2023-04-012024-03-312024-03-31false12992970ADRIAN SALISBURY TRAINING LIMITED2024-04-10iso4217:GBPxbrli:pure129929702023-04-01129929702024-03-31129929702023-04-012024-03-31129929702022-04-01129929702023-03-31129929702022-04-012023-03-3112992970bus:SmallEntities2023-04-012024-03-3112992970bus:AuditExempt-NoAccountantsReport2023-04-012024-03-3112992970bus:FullAccounts2023-04-012024-03-3112992970bus:PrivateLimitedCompanyLtd2023-04-012024-03-3112992970core:WithinOneYear2024-03-3112992970core:AfterOneYear2024-03-3112992970core:WithinOneYear2023-03-3112992970core:AfterOneYear2023-03-3112992970core:ShareCapital2024-03-3112992970core:SharePremium2024-03-3112992970core:RevaluationReserve2024-03-3112992970core:OtherReservesSubtotal2024-03-3112992970core:RetainedEarningsAccumulatedLosses2024-03-3112992970core:ShareCapital2023-03-3112992970core:SharePremium2023-03-3112992970core:RevaluationReserve2023-03-3112992970core:OtherReservesSubtotal2023-03-3112992970core:RetainedEarningsAccumulatedLosses2023-03-3112992970core:LandBuildings2024-03-3112992970core:PlantMachinery2024-03-3112992970core:Vehicles2024-03-3112992970core:FurnitureFittings2024-03-3112992970core:OfficeEquipment2024-03-3112992970core:NetGoodwill2024-03-3112992970core:IntangibleAssetsOtherThanGoodwill2024-03-3112992970core:ListedExchangeTraded2024-03-3112992970core:UnlistedNon-exchangeTraded2024-03-3112992970core:LandBuildings2023-03-3112992970core:PlantMachinery2023-03-3112992970core:Vehicles2023-03-3112992970core:FurnitureFittings2023-03-3112992970core:OfficeEquipment2023-03-3112992970core:NetGoodwill2023-03-3112992970core:IntangibleAssetsOtherThanGoodwill2023-03-3112992970core:ListedExchangeTraded2023-03-3112992970core:UnlistedNon-exchangeTraded2023-03-3112992970core:LandBuildings2023-04-012024-03-3112992970core:PlantMachinery2023-04-012024-03-3112992970core:Vehicles2023-04-012024-03-3112992970core:FurnitureFittings2023-04-012024-03-3112992970core:OfficeEquipment2023-04-012024-03-3112992970core:NetGoodwill2023-04-012024-03-3112992970core:IntangibleAssetsOtherThanGoodwill2023-04-012024-03-3112992970core:ListedExchangeTraded2023-04-012024-03-3112992970core:UnlistedNon-exchangeTraded2023-04-012024-03-3112992970core:MoreThanFiveYears2023-04-012024-03-3112992970core:Non-currentFinancialInstruments2024-03-3112992970core:Non-currentFinancialInstruments2023-03-3112992970dpl:CostSales2023-04-012024-03-3112992970dpl:DistributionCosts2023-04-012024-03-3112992970core:LandBuildings2023-04-012024-03-3112992970core:PlantMachinery2023-04-012024-03-3112992970core:Vehicles2023-04-012024-03-3112992970core:FurnitureFittings2023-04-012024-03-3112992970core:OfficeEquipment2023-04-012024-03-3112992970dpl:AdministrativeExpenses2023-04-012024-03-3112992970core:NetGoodwill2023-04-012024-03-3112992970core:IntangibleAssetsOtherThanGoodwill2023-04-012024-03-3112992970dpl:GroupUndertakings2023-04-012024-03-3112992970dpl:ParticipatingInterests2023-04-012024-03-3112992970dpl:GroupUndertakingscore:ListedExchangeTraded2023-04-012024-03-3112992970core:ListedExchangeTraded2023-04-012024-03-3112992970dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2023-04-012024-03-3112992970core:UnlistedNon-exchangeTraded2023-04-012024-03-3112992970dpl:CostSales2022-04-012023-03-3112992970dpl:DistributionCosts2022-04-012023-03-3112992970core:LandBuildings2022-04-012023-03-3112992970core:PlantMachinery2022-04-012023-03-3112992970core:Vehicles2022-04-012023-03-3112992970core:FurnitureFittings2022-04-012023-03-3112992970core:OfficeEquipment2022-04-012023-03-3112992970dpl:AdministrativeExpenses2022-04-012023-03-3112992970core:NetGoodwill2022-04-012023-03-3112992970core:IntangibleAssetsOtherThanGoodwill2022-04-012023-03-3112992970dpl:GroupUndertakings2022-04-012023-03-3112992970dpl:ParticipatingInterests2022-04-012023-03-3112992970dpl:GroupUndertakingscore:ListedExchangeTraded2022-04-012023-03-3112992970core:ListedExchangeTraded2022-04-012023-03-3112992970dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2022-04-012023-03-3112992970core:UnlistedNon-exchangeTraded2022-04-012023-03-3112992970core:NetGoodwill2024-03-3112992970core:IntangibleAssetsOtherThanGoodwill2024-03-3112992970core:LandBuildings2024-03-3112992970core:PlantMachinery2024-03-3112992970core:Vehicles2024-03-3112992970core:FurnitureFittings2024-03-3112992970core:OfficeEquipment2024-03-3112992970core:AfterOneYear2024-03-3112992970core:WithinOneYear2024-03-3112992970core:ListedExchangeTraded2024-03-3112992970core:UnlistedNon-exchangeTraded2024-03-3112992970core:ShareCapital2024-03-3112992970core:SharePremium2024-03-3112992970core:RevaluationReserve2024-03-3112992970core:OtherReservesSubtotal2024-03-3112992970core:RetainedEarningsAccumulatedLosses2024-03-3112992970core:NetGoodwill2023-03-3112992970core:IntangibleAssetsOtherThanGoodwill2023-03-3112992970core:LandBuildings2023-03-3112992970core:PlantMachinery2023-03-3112992970core:Vehicles2023-03-3112992970core:FurnitureFittings2023-03-3112992970core:OfficeEquipment2023-03-3112992970core:AfterOneYear2023-03-3112992970core:WithinOneYear2023-03-3112992970core:ListedExch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ADRIAN SALISBURY TRAINING LIMITED

