Acorah Software Products - Accounts Production 14.6.300 false true 31 March 2023 1 April 2022 false 1 April 2023 31 March 2024 31 March 2024 07578441 Mr C M Brailey Mrs G M Brailey iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 07578441 2023-03-31 07578441 2024-03-31 07578441 2023-04-01 2024-03-31 07578441 frs-core:CurrentFinancialInstruments 2024-03-31 07578441 frs-core:FurnitureFittings 2024-03-31 07578441 frs-core:FurnitureFittings 2023-04-01 2024-03-31 07578441 frs-core:FurnitureFittings 2023-03-31 07578441 frs-core:MotorVehicles 2024-03-31 07578441 frs-core:MotorVehicles 2023-04-01 2024-03-31 07578441 frs-core:MotorVehicles 2023-03-31 07578441 frs-core:PlantMachinery 2024-03-31 07578441 frs-core:PlantMachinery 2023-04-01 2024-03-31 07578441 frs-core:PlantMachinery 2023-03-31 07578441 frs-core:ShareCapital 2024-03-31 07578441 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31 07578441 frs-bus:PrivateLimitedCompanyLtd 2023-04-01 2024-03-31 07578441 frs-bus:FilletedAccounts 2023-04-01 2024-03-31 07578441 frs-bus:SmallEntities 2023-04-01 2024-03-31 07578441 frs-bus:AuditExemptWithAccountantsReport 2023-04-01 2024-03-31 07578441 frs-bus:SmallCompaniesRegimeForAccounts 2023-04-01 2024-03-31 07578441 frs-bus:OrdinaryShareClass1 2023-04-01 2024-03-31 07578441 frs-bus:OrdinaryShareClass1 2024-03-31 07578441 frs-bus:OrdinaryShareClass2 2023-04-01 2024-03-31 07578441 frs-bus:OrdinaryShareClass2 2024-03-31 07578441 frs-bus:Director1 2023-04-01 2024-03-31 07578441 frs-bus:Director2 2023-04-01 2024-03-31 07578441 frs-countries:EnglandWales 2023-04-01 2024-03-31 07578441 2022-03-31 07578441 2023-03-31 07578441 2022-04-01 2023-03-31 07578441 frs-core:CurrentFinancialInstruments 2023-03-31 07578441 frs-core:ShareCapital 2023-03-31 07578441 frs-core:RetainedEarningsAccumulatedLosses 2023-03-31 07578441 frs-bus:OrdinaryShareClass1 2022-04-01 2023-03-31 07578441 frs-bus:OrdinaryShareClass2 2022-04-01 2023-03-31
Registered number: 07578441
CB Training (UK) Ltd
Unaudited Financial Statements
For The Year Ended 31 March 2024
3NT Ltd
38 Arden Road
Desborough
Kettering
Northants
NN14 2WJ
Contents
Page
Accountant's Report 1
Balance Sheet 2
Notes to the Financial Statements 3—4
Page 1
Accountant's Report
Report to the directors on the preparation of the unaudited statutory accounts of CB Training (UK) Ltd for the year ended 31 March 2024
In order to assist you to fulfil your duties under the Companies Act 2006, I have prepared for your approval the accounts of CB Training (UK) Ltd for the year ended 31 March 2024 which comprise the Profit and Loss Account, the Balance Sheet and the related notes from the accounting records and from information and explanations you have given to us.
As a practising member of the Institute of Financial Accountants (IFA), we are subject to its ethical and other professional requirements which are detailed at https://www.ifa.org.uk/about-us/acting-in-the-public-interest/memberregulations.
This report is made solely to the directors of CB Training (UK) Ltd , as a body, in accordance with the terms of our engagement letter dated 29 June 2013. Our work has been undertaken solely to prepare for your approval the accounts of CB Training (UK) Ltd and state those matters that we have agreed to state to the directors of CB Training (UK) Ltd , as a body, in this report. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than CB Training (UK) Ltd and its directors, as a body, for our work or for this report.
It is your duty to ensure that CB Training (UK) Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of CB Training (UK) Ltd . You consider that CB Training (UK) Ltd is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit of the accounts of CB Training (UK) Ltd . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.
