Caseware UK (AP4) 2023.0.135 2023.0.135 2023-05-312023-05-312022-06-01false1Professional Document Training1truetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 04435001 2022-06-01 2023-05-31 04435001 2021-06-01 2022-05-31 04435001 2023-05-31 04435001 2022-05-31 04435001 c:Director1 2022-06-01 2023-05-31 04435001 d:FurnitureFittings 2023-05-31 04435001 d:FurnitureFittings 2022-05-31 04435001 d:FurnitureFittings d:OwnedOrFreeholdAssets 2022-06-01 2023-05-31 04435001 d:OfficeEquipment 2022-06-01 2023-05-31 04435001 d:OfficeEquipment 2023-05-31 04435001 d:OfficeEquipment 2022-05-31 04435001 d:OfficeEquipment d:OwnedOrFreeholdAssets 2022-06-01 2023-05-31 04435001 d:OwnedOrFreeholdAssets 2022-06-01 2023-05-31 04435001 d:CurrentFinancialInstruments 2023-05-31 04435001 d:CurrentFinancialInstruments 2022-05-31 04435001 d:CurrentFinancialInstruments d:WithinOneYear 2023-05-31 04435001 d:CurrentFinancialInstruments d:WithinOneYear 2022-05-31 04435001 d:ShareCapital 2023-05-31 04435001 d:ShareCapital 2022-05-31 04435001 d:RetainedEarningsAccumulatedLosses 2023-05-31 04435001 d:RetainedEarningsAccumulatedLosses 2022-05-31 04435001 c:OrdinaryShareClass1 2022-06-01 2023-05-31 04435001 c:OrdinaryShareClass1 2023-05-31 04435001 c:OrdinaryShareClass1 2022-05-31 04435001 c:FRS102 2022-06-01 2023-05-31 04435001 c:AuditExempt-NoAccountantsReport 2022-06-01 2023-05-31 04435001 c:FullAccounts 2022-06-01 2023-05-31 04435001 c:PrivateLimitedCompanyLtd 2022-06-01 2023-05-31 xbrli:shares iso4217:GBP xbrli:pure
Registered number: 04435001














PRODOC TRAINING LIMITED
UNAUDITED
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2023

 
PRODOC TRAINING LIMITED
 

CONTENTS



Page
Statement of Financial Position
 
1 - 2
Notes to the Financial Statements
 
3 - 5


 
PRODOC TRAINING LIMITED
REGISTERED NUMBER:04435001

STATEMENT OF FINANCIAL POSITION
AS AT 31 MAY 2023

2023
2022
Note
£
£

Fixed assets
  

Tangible assets
 4 
479
729

Current assets
  

Debtors: amounts falling due within one year
 5 
16,749
10,266

Cash at bank and in hand
  
90,415
95,227

  
107,164
105,493

Creditors: amounts falling due within one year
 6 
(44,101)
(44,695)

Net current assets
  
 
 
63,063
 
 
60,798

  

Net assets
  
63,542
61,527


Capital and reserves
  

Called up share capital 
 7 
1
1

Profit and loss account
  
63,541
61,526

  
63,542
61,527


Page 1

 
PRODOC TRAINING LIMITED
REGISTERED NUMBER:04435001
    
STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 31 MAY 2023

The director considers that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The director acknowledges her responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared 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 financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf by: 




G I Scott
Director

Date: 9 February 2024

The notes on pages 3 to 5 form part of these financial statements.

Page 2

 
PRODOC TRAINING LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2023

1.


General information

Prodoc Training Limited is a limited liability company incorporated in England and Wales with a registered office at 21 Theobald Road, Croydon, Surrey, CR0 3RN.
The principal activity of the company continued to be that of professional document training.

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

The following principal accounting policies have been applied:

 
2.2

Turnover

Turnover comprises revenue recognised by the company in respect of services supplied during the period, exclusive of Value Added Tax and trade discounts.

 
2.3

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Depreciation is provided on the following basis:

Office equipment
-
25%
straight Line

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.
Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in the Statement of Comprehensive Income.

 
2.4

Debtors

Short term debtors are measured at transaction price, less any impairment.

 
2.5

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty.

 
2.6

Creditors

Short term creditors are measured at the transaction price.

Page 3

 
PRODOC TRAINING LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2023

2.Accounting policies (continued)

 
2.7

Taxation

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the Company operates and generates income.


3.


Employees

The average monthly number of employees, including directors, during the year was 1 (2022 - 1).


4.


Tangible fixed assets





Fixtures & fittings
Office equipment
Total

£
£
£



Cost or valuation


At 1 June 2022
1,340
2,126
3,466



At 31 May 2023

1,340
2,126
3,466



Depreciation


At 1 June 2022
1,340
1,397
2,737


Charge for the year on owned assets
-
250
250



At 31 May 2023

1,340
1,647
2,987



Net book value



At 31 May 2023
-
479
479



At 31 May 2022
-
729
729

Page 4

 
PRODOC TRAINING LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2023

5.


Debtors

2023
2022
£
£


Trade debtors
13,422
6,939

Other debtors
3,327
3,327

16,749
10,266



6.


Creditors: Amounts falling due within one year

2023
2022
£
£

Taxation and social security
812
-

Other creditors
40,469
35,337

Accruals and deferred income
2,820
9,358

44,101
44,695



7.


Share capital

2023
2022
£
£
Allotted, called up and fully paid



1 (2022 - 1) Ordinary share of £1
1
1


 
Page 5