including short term trade and other debtors due to be settled within one year, are accounted for at their transaction price

Trade and other debtors are reviewed for impairment (e.g. bad debts) at the end of each accounting period.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2022 - 1 ) .

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 November 2022
and 31 October 2023 1,281
DEPRECIATION
At 1 November 2022 635
Charge for year 129
At 31 October 2023 764
NET BOOK VALUE
At 31 October 2023 517
At 31 October 2022 646

STRATHCLYDE CPC TRAINING LIMITED (REGISTERED NUMBER: SC463957)

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

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 5,000 10,000
Other debtors 36,414 28,914
41,414 38,914

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade creditors - 256
Taxation and social security 15 6,238
Other creditors 963 1,366
978 7,860