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REGISTERED NUMBER: 03637912 (England and Wales)















FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2023

FOR

TCR TRAINING LIMITED

TCR TRAINING LIMITED (REGISTERED NUMBER: 03637912)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2023










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


TCR TRAINING LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 30 SEPTEMBER 2023







DIRECTOR: Miss S A Clayton





SECRETARY: A Owen





REGISTERED OFFICE: Flat 1
Whitehouse Court
158 Eastwood Road
Rayleigh
Essex
SS6 7LZ





REGISTERED NUMBER: 03637912 (England and Wales)





ACCOUNTANTS: Howard & Stapleton
2nd Floor Offices
26-28 West Street
Market Square
Rochford
Essex
SS4 1AJ

TCR TRAINING LIMITED (REGISTERED NUMBER: 03637912)

BALANCE SHEET
30 SEPTEMBER 2023

30.9.23 30.9.22
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 6,624 7,188

CURRENT ASSETS
Debtors 5 19,707 18,609
Cash at bank and in hand 36,408 29,434
56,115 48,043
CREDITORS
Amounts falling due within one year 6 32,437 25,423
NET CURRENT ASSETS 23,678 22,620
TOTAL ASSETS LESS CURRENT
LIABILITIES

30,302

29,808

PROVISIONS FOR LIABILITIES 7 400 318
NET ASSETS 29,902 29,490

CAPITAL AND RESERVES
Called up share capital 8 10,200 10,200
Retained earnings 19,702 19,290
SHAREHOLDERS' FUNDS 29,902 29,490

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

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2023 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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.

TCR TRAINING LIMITED (REGISTERED NUMBER: 03637912)

BALANCE SHEET - continued
30 SEPTEMBER 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 15 December 2023 and were signed by:





Miss S A Clayton - Director


TCR TRAINING LIMITED (REGISTERED NUMBER: 03637912)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2023


1. STATUTORY INFORMATION

TCR Training Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).


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.

Income is recognised when the training has been completed and any other contractual obligations have been met.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.
Motor vehicles - 25% on cost
Computer equipment - 25% on cost

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.


TCR TRAINING LIMITED (REGISTERED NUMBER: 03637912)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 SEPTEMBER 2023


2. ACCOUNTING POLICIES - continued
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
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

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

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2022 - 4 ) .

TCR TRAINING LIMITED (REGISTERED NUMBER: 03637912)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 SEPTEMBER 2023


4. TANGIBLE FIXED ASSETS
Motor Computer
vehicles equipment Totals
£    £    £   
COST
At 1 October 2022 10,995 16,862 27,857
Additions - 1,645 1,645
At 30 September 2023 10,995 18,507 29,502
DEPRECIATION
At 1 October 2022 7,129 13,540 20,669
Charge for year 967 1,242 2,209
At 30 September 2023 8,096 14,782 22,878
NET BOOK VALUE
At 30 September 2023 2,899 3,725 6,624
At 30 September 2022 3,866 3,322 7,188

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:
Motor
vehicles
£   
COST
At 1 October 2022 10,995
Transfer to ownership (10,995 )
At 30 September 2023 -
DEPRECIATION
At 1 October 2022 5,841
Transfer to ownership (5,841 )
At 30 September 2023 -
NET BOOK VALUE
At 30 September 2023 -
At 30 September 2022 5,154

TCR TRAINING LIMITED (REGISTERED NUMBER: 03637912)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 SEPTEMBER 2023


5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.9.23 30.9.22
£    £   
Trade debtors 15,324 14,374
Other debtors 2,211 2,211
Prepayments and accrued income 2,172 2,024
19,707 18,609

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.9.23 30.9.22
£    £   
Hire purchase contracts - 3,046
Trade creditors 12,122 7,008
Corporation tax 13 -
Social security and other taxes 2,448 6,690
VAT 12,818 -
Other creditors 4,576 4,519
Director's current account 460 4,160
32,437 25,423

7. PROVISIONS FOR LIABILITIES
30.9.23 30.9.22
£    £   
Deferred tax
Accelerated capital allowances 400 318

Deferred
tax
£   
Balance at 1 October 2022 318
Provided during year 82
Balance at 30 September 2023 400

TCR TRAINING LIMITED (REGISTERED NUMBER: 03637912)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 SEPTEMBER 2023


8. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 30.9.23 30.9.22
value: £    £   
10,200 Ordinary £1 10,200 10,200

9. ULTIMATE CONTROLLING PARTY

The ultimate controlling party is Miss S A Clayton.

10. REVISED ACCOUNTS

These revised accounts replace the original accounts for the year ended 30 September 2023 and are now the statutory accounts for the company for that financial year They have been prepared as at the date of the original annual accounts and not as at the date of the revision and, accordingly, do not deal with any events between those dates.

The revised accounts are required as the original accounts included the payment of a dividend of £4000, which was not correct. The payment was in respect of a dividend declared in an earlier year that was not drawn at the time by one of the shareholders. The sum of £4000 has now been charged against the creditor balance.