Caseware UK (AP4) 2023.0.135 2023.0.135 2023-11-302023-11-30falseNo description of principal activity2022-12-0111truetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 05368892 2022-12-01 2023-11-30 05368892 2021-12-01 2022-11-30 05368892 2023-11-30 05368892 2022-11-30 05368892 c:Director1 2022-12-01 2023-11-30 05368892 d:CurrentFinancialInstruments 2023-11-30 05368892 d:CurrentFinancialInstruments 2022-11-30 05368892 d:CurrentFinancialInstruments d:WithinOneYear 2023-11-30 05368892 d:CurrentFinancialInstruments d:WithinOneYear 2022-11-30 05368892 d:ShareCapital 2023-11-30 05368892 d:ShareCapital 2022-11-30 05368892 d:RetainedEarningsAccumulatedLosses 2023-11-30 05368892 d:RetainedEarningsAccumulatedLosses 2022-11-30 05368892 c:FRS102 2022-12-01 2023-11-30 05368892 c:AuditExempt-NoAccountantsReport 2022-12-01 2023-11-30 05368892 c:FullAccounts 2022-12-01 2023-11-30 05368892 c:PrivateLimitedCompanyLtd 2022-12-01 2023-11-30 05368892 e:PoundSterling 2022-12-01 2023-11-30 iso4217:GBP xbrli:pure

Registered number: 05368892









TOTAL ASSIST EDUCATION LIMITED







UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 30 NOVEMBER 2023

 
TOTAL ASSIST EDUCATION LIMITED
REGISTERED NUMBER: 05368892

STATEMENT OF FINANCIAL POSITION
AS AT 30 NOVEMBER 2023

2023
2022
Note
£
£

  

Current assets
  

Debtors: amounts falling due within one year
 4 
384,319
328,950

Cash at bank and in hand
 5 
10,004
64,484

  
394,323
393,434

Creditors: amounts falling due within one year
 6 
(7,790)
(10,406)

Net current assets
  
 
 
386,533
 
 
383,028

Total assets less current liabilities
  
386,533
383,028

  

Net assets
  
386,533
383,028


Capital and reserves
  

Called up share capital 
  
1
1

Profit and loss account
  
386,532
383,027

  
386,533
383,028

Page 1

 
TOTAL ASSIST EDUCATION LIMITED
REGISTERED NUMBER: 05368892
    
STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 30 NOVEMBER 2023

The director considers that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf by: 




J Rich
Director

Date: 23 August 2024

The notes on pages 3 to 5 form part of these financial statements.
Page 2

 
TOTAL ASSIST EDUCATION LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2023

1.


General information

Total Assist Education Limited is a private company limited by shares and incorporated in England & Wales. Its registered office is 101 New Cavendish Street, London, England, W1W 6XH and its principal place of business is Blackburn House, 22-26 Eastern Rd, Romford, RM1 3PJ. 
The financial statements are presented in Sterling, which is the functional currency of the Company.

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

  
2.2

Turnover

Turnover is recognised at the fair value of consideration received or receivable for services provided in the normal course of business, and is shown net of VAT. The fair value of the consideration takes into account trade discounts.
Income relating to temporary staff is recognised in the period to which it relates when billed for each month.
Income relating to placement of permanent candidates is recognised at the point candidates commence their placements. 

 
2.3

Going concern

In assessing the ability of the company to operate as a going concern, management have evaluated current and forecasted operational results, and the solvency of the company. Given that the company is in a net asset position the director considers it appropriate to prepare the financial statements on a going concern basis.

 
2.4

Finance costs

Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

 
2.5

Taxation

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the Company operates and generates income.

Page 3

 
TOTAL ASSIST EDUCATION LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2023

2.Accounting policies (continued)

 
2.6

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

 
2.7

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

 
2.8

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.


3.


Employees

The average monthly number of employees, including directors, during the year was 1 (2022 - 1).


4.


Debtors

2023
2022
£
£


Trade debtors
4,260
4,800

Amounts owed by other participating interests
379,035
324,150

Other debtors
114
-

Prepayments and accrued income
910
-

384,319
328,950



5.


Cash and cash equivalents

2023
2022
£
£

Cash at bank and in hand
10,004
64,484

10,004
64,484


Page 4

 
TOTAL ASSIST EDUCATION LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2023

6.


Creditors: Amounts falling due within one year

2023
2022
£
£

Amounts owed to other participating interests
162
162

Corporation tax
878
3,603

Other taxation and social security
-
208

Other creditors
4,028
3,711

Accruals and deferred income
2,722
2,722

7,790
10,406



7.


Related party transactions

Included in debtors are amounts of £379,035 (2022: £324,152) due from companies under common control.
Included in creditors are amounts of £162 (2022: £162) due from companies under common control.
Included in other creditors is £368 (2022: £368) due to director of the company.


8.


Controlling party

The company is under the control of its director and sole shareholder, J Rich.
 
Page 5