Registered number
SC680943
TRAIN2CARE SCOTLAND LTD
Filleted Accounts
30 November 2023
TRAIN2CARE SCOTLAND LTD
Registered number: SC680943
Balance Sheet
as at 30 November 2023
Notes 2023 2022
£ £
Fixed assets
Tangible assets 3 - 3,144
Current assets
Debtors 4 14,628 14,628
Cash at bank and in hand 2,820 476
17,448 15,104
Creditors: amounts falling due within one year 5 (41,989) (41,812)
Net current liabilities (24,541) (26,708)
Net liabilities (24,541) (23,564)
Capital and reserves
Called up share capital 100 100
Profit and loss account (24,641) (23,664)
Shareholders' funds (24,541) (23,564)
The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
Louise Robertson
Director
Approved by the board on 30 August 2024
TRAIN2CARE SCOTLAND LTD
Notes to the Accounts
for the year ended 30 November 2023
1 Accounting policies
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. 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.
Tangible fixed assets
Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:
Fixtures, fittings, tools and equipment 20% of cost
Debtors
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
Creditors
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
Taxation
A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period.
Pensions
Contributions to defined contribution plans are expensed in the period to which they relate.
2 Employees 2023 2022
Number Number
Average number of persons employed by the company 2 2
3 Tangible fixed assets
Fixtures, fittings, tools and equipment
£
Cost
At 1 December 2022 4,815
Disposals (4,815)
At 30 November 2023 -
Depreciation
At 1 December 2022 1,671
On disposals (1,671)
At 30 November 2023 -
Net book value
At 30 November 2023 -
At 30 November 2022 3,144
4 Debtors 2023 2022
£ £
Other debtors 14,628 14,628
5 Creditors: amounts falling due within one year 2023 2022
£ £
Taxation and social security costs - 1,024
Other creditors 41,989 40,788
41,989 41,812
6 Other information
TRAIN2CARE SCOTLAND LTD is a private company limited by shares and incorporated in Scotland. Its registered office is:
23 Campbell Street
Hamilton
Scotland
ML3 6AS
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