Company Registration No. 07788703 (England and Wales)
Sarona Training and Consultancy Ltd
Unaudited accounts
for the year ended 30 September 2023
Sarona Training and Consultancy Ltd
Unaudited accounts
Contents
Sarona Training and Consultancy Ltd
Company Information
for the year ended 30 September 2023
Directors
Fiona Nicholson
Sarah Smith
Company Number
07788703 (England and Wales)
Registered Office
118 Heritage Park
St Mellons
Cardiff
CF3 0DS
Accountants
Nathan Evans Limited
16 Cambrian Way
Marshfield
Cardiff
CF3 2WB
Chartered Accountants' report to the board of directors on the preparation of the unaudited statutory accounts of Sarona Training and Consultancy Ltd for the year ended 30 September 2023
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of
Sarona Training and Consultancy Ltd for the year ended
30 September 2023 as set out on pages
5 -
7 from the company's accounting records and from information and explanations you have given us.
As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at icaew.com/membershandbook.
Our work has been undertaken in accordance with AAF 7/16 as detailed at icaew.com/compilation.
Nathan Evans Limited
Chartered Accountants
16 Cambrian Way
Marshfield
Cardiff
CF3 2WB
2 February 2024
Sarona Training and Consultancy Ltd
Statement of financial position
as at 30 September 2023
Tangible assets
1,081
1,173
Cash at bank and in hand
6,179
5,357
Creditors: amounts falling due within one year
(3,515)
(5,904)
Net current assets
3,181
1,655
Called up share capital
1,000
1,000
Profit and loss account
3,262
1,828
Shareholders' funds
4,262
2,828
For the year ending 30 September 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 2 February 2024 and were signed on its behalf by
Sarah Smith
Director
Company Registration No. 07788703
Sarona Training and Consultancy Ltd
Notes to the Accounts
for the year ended 30 September 2023
Sarona Training and Consultancy Ltd is a private company, limited by shares, registered in England and Wales, registration number 07788703. The registered office is 118 Heritage Park, St Mellons, Cardiff, CF3 0DS.
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.
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.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
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:
Fixtures & fittings
25% straight line
4
Tangible fixed assets
Fixtures & fittings
At 30 September 2023
9,473
At 30 September 2023
8,392
At 30 September 2023
1,081
At 30 September 2022
1,173
Sarona Training and Consultancy Ltd
Notes to the Accounts
for the year ended 30 September 2023
Amounts falling due within one year
6
Creditors: amounts falling due within one year
2023
2022
Taxes and social security
828
1,465
Loans from directors
2,000
4,000
The company was under the control of Ms Sarah Smith and Mrs Fiona Nicholson for the current and prior year. Ms Smith and Mrs Nicholson each own 50% of the share capital. The company paid Ms Smith and Mrs Nicholson dividends of £1,000 (2022: £2,000) each during the year.
8
Average number of employees
During the year the average number of employees was 2 (2022: 2).