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REGISTERED NUMBER: 05419373 (England and Wales)











UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 APRIL 2024

FOR

GKD TRAINING LIMITED

GKD TRAINING LIMITED (REGISTERED NUMBER: 05419373)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024










Page

Balance Sheet 1

Notes to the Financial Statements 2


GKD TRAINING LIMITED (REGISTERED NUMBER: 05419373)

BALANCE SHEET
30 APRIL 2024

2024 2023
Notes £    £   
FIXED ASSETS
Tangible assets 4 53 179

CURRENT ASSETS
Debtors 5 20,782 18,339
Cash at bank 85,092 83,992
105,874 102,331
CREDITORS
Amounts falling due within one year 6 (13,755 ) (18,018 )
NET CURRENT ASSETS 92,119 84,313
TOTAL ASSETS LESS CURRENT
LIABILITIES

92,172

84,492

CREDITORS
Amounts falling due after more than one
year

7

(2,860

)

(5,202

)

PROVISIONS FOR LIABILITIES 8 (10 ) (34 )
NET ASSETS 89,302 79,256

CAPITAL AND RESERVES
Called up share capital 2 2
Retained earnings 89,300 79,254
SHAREHOLDERS' FUNDS 89,302 79,256

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 17 November 2024 and were signed by:





G Dosanjh - Director


GKD TRAINING LIMITED (REGISTERED NUMBER: 05419373)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024


1. STATUTORY INFORMATION

GKD Training Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number: 05419373

Registered office: 3rd Floor
21 Perrymount Road
Haywards Heath
West Sussex
RH16 3TP

The presentation currency of the financial statements is the Pound Sterling (£).


2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Turnover represents revenue recognised in the accounts excluding value added tax.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off the cost less estimated residual value of each asset over its estimated useful life.
Computer equipment - 33.3% straight line

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2023 - 2 ) .

GKD TRAINING LIMITED (REGISTERED NUMBER: 05419373)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 APRIL 2024


4. TANGIBLE FIXED ASSETS
Computer
equipment
£   
COST
At 1 May 2023
and 30 April 2024 3,282
DEPRECIATION
At 1 May 2023 3,103
Charge for year 126
At 30 April 2024 3,229
NET BOOK VALUE
At 30 April 2024 53
At 30 April 2023 179

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Other debtors 20,782 18,339

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Bank loans and overdrafts 2,568 2,628
Taxation and social security 10,737 14,985
Other creditors 450 405
13,755 18,018

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2024 2023
£    £   
Bank loans 2,860 5,202

8. PROVISIONS FOR LIABILITIES
2024 2023
£    £   
Deferred tax 10 34

Deferred
tax
£   
Balance at 1 May 2023 34
Movement in year (24 )
Balance at 30 April 2024 10

GKD TRAINING LIMITED (REGISTERED NUMBER: 05419373)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 APRIL 2024


9. DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 30 April 2024 and 30 April 2023:

2024 2023
£    £   
G Dosanjh
Balance outstanding at start of year 14,735 (394 )
Amounts advanced 49,340 49,255
Amounts repaid (43,293 ) (34,126 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 20,782 14,735

10. ULTIMATE CONTROLLING PARTY

During the year the company was under the control of Ms G Dosanjh, the sole director and one of the shareholders of the company.