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Company Registration No. 05918541 (England and Wales)
Plt Training Ltd Unaudited accounts for the year ended 31 August 2023
Plt Training Ltd Unaudited accounts Contents
Page
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Plt Training Ltd Company Information for the year ended 31 August 2023
Directors
Niccolas Bennett Katherine Lang
Company Number
05918541 (England and Wales)
Registered Office
Unit 30 Fallings Park Industrial Estate Park Lane Wolverhampton WV10 9QB United Kingdom
Accountants
Contrast Accounting Limited T/A Accrue Accounting Unit E4 Arena Business Centre Holyrood Close Poole BH17 7FP
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Plt Training Ltd Statement of financial position as at 31 August 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Tangible assets
214,743 
238,637 
Current assets
Debtors
167,144 
166,094 
Cash at bank and in hand
388,682 
241,075 
555,826 
407,169 
Creditors: amounts falling due within one year
(119,242)
(121,376)
Net current assets
436,584 
285,793 
Total assets less current liabilities
651,327 
524,430 
Creditors: amounts falling due after more than one year
(15,970)
(27,435)
Net assets
635,357 
496,995 
Capital and reserves
Called up share capital
2 
2 
Profit and loss account
635,355 
496,993 
Shareholders' funds
635,357 
496,995 
For the year ending 31 August 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 17 April 2024 and were signed on its behalf by
Niccolas Bennett Director Company Registration No. 05918541
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Plt Training Ltd Notes to the Accounts for the year ended 31 August 2023
1
Statutory information
Plt Training Ltd is a private company, limited by shares, registered in England and Wales, registration number 05918541. The registered office is Unit 30, Fallings Park Industrial Estate, Park Lane, Wolverhampton, WV10 9QB, United Kingdom.
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.
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:
Land & buildings
2% Straight Line
Plant & machinery
10% Straight Line
Motor vehicles
25% Straight Line
Fixtures & fittings
25% Straight Line
Pension costs
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
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Plt Training Ltd Notes to the Accounts for the year ended 31 August 2023
4
Tangible fixed assets
Land & buildings 
Plant & machinery 
Motor vehicles 
Fixtures & fittings 
Total 
£ 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At cost 
At 1 September 2022
157,430 
9,750 
100,085 
65,922 
333,187 
Additions
- 
4,500 
- 
5,495 
9,995 
At 31 August 2023
157,430 
14,250 
100,085 
71,417 
343,182 
Depreciation
At 1 September 2022
7,500 
975 
30,833 
55,242 
94,550 
Charge for the year
3,149 
1,425 
25,021 
4,294 
33,889 
At 31 August 2023
10,649 
2,400 
55,854 
59,536 
128,439 
Net book value
At 31 August 2023
146,781 
11,850 
44,231 
11,881 
214,743 
At 31 August 2022
149,930 
8,775 
69,252 
10,680 
238,637 
5
Debtors
2023 
2022 
£ 
£ 
Amounts falling due within one year
Trade debtors
147,617 
159,724 
Accrued income and prepayments
13,157 
- 
Other debtors
6,370 
6,370 
167,144 
166,094 
6
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
Bank loans and overdrafts
11,527 
10,968 
VAT
50,572 
45,576 
Trade creditors
5,406 
6,532 
Taxes and social security
52,264 
33,581 
Other creditors
(527)
- 
Loans from directors
- 
24,719 
119,242 
121,376 
7
Creditors: amounts falling due after more than one year
2023 
2022 
£ 
£ 
Bank loans
15,970 
27,435 
8
Share capital
2023 
2022 
£ 
£ 
Allotted, called up and fully paid:
2 Ordinary shares of £1 each
2 
2 
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Plt Training Ltd Notes to the Accounts for the year ended 31 August 2023
9
Average number of employees
During the year the average number of employees was 22 (2022: 25).
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