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REGISTERED NUMBER: 08215950 (England and Wales)













Unaudited Financial Statements

for the Year Ended 31 July 2023

for

Capital 4 Training Limited

Capital 4 Training Limited (Registered number: 08215950)






Contents of the Financial Statements
for the Year Ended 31 July 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


Capital 4 Training Limited

Company Information
for the Year Ended 31 July 2023







DIRECTOR: Mr A G White





REGISTERED OFFICE: 38 Collingwood Street
Newcastle Upon Tyne
Tyne and Wear
NE1 1JF





REGISTERED NUMBER: 08215950 (England and Wales)





ACCOUNTANTS: Haines Watts
Chartered Accountants
17 Queens Lane
Newcastle upon Tyne
Tyne and Wear
NE1 1RN

Capital 4 Training Limited (Registered number: 08215950)

Balance Sheet
31 July 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 5 91,500 91,500
91,500 91,500

CURRENT ASSETS
Debtors 6 569,940 583,185
Cash at bank 41,033 12,382
610,973 595,567
CREDITORS
Amounts falling due within one year 7 334,560 409,214
NET CURRENT ASSETS 276,413 186,353
TOTAL ASSETS LESS CURRENT
LIABILITIES

367,913

277,853

CREDITORS
Amounts falling due after more than one
year

8

20,331

-
NET ASSETS 347,582 277,853

CAPITAL AND RESERVES
Called up share capital 100 100
Profit and loss account 347,482 277,753
SHAREHOLDERS' FUNDS 347,582 277,853

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 July 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 2023 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

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 Profit and Loss Account has not been delivered.

The financial statements were approved by the director and authorised for issue on 31 July 2024 and were signed by:





Mr A G White - Director


Capital 4 Training Limited (Registered number: 08215950)

Notes to the Financial Statements
for the Year Ended 31 July 2023

1. STATUTORY INFORMATION

Capital 4 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. STATEMENT OF COMPLIANCE

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.

3. ACCOUNTING POLICIES

Basis of preparing the financial statements
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 and represents amounts receivable for services rendered, stated net of discounts and Value Added Tax.

The company recognises revenue when the amount of revenue can be measured reliably and when it is probable that future economic benefits will flow to the entity.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Development costs are being amortised evenly over their estimated useful life of nil years.

Financial instruments
The company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other accounts receivable and payable, loans from banks and other third parties, loans to related parties and investments on non-puttable ordinary shares.

Financial assets that are measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in profit or loss.

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 and 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.

Current and deferred tax assets and liabilities are not discounted.

Research and development
Expenditure on research and development is written off in the year in which it is incurred.


Employee benefits
Short-term employee benefits including contributions into define contribution pension schemes are recognised as an expense in the period in which they are incurred.

4. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 22 (2022 - 16 ) .

Capital 4 Training Limited (Registered number: 08215950)

Notes to the Financial Statements - continued
for the Year Ended 31 July 2023

5. INTANGIBLE FIXED ASSETS
Other
intangible
assets
£   
COST
At 1 August 2022
and 31 July 2023 91,500
NET BOOK VALUE
At 31 July 2023 91,500
At 31 July 2022 91,500

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors - 131,103
Amounts owed by group undertakings 100 100
Other debtors 569,840 451,982
569,940 583,185

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Amounts owed to group undertakings 3,535 3,535
Amounts owed to associates 4,020 4,020
Taxation and social security 199,496 253,898
Other creditors 127,509 147,761
334,560 409,214

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2023 2022
£    £   
Other creditors 20,331 -

9. RELATED PARTY DISCLOSURES

The parent company of the entity is Capital 4 Group Limited and the ultimate controlling party is Capital 4 Holdings Limited .