Registered number
08884359
Nutshell Training Limited
Unaudited Filleted Accounts
30 November 2023
Nutshell Training Limited
Registered number: 08884359
Balance Sheet
as at 30 November 2023
Notes 2023 2022
£ £
Fixed assets
Tangible assets 3 1,346 1,683
Current assets
Debtors 4 9,795 19,583
Cash at bank and in hand 9,437 -
19,232 19,583
Creditors: amounts falling due within one year 5 (15,106) (12,724)
Net current assets 4,126 6,859
Total assets less current liabilities 5,472 8,542
Creditors: amounts falling due after more than one year 6 (4,875) (8,125)
Provisions for liabilities (256) (320)
Net assets 341 97
Capital and reserves
Called up share capital 7 6
Profit and loss account 334 91
Shareholders' funds 341 97
The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
Mrs K Haworth
Director
Approved by the board on 5 March 2024
Nutshell Training Limited
Notes to the Accounts
for the year ended 30 November 2023
1 Accounting policies
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
Turnover
Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company's activities. Turnover is shown net of sales / value added tax, returns, rebates and discounts.

The company recognises revenue when the amount of revenue can be reliably measured, it is probable that future economic benefits will flow to the entity and specific criteria have been met for each of the company's activities.
Debtors
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
Creditors
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
Taxation
A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Provisions
Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.
2 Employees 2023 2022
Number Number
Average number of persons employed by the company 3 3
3 Tangible fixed assets
Plant and machinery etc
£
Cost
At 1 December 2022 2,629
At 30 November 2023 2,629
Depreciation
At 1 December 2022 946
Charge for the year 337
At 30 November 2023 1,283
Net book value
At 30 November 2023 1,346
At 30 November 2022 1,683
4 Debtors 2023 2022
£ £
Trade debtors 9,795 10,327
Other debtors - 9,256
9,795 19,583
5 Creditors: amounts falling due within one year 2023 2022
£ £
Bank loans and overdrafts 3,250 7,364
Taxation and social security costs 6,229 4,793
Other creditors 5,627 567
15,106 12,724
6 Creditors: amounts falling due after one year 2023 2022
£ £
Bank loans 4,875 8,125
7 Other information
Nutshell Training Limited is a private company limited by shares and incorporated in England. Its registered office is:
Unit 16 Eastway Business Village
Olivers Place
Fulwood
Preston
PR2 9WT
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