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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
Page
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HBA Training Ltd Company Information for the year ended 29 February 2024
Director
Graham BACKLEY
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
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HBA Training Ltd Statement of financial position as at 29 February 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
1,083 
1,444 
Current assets
Debtors
390 
- 
Cash at bank and in hand
266 
2,117 
656 
2,117 
Creditors: amounts falling due within one year
(415)
(350)
Net current assets
241 
1,767 
Net assets
1,324 
3,211 
Capital and reserves
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
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HBA Training Ltd Notes to the Accounts for the year ended 29 February 2024
1
Statutory information
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.
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.
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 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 
Depreciation
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 
Net book value
At 29 February 2024
668 
415 
1,083 
At 28 February 2023
891 
553 
1,444 
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HBA Training Ltd Notes to the Accounts for the year ended 29 February 2024
5
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
Other debtors
390 
- 
6
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
Taxes and social security
- 
2,177 
Loans from directors
415 
(1,827)
415 
350 
7
Average number of employees
During the year the average number of employees was 1 (2023: 1).
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