Registered number
07909437
A-Z Training Centre Limited
Filleted Accounts
31 January 2024
A-Z Training Centre Limited
Registered number: 07909437
Balance Sheet
as at 31 January 2024
Notes 2024 2023
£ £
Fixed assets
Tangible assets 3 176 219
Current assets
Debtors 4 5,000 8,200
Cash at bank and in hand 15,274 28,614
20,274 36,814
Creditors: amounts falling due within one year 5 (4,964) (8,882)
Net current assets 15,310 27,932
Total assets less current liabilities 15,486 28,151
Creditors: amounts falling due after more than one year 6 (2,644) (4,798)
Net assets 12,842 23,353
Capital and reserves
Called up share capital 2 2
Profit and loss account 12,840 23,351
Shareholder's funds 12,842 23,353
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 member has 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.
M B Thapa Darlami
Director
Approved by the board on 16 October 2024
A-Z Training Centre Limited
Notes to the Accounts
for the year ended 31 January 2024
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 represents the amounts receivable from the provision of dental nursing courses, net of trade discounts.
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:
Plant and machinery 20% reducing balance
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. 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.
Provisions
Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.
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.
Pensions
Contributions to defined contribution plans are expensed in the period to which they relate.
2 Employees 2024 2023
Number Number
Average number of persons (including directors) employed by the company 1 1
3 Tangible fixed assets
Plant and machinery etc
£
Cost
At 1 February 2023 2,621
At 31 January 2024 2,621
Depreciation
At 1 February 2023 2,402
Charge for the year 43
At 31 January 2024 2,445
Net book value
At 31 January 2024 176
At 31 January 2023 219
4 Debtors 2024 2023
£ £
Other debtors 5,000 8,200
5 Creditors: amounts falling due within one year 2024 2023
£ £
Bank loans 2,253 2,200
Taxation and social security costs - 772
Other creditors 2,711 5,910
4,964 8,882
6 Creditors: amounts falling due after one year 2024 2023
£ £
Bank loans 2,644 4,798
7 Other information
A-Z Training Centre Limited is a private company limited by shares and incorporated in England. Its registered office is:
The Barn Manor Lane
Harlington
Hayes
UB3 5EQ
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