Registered number
07407167
Bertola Consultancy and Training Limited
Filleted Accounts
31 December 2023
Bertola Consultancy and Training Limited
Registered number: 07407167
Balance Sheet
as at 31 December 2023
Notes 2023 2022
£ £
Fixed assets
Tangible assets 3 3,285 4,380
Current assets
Cash at bank and in hand 29,251 31,590
Creditors: amounts falling due within one year 4 (9,026) (9,761)
Net current assets 20,225 21,829
Net assets 23,510 26,209
Capital and reserves
Called up share capital 100 100
Profit and loss account 23,410 26,109
Shareholders' funds 23,510 26,209
The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
Mrs J Montana
Director
Approved by the board on 8 March 2024
Bertola Consultancy and Training Limited
Notes to the Accounts
for the year ended 31 December 2023
1 Accounting policies
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
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 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.
Tangible fixed assets
Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:
Office furniture and equipment 25% reducing balance basis
Computer and accessories 25% reducing balance basis
Foreign currency translation
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.
2 Employees 2023 2022
Number Number
Average number of persons employed by the company 2 2
3 Tangible fixed assets
Office furniture and equipment Computer and accessories Total
£ £ £
Cost
At 1 January 2023 2,789 11,250 14,039
At 31 December 2023 2,789 11,250 14,039
Depreciation
At 1 January 2023 2,162 7,497 9,659
Charge for the year 157 938 1,095
At 31 December 2023 2,319 8,435 10,754
Net book value
At 31 December 2023 470 2,815 3,285
At 31 December 2022 627 3,753 4,380
4 Creditors: amounts falling due within one year 2023 2022
£ £
Trade creditors and accrued expenses 480 760
Other creditors 8,546 9,001
9,026 9,761
5 Other information
Bertola Consultancy and Training Limited is a private company limited by shares and incorporated in England. Its registered office is:
98 London Road
Bognor Regis
West Sussex
PO21 1DD
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