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Registered number: 06732025
Darcy Training Limited
Unaudited ABRIDGED Financial Statements
For The Year Ended 31 December 2023
Contents
Page
Abridged Balance Sheet 1—2
Notes to the Abridged Financial Statements 3—4
Page 1
Abridged Balance Sheet
Registered number: 06732025
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 - 1,727
- 1,727
CURRENT ASSETS
Debtors - 2,571
Cash at bank and in hand 15,864 42,746
15,864 45,317
Creditors: Amounts Falling Due Within One Year (3,358 ) (14,038 )
NET CURRENT ASSETS (LIABILITIES) 12,506 31,279
TOTAL ASSETS LESS CURRENT LIABILITIES 12,506 33,006
PROVISIONS FOR LIABILITIES
Deferred Taxation - (274 )
NET ASSETS 12,506 32,732
CAPITAL AND RESERVES
Called up share capital 5 2 2
Profit and Loss Account 12,504 32,730
SHAREHOLDERS' FUNDS 12,506 32,732
Page 1
Page 2
For the year ending 31 December 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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.
All of the company's members have consented to the preparation of an Abridged Profit and Loss Account and an Abridged Balance Sheet for the year end 31 December 2023 in accordance with section 444(2A) of the Companies Act 2006.
On behalf of the board
Mr David Charlton
Director
08/08/2024
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Abridged Financial Statements
1. General Information
Darcy Training Limited is a private company, limited by shares, incorporated in England & Wales, registered number 06732025 . The registered office is Units 1-2 , Warrior Court, 9 -11 Mumby Road, Gosport, Hampshire, PO12 1BS.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Going Concern Disclosure
The directors believe that the going concern basis is not appropriate as the Company commenced to cease trading on 1 January 2024. The financial statements have therefore been prepared on a basis other than that of a going concern basis.  This basis includes, where applicable, writing the company's assets down to net realisable value.
2.3. Turnover
Turnover is measured at the fair value of the consideration received or receivable.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. 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:
Fixtures & Fittings 25% on reducing balance
Computer Equipment 25% on reducing balance
2.5. Taxation
Current tax has not been recognised as a result of consecutive years of trading losses.
Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.
Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.
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.
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Page 4
3. Average Number of Employees
The average number of persons employed under contracts of service during the year was:  NIL (2022: NIL)
- -
4. Tangible Assets
Total
£
Cost
As at 1 January 2023 3,205
Additions 799
Disposals (4,004 )
Depreciation
As at 1 January 2023 1,478
Disposals (1,478 )
As at 31 December 2023 -
Net Book Value
As at 31 December 2023 -
As at 1 January 2023 1,727
5. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 2 2
Page 4