2023-01-012023-12-312023-12-31false13784172PLANT & LOGISTICS TRAINING 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PLANT & LOGISTICS TRAINING LIMITED

Registered Number
13784172
(England and Wales)

Unaudited Financial Statements for the Year ended
31 December 2023

PLANT & LOGISTICS TRAINING LIMITED
Company Information
for the year from 1 January 2023 to 31 December 2023

Directors

Matthew Steve Brooks
Samuel Gregory Hay

Registered Address

8 Darklake View
Estover
Plymouth
PL6 7TL

Registered Number

13784172 (England and Wales)
PLANT & LOGISTICS TRAINING LIMITED
Balance Sheet as at
31 December 2023

Notes

2023

2022

£

£

£

£

Fixed assets
Tangible assets320,79524,907
20,79524,907
Current assets
Debtors437,90519,428
Cash at bank and on hand42,33670,102
80,24189,530
Creditors amounts falling due within one year5(81,780)(62,130)
Net current assets (liabilities)(1,539)27,400
Total assets less current liabilities19,25652,307
Provisions for liabilities6(5,511)(4,732)
Net assets13,74547,575
Capital and reserves
Called up share capital140140
Profit and loss account13,60547,435
Shareholders' funds13,74547,575
The financial statements were approved and authorised for issue by the Board of Directors on 12 August 2024, and are signed on its behalf by:
Samuel Gregory Hay
Director
Registered Company No. 13784172
PLANT & LOGISTICS TRAINING LIMITED
Notes to the Financial Statements
for the year ended 31 December 2023

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
Revenue from sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Employee benefits
Contributions to defined contribution plans are expensed in the period to which they relate.
Foreign currency translation
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
Deferred tax
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 or 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, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

Reducing balance (%)
Plant and machinery25
Office Equipment25
2.Average number of employees

20232022
Average number of employees during the year33
3.Tangible fixed assets

Plant & machinery

Office Equipment

Total

£££
Cost or valuation
At 01 January 2323,3781,78725,165
Additions1,2601,1492,409
At 31 December 2324,6382,93627,574
Depreciation and impairment
At 01 January 2322335258
Charge for year5,9605616,521
At 31 December 236,1835966,779
Net book value
At 31 December 2318,4552,34020,795
At 31 December 2223,1551,75224,907
4.Debtors: amounts due within one year

2023

2022

££
Trade debtors / trade receivables36,06516,998
Other debtors190779
Prepayments and accrued income1,6501,651
Total37,90519,428
5.Creditors: amounts due within one year

2023

2022

££
Trade creditors / trade payables20,20033,566
Taxation and social security35,93328,189
Other creditors25,647375
Total81,78062,130
6.Provisions for liabilities

2023

2022

££
Net deferred tax liability (asset)5,5114,732
Total5,5114,732
7.Related party transactions
At the end of the year the Director, Matthew Brooks, was owed £7,862 from the company (2022: Matthew Brooks owed the company £739) and Samuel Hay was owed £17,754 (2022: £343).