Company Registration No. 08900409 (England and Wales)
HBA Training Ltd
Unaudited accounts
for the year ended 29 February 2024
HBA Training Ltd
Unaudited accounts
Contents
HBA Training Ltd
Company Information
for the year ended 29 February 2024
Company Number
08900409 (England and Wales)
Registered Office
54 Swaines Way
Heathfield
East Sussex
TN21 0AN
England
Accountants
Cranleys Chartered Accountants
Winton House
Winton Square
Basingstoke
Hampshire
RG21 8EN
HBA Training Ltd
Statement of financial position
as at 29 February 2024
Tangible assets
1,083
1,444
Cash at bank and in hand
266
2,117
Creditors: amounts falling due within one year
(415)
(350)
Net current assets
241
1,767
Called up share capital
100
100
Profit and loss account
1,224
3,111
Shareholders' funds
1,324
3,211
For the year ending 29 February 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 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 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 and authorised for issue on 25 November 2024 and were signed on its behalf by
Graham BACKLEY
Director
Company Registration No. 08900409
HBA Training Ltd
Notes to the Accounts
for the year ended 29 February 2024
HBA Training Ltd is a private company, limited by shares, registered in England and Wales, registration number 08900409. The registered office is 54 Swaines Way, Heathfield, East Sussex, TN21 0AN, England.
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.
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.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
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
Motor vehicles
25% reducing balance
4
Tangible fixed assets
Plant & machinery
Motor vehicles
Total
Cost or valuation
At cost
At cost
At 1 March 2023
4,901
5,525
10,426
At 29 February 2024
4,901
5,525
10,426
At 1 March 2023
4,010
4,972
8,982
Charge for the year
223
138
361
At 29 February 2024
4,233
5,110
9,343
At 29 February 2024
668
415
1,083
At 28 February 2023
891
553
1,444
HBA Training Ltd
Notes to the Accounts
for the year ended 29 February 2024
Amounts falling due within one year
6
Creditors: amounts falling due within one year
2024
2023
Taxes and social security
-
2,177
Loans from directors
415
(1,827)
7
Average number of employees
During the year the average number of employees was 1 (2023: 1).