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REGISTERED NUMBER: SC626244 (Scotland)















Unaudited Financial Statements for the Year Ended 30 April 2023

for

ASCOLTA COACHING LIMITED

ASCOLTA COACHING LIMITED (REGISTERED NUMBER: SC626244)

Contents of the Financial Statements
for the Year Ended 30 April 2023










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


ASCOLTA COACHING LIMITED

Company Information
for the Year Ended 30 April 2023







DIRECTOR: P J Clelland





REGISTERED OFFICE: 6 Marshall Road
Newburgh
Ellon
Aberdeenshire
AB41 6DR





REGISTERED NUMBER: SC626244 (Scotland)






ASCOLTA COACHING LIMITED (REGISTERED NUMBER: SC626244)

Balance Sheet
30 April 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 5,155 8,301

CURRENT ASSETS
Debtors 5 260 249
Cash at bank 54,954 35,353
55,214 35,602
CREDITORS
Amounts falling due within one year 6 79,349 46,671
NET CURRENT LIABILITIES (24,135 ) (11,069 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

(18,980

)

(2,768

)

CREDITORS
Amounts falling due after more than one year 7 (8,000 ) (11,000 )

PROVISIONS FOR LIABILITIES (883 ) (1,577 )
NET LIABILITIES (27,863 ) (15,345 )

CAPITAL AND RESERVES
Called up share capital 2 2
Retained earnings (27,865 ) (15,347 )
(27,863 ) (15,345 )

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 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.

ASCOLTA COACHING LIMITED (REGISTERED NUMBER: SC626244)

Balance Sheet - continued
30 April 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 2 February 2024 and were signed by:





P J Clelland - Director


ASCOLTA COACHING LIMITED (REGISTERED NUMBER: SC626244)

Notes to the Financial Statements
for the Year Ended 30 April 2023


1. STATUTORY INFORMATION

Ascolta Coaching 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 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.
Motor vehicles - 20% on cost
Computer equipment - 20% on cost

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

3. EMPLOYEES AND DIRECTORS

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

ASCOLTA COACHING LIMITED (REGISTERED NUMBER: SC626244)

Notes to the Financial Statements - continued
for the Year Ended 30 April 2023


4. TANGIBLE FIXED ASSETS
Motor Computer
vehicles equipment Totals
£    £    £   
COST
At 1 May 2022 17,500 533 18,033
Additions - 893 893
Disposals - (533 ) (533 )
At 30 April 2023 17,500 893 18,393
DEPRECIATION
At 1 May 2022 9,625 107 9,732
Charge for year 3,500 157 3,657
Eliminated on disposal - (151 ) (151 )
At 30 April 2023 13,125 113 13,238
NET BOOK VALUE
At 30 April 2023 4,375 780 5,155
At 30 April 2022 7,875 426 8,301

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Other debtors 260 249

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Bank loans and overdrafts 3,000 3,000
Hire purchase contracts 208 -
Trade creditors 1,800 2,344
Taxation and social security 5,582 5,098
Other creditors 68,759 36,229
79,349 46,671

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2023 2022
£    £   
Bank loans 8,000 11,000

8. ULTIMATE CONTROLLING PARTY

The controlling party is P J Clelland.