IRIS Accounts Production v24.1.9.2 06208882 director 1.5.23 30.4.24 30.4.24 false true false false false true false Ordinary 1.00000 iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh062088822023-04-30062088822024-04-30062088822023-05-012024-04-30062088822022-04-30062088822022-05-012023-04-30062088822023-04-3006208882ns15:EnglandWales2023-05-012024-04-3006208882ns14:PoundSterling2023-05-012024-04-3006208882ns10:Director12023-05-012024-04-3006208882ns10:PrivateLimitedCompanyLtd2023-05-012024-04-3006208882ns10:SmallEntities2023-05-012024-04-3006208882ns10:AuditExempt-NoAccountantsReport2023-05-012024-04-3006208882ns10:SmallCompaniesRegimeForDirectorsReport2023-05-012024-04-3006208882ns10:SmallCompaniesRegimeForAccounts2023-05-012024-04-3006208882ns10:FullAccounts2023-05-012024-04-300620888212023-05-012024-04-3006208882ns10:OrdinaryShareClass12023-05-012024-04-3006208882ns10:RegisteredOffice2023-05-012024-04-3006208882ns5:CurrentFinancialInstruments2024-04-3006208882ns5:CurrentFinancialInstruments2023-04-3006208882ns5:ShareCapital2024-04-3006208882ns5:ShareCapital2023-04-3006208882ns5:RetainedEarningsAccumulatedLosses2024-04-3006208882ns5:RetainedEarningsAccumulatedLosses2023-04-3006208882ns5:NetGoodwill2023-05-012024-04-3006208882ns5:NetGoodwill2023-04-3006208882ns5:NetGoodwill2024-04-3006208882ns5:NetGoodwill2023-04-3006208882ns5:FurnitureFittings2023-04-3006208882ns5:ComputerEquipment2023-04-3006208882ns5:FurnitureFittings2023-05-012024-04-3006208882ns5:ComputerEquipment2023-05-012024-04-3006208882ns5:FurnitureFittings2024-04-3006208882ns5:ComputerEquipment2024-04-3006208882ns5:FurnitureFittings2023-04-3006208882ns5:ComputerEquipment2023-04-3006208882ns5:CurrentFinancialInstrumentsns5:WithinOneYear2024-04-3006208882ns5:CurrentFinancialInstrumentsns5:WithinOneYear2023-04-3006208882ns5:DeferredTaxation2023-04-3006208882ns5:DeferredTaxation2023-05-012024-04-3006208882ns5:DeferredTaxation2024-04-3006208882ns10:OrdinaryShareClass12024-04-30
REGISTERED NUMBER: 06208882 (England and Wales)















Unaudited Financial Statements for the Year Ended 30 April 2024

for

SPIRAL TRAINING & ASSOCIATES LIMITED

SPIRAL TRAINING & ASSOCIATES LIMITED (REGISTERED NUMBER: 06208882)






Contents of the Financial Statements
for the year ended 30 April 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


SPIRAL TRAINING & ASSOCIATES LIMITED

Company Information
for the year ended 30 April 2024







DIRECTOR: A M Lewis





REGISTERED OFFICE: Preston Park House
South Road
Brighton
East Sussex
BN1 6SB





REGISTERED NUMBER: 06208882 (England and Wales)





ACCOUNTANTS: Plus Accounting
Chartered Accountants
Preston Park House
South Road
Brighton
East Sussex
BN1 6SB

SPIRAL TRAINING & ASSOCIATES LIMITED (REGISTERED NUMBER: 06208882)

Balance Sheet
30 April 2024

2024 2023
Notes £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 - 512
- 512

CURRENT ASSETS
Debtors 6 - 1,701
Cash at bank 17,481 11,027
17,481 12,728
CREDITORS
Amounts falling due within one year 7 (5,681 ) (5,580 )
NET CURRENT ASSETS 11,800 7,148
TOTAL ASSETS LESS CURRENT
LIABILITIES

11,800

7,660

PROVISIONS FOR LIABILITIES 8 - (97 )
NET ASSETS 11,800 7,563

CAPITAL AND RESERVES
Called up share capital 9 1 1
Retained earnings 11,799 7,562
SHAREHOLDERS' FUNDS 11,800 7,563

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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.

SPIRAL TRAINING & ASSOCIATES LIMITED (REGISTERED NUMBER: 06208882)

Balance Sheet - continued
30 April 2024


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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 13 August 2024 and were signed by:





A M Lewis - Director


SPIRAL TRAINING & ASSOCIATES LIMITED (REGISTERED NUMBER: 06208882)

Notes to the Financial Statements
for the year ended 30 April 2024

1. STATUTORY INFORMATION

Spiral Training & Associates 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. ACCOUNTING POLICIES

Basis of preparing the financial statements
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. The financial statements have been prepared under the historical cost convention.

Turnover
Turnover represents the fair value of consideration received or receivable net of VAT and trade discounts. Revenue from the sale of training services is recognised at the point of sale.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2008, has been amortised evenly over its estimated useful life of five years.

Tangible fixed assets
Tangible fixed assets are stated at cost (or deemed cost) or valuation less accumulated depreciation and accumulated impairment losses. Cost includes costs directly attributable to making the asset capable of operating as intended by management.
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Office equipment- 25% reducing balance
Computer equipment- 33% on cost

Financial instruments
Financial assets, liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the entity after deducting all of its financial liabilities.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

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.

SPIRAL TRAINING & ASSOCIATES LIMITED (REGISTERED NUMBER: 06208882)

Notes to the Financial Statements - continued
for the year ended 30 April 2024

2. ACCOUNTING POLICIES - continued

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Impairment
At each balance sheet date, the company reviews the carrying amount of its assets to determine whether there is any indication that any items have suffered an impairment loss. If any such indication exists, the recoverable amount of an asset is estimated in order to determine the extent of the impairment loss, if any. Where it is not possible to estimate the recoverable amount of an asset, the Company estimates the recoverable amount of the cash-generating unit to which the asset belongs.

Going concern
The company has ceased trading and therefore these financial statements are prepared on a basis other than that of a going concern.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2023 - 1 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 May 2023
and 30 April 2024 20,000
AMORTISATION
At 1 May 2023
and 30 April 2024 20,000
NET BOOK VALUE
At 30 April 2024 -
At 30 April 2023 -

SPIRAL TRAINING & ASSOCIATES LIMITED (REGISTERED NUMBER: 06208882)

Notes to the Financial Statements - continued
for the year ended 30 April 2024

5. TANGIBLE FIXED ASSETS
Office Computer
equipment equipment Totals
£    £    £   
COST
At 1 May 2023 3,873 2,469 6,342
Disposals (3,873 ) (2,469 ) (6,342 )
At 30 April 2024 - - -
DEPRECIATION
At 1 May 2023 3,762 2,068 5,830
Eliminated on disposal (3,762 ) (2,068 ) (5,830 )
At 30 April 2024 - - -
NET BOOK VALUE
At 30 April 2024 - - -
At 30 April 2023 111 401 512

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors - 1,701

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Taxation and social security 3,594 3,200
Other creditors 2,087 2,380
5,681 5,580

8. PROVISIONS FOR LIABILITIES
2024 2023
£    £   
Deferred tax - 97

Deferred
tax
£   
Balance at 1 May 2023 97
Unused amounts reversed during year (97 )
Accelerated capital allowances
Balance at 30 April 2024 -

SPIRAL TRAINING & ASSOCIATES LIMITED (REGISTERED NUMBER: 06208882)

Notes to the Financial Statements - continued
for the year ended 30 April 2024

9. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2024 2023
value: £    £   
1 Ordinary £1 1 1