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Registered Number: 13226255
England and Wales

 

 

 

J.N TRAINING & BUILDING LTD


Unaudited Financial Statements
 


Period of accounts

Start date: 01 March 2023

End date: 29 February 2024
Director J Nudds
Registered Number 13226255
Registered Office 37 Curling Tye
Basildon
Essex
SS14 2PT
Accountants Booksure Accounting Limited
144a High Street
Rayleigh
Essex
SS6 7BU
1
Director's report and financial statements
The director presents his annual report and the financial statements for the year ended 29 February 2024.
Principal activities
Principal activity of the company during the financial year was of training.
Director
The director who served the company throughout the year was as follows:
J Nudds
Statement of director's responsibilities
The director is responsible for preparing the directors' report and the financial statements in accordance with applicable law and regulations and in accordance with United Kingdom Generally Accepted Accounting Practice.
Company law requires the director to prepare financial statements for each financial year. Under that law the director has elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the director must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and the profit or loss of the company for that period.
In preparing these financial statements, the director is required to :
  • select suitable accounting policies and then apply them consistently
  • make judgements and accounting estimates that are reasonable and prudent
  • state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements and
  • prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.
The director is responsible for keeping adequate accounting records that are sufficient to show and explain the company’s transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. The director is also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
The director is responsible for the maintenance and integrity of the corporate and financial information included on the company's website. Legislation in the United Kingdom, governing the preparation and dissemination of financial statements, may differ from legislation in other jurisdictions

On behalf of the board.


----------------------------------
J Nudds
Director

Date approved: 27 November 2024
2
Accountant’s report
You consider that the company is exempt from an audit for the year ended 29 February 2024 . You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year.
In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us.
We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts.
Booksure Accounting Limited
29 February 2024



....................................................
Booksure Accounting Limited
144a High Street
Rayleigh
Essex
SS6 7BU
27 November 2024
3
 
 
Notes
 
2024
£
  2023
£
Fixed assets      
Intangible fixed assets 3 9,000   
Tangible fixed assets 4 2,960   
11,960   
Current assets      
Cash at bank and in hand 16,958    22,535 
Creditors: amount falling due within one year 5 (15,562)   (15,605)
Net current assets 1,396    6,930 
 
Total assets less current liabilities 13,356    6,930 
Net assets 13,356    6,930 
 

Capital and reserves
     
Called up share capital 6 1    1 
Profit and loss account 13,355    6,929 
Shareholders' funds 13,356    6,930 
 


For the year ended 29 February 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These 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 to the Registrar of Companies.
The financial statements were approved by the director on 27 November 2024 and were signed by:


-------------------------------
J Nudds
Director
4
General Information
J.N Training & Building Ltd is a private company, limited by shares, registered in England and Wales, registration number 13226255, registration address 37 Curling Tye, Basildon, Essex, SS14 2PT.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
Statement of compliance
These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
Basis of preparation
The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.
The financial statements are prepared in sterling which is the functional currency of the company.
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Taxation
Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted
Intangible assets
Intangible assets (including purchased goodwill and patents) are amortised at rates calculated to write off the assets on a straight line basis over their estimated useful economic lives. Impairment of intangible assets is only reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable.
Goodwill
Acquired goodwill is stated at cost less amortisation. Amortisation is calculated on a straight line basis over the estimated expected useful economic life of the goodwill of 10 years.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Motor Vehicles 20% Straight Line
Fixtures and Fittings 20% Straight Line
2.

Average number of employees

Average number of employees during the year was 1 (2023 : 1).
3.

Intangible fixed assets

Cost Goodwill   Total
  £   £
At 01 March 2023  
Additions 10,000    10,000 
Disposals  
At 29 February 2024 10,000    10,000 
Amortisation
At 01 March 2023  
Charge for year 1,000    1,000 
On disposals  
At 29 February 2024 1,000    1,000 
Net book values
At 29 February 2024 9,000    9,000 
At 28 February 2023  


4.

Tangible fixed assets

Cost or valuation Motor Vehicles   Fixtures and Fittings   Total
  £   £   £
At 01 March 2023    
Additions 3,000    700    3,700 
Disposals    
At 29 February 2024 3,000    700    3,700 
Depreciation
At 01 March 2023    
Charge for year 600    140    740 
On disposals    
At 29 February 2024 600    140    740 
Net book values
Closing balance as at 29 February 2024 2,400    560    2,960 
Opening balance as at 01 March 2023    


5.

Creditors: amount falling due within one year

2024
£
  2023
£
Corporation Tax 8,085    11,125 
Accrued Expenses   4,480 
Directors' Current Accounts 7,477   
15,562    15,605 

6.

Share Capital

Allotted, called up and fully paid
2024
£
  2023
£
1 Class A share of £1.00 each  
 

5