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Company Registration No. 08375435 (England and Wales)
DISCOVER TRAINING LTD Unaudited accounts for the year ended 31 January 2024
DISCOVER TRAINING LTD Unaudited accounts Contents
Page
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DISCOVER TRAINING LTD Company Information for the year ended 31 January 2024
Directors
Mrs J Lack Mrs T Ratcliffe
Company Number
08375435 (England and Wales)
Registered Office
Wigan Hall New Market, Wigan Lancashire, United Kingdom WN1 1HH
Accountants
P A Hull & Co Beech House 23 Ladies Lane Hindley, Wigan Lancashire WN2 2QA
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Chartered Accountants' report to the board of directors on the preparation of the unaudited statutory accounts of DISCOVER TRAINING LTD for the year ended 31 January 2024
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of DISCOVER TRAINING LTD for the year ended 31 January 2024 as set out on pages 5 - 7 from the company's accounting records and from information and explanations you have given us.
As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at icaew.com/membershandbook.
This report is made solely to the Board of Directors of DISCOVER TRAINING LTD, as a body, in accordance with the terms of our engagement letter dated 30 April 2024. Our work has been undertaken solely to prepare for your approval the accounts of DISCOVER TRAINING LTD and state those matters that we have agreed to state to the Board of Directors of DISCOVER TRAINING LTD, as a body, in this report in accordance with AAF 07/16 as detailed at icaew.com/compilation. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than DISCOVER TRAINING LTD and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that DISCOVER 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 profit of DISCOVER TRAINING LTD. You consider that DISCOVER 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 DISCOVER 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.
P A Hull & Co Chartered Accountants Beech House 23 Ladies Lane Hindley, Wigan Lancashire WN2 2QA 30 April 2024
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DISCOVER TRAINING LTD Statement of financial position as at 31 January 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
2,988 
2,447 
Current assets
Debtors
77,394 
- 
Cash at bank and in hand
7,521 
5,633 
84,915 
5,633 
Creditors: amounts falling due within one year
(105,578)
(26,419)
Net current liabilities
(20,663)
(20,786)
Total assets less current liabilities
(17,675)
(18,339)
Provisions for liabilities
Deferred tax
(568)
(465)
Net liabilities
(18,243)
(18,804)
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
(18,343)
(18,904)
Shareholders' funds
(18,243)
(18,804)
For the year ending 31 January 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 30 April 2024 and were signed on its behalf by
Mrs J Lack Director Company Registration No. 08375435
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DISCOVER TRAINING LTD Notes to the Accounts for the year ended 31 January 2024
1
Statutory information
DISCOVER TRAINING LTD is a private company, limited by shares, registered in England and Wales, registration number 08375435. The registered office is Wigan Hall, New Market, Wigan, Lancashire, United Kingdom, WN1 1HH.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
25% reducing balance
Fixtures & fittings
25% reducing balance
Computer equipment
25% reducing balance
4
Tangible fixed assets
Plant & machinery 
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 1 February 2023
1,885 
1,398 
1,202 
4,485 
Additions
- 
903 
300 
1,203 
At 31 January 2024
1,885 
2,301 
1,502 
5,688 
Depreciation
At 1 February 2023
1,278 
62 
698 
2,038 
Charge for the year
152 
371 
139 
662 
At 31 January 2024
1,430 
433 
837 
2,700 
Net book value
At 31 January 2024
455 
1,868 
665 
2,988 
At 31 January 2023
607 
1,336 
504 
2,447 
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DISCOVER TRAINING LTD Notes to the Accounts for the year ended 31 January 2024
5
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
Trade debtors
69,394 
- 
Other debtors
8,000 
- 
77,394 
- 
6
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
Amounts owed to group undertakings and other participating interests
69,158 
1,804 
Taxes and social security
34,311 
23,728 
Loans from directors
1,257 
- 
Accruals
852 
887 
105,578 
26,419 
7
Share capital
2024 
2023 
£ 
£ 
Allotted, called up and fully paid:
100 Ordinary shares of £1 each
100 
100 
8
Average number of employees
During the year the average number of employees was 3 (2023: 2).
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