Signed
Laurence Denton
31/07/2024
3NT Ltd
38 Arden Road
Desborough
Kettering
Northants
NN14 2WJ
Page 1
Page 2
Balance Sheet
Registered number: 07578441
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 59,665 79,192
59,665 79,192
CURRENT ASSETS
Debtors 5 65,291 109,383
Cash at bank and in hand 264,409 256,443
329,700 365,826
Creditors: Amounts Falling Due Within One Year 6 (122,851 ) (121,489 )
NET CURRENT ASSETS (LIABILITIES) 206,849 244,337
TOTAL ASSETS LESS CURRENT LIABILITIES 266,514 323,529
NET ASSETS 266,514 323,529
CAPITAL AND RESERVES
Called up share capital 8 100 100
Profit and Loss Account 266,414 323,429
SHAREHOLDERS' FUNDS 266,514 323,529
For the year ending 31 March 2024 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr C M Brailey
Director
Mrs G M Brailey
Director
31/07/2024
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
CB Training (UK) Ltd Registered number 07578441 is a limited by shares company incorporated in England & Wales. The Registered Office is Unit 30 Burkitt Road, Earlstrees Industrial Estate, Corby, Northants , NN17 4DT.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with the Financial Reporting Standard for Smaller Entities (effective April 2008).
2.2. Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are stated at cost less depreciation. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Plant & Machinery 25% Reducing Balance
Motor Vehicles 25% Reducing Balance
Fixtures & Fittings 25% Reducing Balance
2.4. Taxation
The charge for taxation takes into account taxation deferred as a result of timing differences between the treatment of certain items for taxation and accounting purposes. In general, deferred taxation is recognised in respect of timing differences that have originated but not reversed at the balance sheet date. However, deferred tax assets are recognised only to the extent that the directors consider that it is more likely than not that there will be suitable taxable profits from which the future reversal of the underlying timing differences can be deducted. Deferred taxation is measured on a non-discounted basis at the tax rates that are expected to apply in periods in which the timing differences reverse, based on tax rates and the law enacted or substantively enacted at the balance sheet date.
2.5. Registrar Filing Requirements
The company has taken advantage of Companies Act 2006 section 444(1) and opted not to file the profit and loss account, directors report, and notes to the financial statements relating to the profit and loss account. The notes which are not included have been hidden but original note numbering has remained the same for those that are present.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 10 (2023: 10)
10 10
4. Tangible Assets
Plant & Machinery Motor Vehicles Fixtures & Fittings Total
£ £ £ £
Cost
As at 1 April 2023 24,945 100,688 9,067 134,700
Additions 350 - 608 958
Disposals - - (1,767 ) (1,767 )
As at 31 March 2024 25,295 100,688 7,908 133,891
Depreciation
As at 1 April 2023 19,553 30,889 5,066 55,508
Provided during the period 1,436 17,450 1,003 19,889
Disposals - - (1,171 ) (1,171 )
As at 31 March 2024 20,989 48,339 4,898 74,226
Net Book Value
As at 31 March 2024 4,306 52,349 3,010 59,665
As at 1 April 2023 5,392 69,799 4,001 79,192
Page 3
Page 4
5. Debtors
2024 2023
£ £
Due within one year
Trade debtors 55,779 95,603
Prepayments and accrued income 2,530 1,403
Other debtors - 9,719
Deferred tax current asset 6,982 2,658
65,291 109,383
6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 15,430 5,570
Corporation tax 45,186 51,612
Other taxes and social security 1,251 100
VAT 47,691 52,104
Other creditors 10,699 10,735
Accruals and deferred income 2,260 1,226
Directors' loan accounts 334 142
122,851 121,489
7. Deferred Taxation
The provision for deferred taxation is made up of accelerated capital allowances
8. Share Capital
2024 2023
Allotted, called up and fully paid £ £
98 Ordinary Shares of £ 1 each 98 98
2 Ordinary A shares of £ 1 each 2 2
100 100
9. Directors Advances, Credits and Guarantees
Dividends paid to directors
2024 2023
£ £
Mr C M Brailey 81,940 37,200
Mrs G M Brailey 81,940 37,200
10. Dividends
2024 2023
£ £
On equity shares:
Interim dividend paid 186,880 106,350
Page 4