Registered Number
12992970
(England and Wales)

Unaudited Financial Statements for the Year ended
31 March 2024

ADRIAN SALISBURY TRAINING LIMITED
Company Information
for the year from 1 April 2023 to 31 March 2024

Directors

SALISBURY, Adrian
SALISBURY, Rachael

Registered Address

35/37 St Leonards Road
Northampton
NN4 8DL

Registered Number

12992970 (England and Wales)
ADRIAN SALISBURY TRAINING LIMITED
Balance Sheet as at
31 March 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets349,26062,537
49,26062,537
Current assets
Stocks4656-
Debtors2,4251,051
Cash at bank and on hand105,34494,357
108,42595,408
Creditors amounts falling due within one year5(32,197)(35,758)
Net current assets (liabilities)76,22859,650
Total assets less current liabilities125,488122,187
Provisions for liabilities7(8,881)(11,882)
Net assets116,607110,305
Capital and reserves
Called up share capital100100
Profit and loss account116,507110,205
Shareholders' funds116,607110,305
The financial statements were approved and authorised for issue by the Board of Directors on 10 April 2024, and are signed on its behalf by:
SALISBURY, Adrian
Director
Registered Company No. 12992970
ADRIAN SALISBURY TRAINING LIMITED
Notes to the Financial Statements
for the year ended 31 March 2024

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
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).
Revenue from sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.
Employee benefits
Contributions to defined contribution plans are expensed in the period to which they relate.
Foreign currency translation
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
Deferred tax
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.
Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

Reducing balance (%)Straight line (years)
Plant and machinery-5
Fixtures and fittings-5
Vehicles25-
Office Equipment-3
Finance leases and hire purchase contracts
Assets held under finance leases which are leases where substantially all the risks and rewards of ownership of the asset have passed to the company, and hire purchase contracts are capitalised in the balance sheet. They are depreciated over the shorter of their useful lives or the term of the lease.
Stocks and work in progress
Stock is valued at the lower of cost and estimated selling price less costs to complete and sell. The cost methodology employed by the entity is the first-in first-out method. Estimated selling price less costs to complete and sell are derived from the selling price which the goods would fetch in an open market transaction with established customers less the costs expected to be incurred to enable the sale to complete. Provision is made for slow-moving and obsolete items of stock. Such provisions are recognised in profit or loss. Work in progress is valued using the percentage of completion method and values are calculated using the lower of cost and estimated selling price less costs to complete and sell. When stocks are sold, the carrying amount of those stocks is recognised as an expense within cost of sales. This takes place in the same period that the associated revenue is recognised.
2.Average number of employees

20242023
Average number of employees during the year33
3.Tangible fixed assets

Plant & machinery

Vehicles

Fixtures & fittings

Office Equipment

Total

£££££
Cost or valuation
At 01 April 2312,58761,0353,29510,46687,383
Additions1,081-7462,4044,231
At 31 March 2413,66861,0354,04112,87091,614
Depreciation and impairment
At 01 April 233,08817,2791,0803,39924,846
Charge for year2,73410,9398083,02817,509
Other adjustments---(1)(1)
At 31 March 245,82228,2181,8886,42642,354
Net book value
At 31 March 247,84632,8172,1536,44449,260
At 31 March 239,49943,7562,2157,06762,537
4.Stocks

2024

2023

££
Work in progress656-
Total656-
5.Creditors: amounts due within one year

2024

2023

££
Taxation and social security26,86119,830
Finance lease and HP contracts-12,013
Other creditors2,7961,500
Accrued liabilities and deferred income2,5402,415
Total32,19735,758
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.
6.Creditors: amounts due after one year
7.Provisions for liabilities

2024

2023

££
Net deferred tax liability (asset)8,88111,882
Total8,88111,882