TBHC & Training Ltd 13526880 false 2023-08-01 2024-07-31 2024-07-31 The principal activity of the company is Health Activities Digita Accounts Production Advanced 6.30.9574.0 true true 13526880 2023-08-01 2024-07-31 13526880 2024-07-31 13526880 bus:OrdinaryShareClass1 2024-07-31 13526880 core:CurrentFinancialInstruments core:WithinOneYear 2024-07-31 13526880 core:FurnitureFittingsToolsEquipment 2024-07-31 13526880 core:LandBuildings 2024-07-31 13526880 core:OtherPropertyPlantEquipment 2024-07-31 13526880 bus:SmallEntities 2023-08-01 2024-07-31 13526880 bus:AuditExemptWithAccountantsReport 2023-08-01 2024-07-31 13526880 bus:FullAccounts 2023-08-01 2024-07-31 13526880 bus:SmallCompaniesRegimeForAccounts 2023-08-01 2024-07-31 13526880 bus:RegisteredOffice 2023-08-01 2024-07-31 13526880 bus:Director1 2023-08-01 2024-07-31 13526880 bus:OrdinaryShareClass1 2023-08-01 2024-07-31 13526880 bus:PrivateLimitedCompanyLtd 2023-08-01 2024-07-31 13526880 bus:Agent1 2023-08-01 2024-07-31 13526880 core:ComputerEquipment 2023-08-01 2024-07-31 13526880 core:FurnitureFittingsToolsEquipment 2023-08-01 2024-07-31 13526880 core:LandBuildings 2023-08-01 2024-07-31 13526880 core:OtherPropertyPlantEquipment 2023-08-01 2024-07-31 13526880 countries:England 2023-08-01 2024-07-31 13526880 2023-07-31 13526880 core:FurnitureFittingsToolsEquipment 2023-07-31 13526880 core:LandBuildings 2023-07-31 13526880 core:OtherPropertyPlantEquipment 2023-07-31 13526880 2022-08-01 2023-07-31 13526880 2023-07-31 13526880 bus:OrdinaryShareClass1 2023-07-31 13526880 core:CurrentFinancialInstruments core:WithinOneYear 2023-07-31 13526880 core:FurnitureFittingsToolsEquipment 2023-07-31 13526880 core:LandBuildings 2023-07-31 13526880 core:OtherPropertyPlantEquipment 2023-07-31 iso4217:GBP xbrli:pure xbrli:shares

Registration number: 13526880

TBHC & Training Ltd

Annual Report and Unaudited Financial Statements

for the Year Ended 31 July 2024

 

TBHC & Training Ltd

Contents

Company Information

1

Director's Report

2

Accountants' Report

3

Balance Sheet

4

Notes to the Unaudited Financial Statements

5 to 8

 

TBHC & Training Ltd

Company Information

Director

Miss Rebecca Alicia Stevenson

Registered office

119a High Street
Clay Cross
Chesterfield
Derbyshire
S45 9DZ

Accountants

M.G. Walker & Co. Limited
The Coach House
119a High Street
Clay Cross
Chesterfield
Derbyshire
S45 9DZ

 

TBHC & Training Ltd

Director's Report for the Year Ended 31 July 2024

The director presents her report and the financial statements for the year ended 31 July 2024.

Director of the company

The director who held office during the year was as follows:

Miss Rebecca Alicia Stevenson

Principal activity

The principal activity of the company is Health Activities

Small companies provision statement

This report has been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

Approved and authorised by the director on 5 September 2024
 

.........................................
Miss Rebecca Alicia Stevenson
Director

 

Accountants' Report to the Director on the Preparation of the Unaudited Statutory Accounts of
TBHC & Training Ltd
for the Year Ended 31 July 2024

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of TBHC & Training Ltd for the year ended 31 July 2024 as set out on pages 4 to 8 from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Association of International Accountants (AIA), we are subject to its ethical and other professional requirements.

This report is made solely to the Board of Directors of TBHC & Training Ltd, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the accounts of TBHC & Training Ltd and state those matters that we have agreed to state to the Board of Directors of TBHC & Training Ltd, as a body, in this report in accordance with AIA . To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than TBHC & Training Ltd and its Board of Directors as a body for our work or for this report.

It is your duty to ensure that TBHC & Training Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and loss of TBHC & Training Ltd. You consider that TBHC & Training Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the accounts of TBHC & Training Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.

......................................

M.G. Walker & Co. Limited
The Coach House
119a High Street
Clay Cross
Chesterfield
Derbyshire
S45 9DZ

5 September 2024

 

TBHC & Training Ltd

(Registration number: 13526880)
Balance Sheet as at 31 July 2024

Note

2024
£

2023
£

Fixed assets

 

Tangible assets

5

8,516

13,612

Current assets

 

Cash at bank and in hand

 

10,052

12,973

Creditors: Amounts falling due within one year

6

(12,626)

(16,545)

Net current liabilities

 

(2,574)

(3,572)

Net assets

 

5,942

10,040

Capital and reserves

 

Called up share capital

7

100

100

Retained earnings

5,842

9,940

Shareholders' funds

 

5,942

10,040

For the financial year ending 31 July 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and

The director acknowledges her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

Approved and authorised by the director on 5 September 2024
 

.........................................
Miss Rebecca Alicia Stevenson
Director

 

TBHC & Training Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 July 2024

1

General information

The company is a private company limited by share capital, incorporated in England.

The address of its registered office is:
119a High Street
Clay Cross
Chesterfield
Derbyshire
S45 9DZ
England

These financial statements were authorised for issue by the director on 5 September 2024.

2

Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Going concern

The financial statements have been prepared on a going concern basis.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

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 taxable income.

 

TBHC & Training Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 July 2024

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class

Depreciation method and rate

Computer Equipment

Straight- line method over 3 years

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3

Staff numbers

The average number of persons employed by the company (including the director) during the year, was 3 (2023 - 4).

 

TBHC & Training Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 July 2024

4

Loss/profit before tax

Arrived at after charging/(crediting)

2024
£

2023
£

Depreciation expense

5,097

5,097

5

Tangible assets

Land and buildings
£

Furniture, fittings and equipment
 £

Other tangible assets
£

Total
£

Cost or valuation

At 1 August 2023

6,000

2,342

11,148

19,490

At 31 July 2024

6,000

2,342

11,148

19,490

Depreciation

At 1 August 2023

600

1,561

3,716

5,877

Charge for the year

600

781

3,716

5,097

At 31 July 2024

1,200

2,342

7,432

10,974

Carrying amount

At 31 July 2024

4,800

-

3,716

8,516

At 31 July 2023

5,400

780

7,432

13,612

Included within the net book value of land and buildings above is £4,800 (2023 - £5,400) in respect of freehold land and buildings.
 

 

TBHC & Training Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 July 2024

6

Creditors

Creditors: amounts falling due within one year

2024
£

2023
£

Due within one year

Trade creditors

263

-

Taxation and social security

427

2,495

Accruals and deferred income

870

870

Other creditors

11,066

13,180

12,626

16,545

7

Share capital

Allotted, called up and fully paid shares

2024

2023

No.

£

No.

£

Ordinary of £1 each

100

100

100

100