Acorah Software Products - Accounts Production 15.0.600 false true 31 August 2023 1 September 2022 false 1 September 2023 31 August 2024 31 August 2024 08666389 Mr Gareth Cowell Mr G Cowell true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 08666389 2023-08-31 08666389 2024-08-31 08666389 2023-09-01 2024-08-31 08666389 frs-core:ComputerEquipment 2023-09-01 2024-08-31 08666389 frs-core:FurnitureFittings 2023-09-01 2024-08-31 08666389 frs-core:ShareCapital 2024-08-31 08666389 frs-core:RetainedEarningsAccumulatedLosses 2024-08-31 08666389 frs-bus:PrivateLimitedCompanyLtd 2023-09-01 2024-08-31 08666389 frs-bus:AbridgedAccounts 2023-09-01 2024-08-31 08666389 frs-bus:SmallEntities 2023-09-01 2024-08-31 08666389 frs-bus:AuditExempt-NoAccountantsReport 2023-09-01 2024-08-31 08666389 frs-bus:SmallCompaniesRegimeForAccounts 2023-09-01 2024-08-31 08666389 1 2023-09-01 2024-08-31 08666389 frs-bus:Director1 2023-09-01 2024-08-31 08666389 frs-countries:EnglandWales 2023-09-01 2024-08-31 08666389 2022-08-31 08666389 2023-08-31 08666389 2022-09-01 2023-08-31 08666389 frs-core:CurrentFinancialInstruments 2023-08-31 08666389 frs-core:ShareCapital 2023-08-31 08666389 frs-core:RetainedEarningsAccumulatedLosses 2023-08-31
Registered number: 08666389
Training 46 Limited
Unaudited ABRIDGED Financial Statements
For The Year Ended 31 August 2024
SJE Accounting Services Ltd
Warren Cottage
Worcester Road
Pattingham
West Midlands
WV6 7EG
Contents
Page
Abridged Balance Sheet 1—2
Notes to the Abridged Financial Statements 3—4
Page 1
Abridged Balance Sheet
Registered number: 08666389
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 3,614 2,182
3,614 2,182
CURRENT ASSETS
Debtors 21 21
Cash at bank and in hand 19,784 85,646
19,805 85,667
Creditors: Amounts Falling Due Within One Year 5 (3,410 ) (10,290 )
NET CURRENT ASSETS (LIABILITIES) 16,395 75,377
TOTAL ASSETS LESS CURRENT LIABILITIES 20,009 77,559
NET ASSETS 20,009 77,559
CAPITAL AND RESERVES
Called up share capital 6 1 1
Profit and Loss Account 20,008 77,558
SHAREHOLDERS' FUNDS 20,009 77,559
Page 1
Page 2
For the year ending 31 August 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
All of the company's members have consented to the preparation of an Abridged Profit and Loss Account and an Abridged Balance Sheet for the year end 31 August 2024 in accordance with section 444(2A) of the Companies Act 2006.
On behalf of the board
Mr Gareth Cowell
Director
4th October 2024
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Abridged Financial Statements
1. General Information
Training 46 Limited is a private company, limited by shares, incorporated in England & Wales, registered number 08666389 . The registered office is Warren Cottage, Worcester Road, Pattingham, West Midlands, WV6 7EG.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are stated at cost less depreciation. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Fixtures & Fittings 20% Reducing Balance basis
Computer Equipment 25% Straight Line basis
2.4. Taxation
The charge for taxation takes into account taxation deferred as a result of timing differences between the treatment of certain items for taxation and accounting purposes. In general, deferred taxation is recognised in respect of timing differences that have originated but not reversed at the balance sheet date. However, deferred tax assets are recognised only to the extent that the directors consider that it is more likely than not that there will be suitable taxable profits from which the future reversal of the underlying timing differences can be deducted. Deferred taxation is measured on a non-discounted basis at the tax rates that are expected to apply in periods in which the timing differences reverse, based on tax rates and the law enacted or substantively enacted at the balance sheet date.
2.5. Registrar Filing Requirements
The company has taken advantage of Companies Act 2006 section 444(1) and opted not to file the profit and loss account, directors report, and notes to the financial statements relating to the profit and loss account.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2023: 1)
1 1
4. Tangible Assets
Total
£
Cost
As at 1 September 2023 7,619
Additions 2,193
As at 31 August 2024 9,812
Depreciation
As at 1 September 2023 5,437
Provided during the period 761
As at 31 August 2024 6,198
Net Book Value
As at 31 August 2024 3,614
As at 1 September 2023 2,182
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5. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Other creditors 3,410 2,361
Taxation and social security - 7,929
3,410 10,290
6. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 1 1
7. Ultimate Controlling Party
The company's ultimate controlling party is the Mr G Cowell by virtue of his ownership of 100% of the issued share capital in the company.
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