06752547falsethat of the provision of HGV driver training services2023-05-012024-04-30http://www.companieshouse.gov.uk/2023-04-30http://www.companieshouse.gov.uk/pt:PlantMachinery2023-04-30http://www.companieshouse.gov.uk/pt:ShareCapital2023-04-30http://www.companieshouse.gov.uk/cd:Director12023-05-012024-04-30http://www.companieshouse.gov.uk/pt:PlantMachinery2024-04-30http://www.companieshouse.gov.uk/pt:ShareCapital2024-04-30http://www.companieshouse.gov.uk/cd:Director22023-05-012024-04-30http://www.companieshouse.gov.uk/pt:FurnitureFittings2023-04-30http://www.companieshouse.gov.uk/cd:Director32023-05-012024-04-30http://www.companieshouse.gov.uk/pt:ToolsEquipment2023-04-30http://www.companieshouse.gov.uk/pt:FurnitureFittings2024-04-30http://www.companieshouse.gov.uk/cd:Director42023-05-012024-04-30http://www.companieshouse.gov.uk/cd:OrdinaryShareClass12023-05-012024-04-30http://www.companieshouse.gov.uk/pt:ToolsEquipment2024-04-30http://www.companieshouse.gov.uk/cd:RegisteredOffice2023-05-012024-04-30http://www.companieshouse.gov.uk/cd:OrdinaryShareClass22023-05-012024-04-30http://www.companieshouse.gov.uk/cd:OrdinaryShareClass32023-05-012024-04-30http://www.companieshouse.gov.uk/pt:NetGoodwill2024-04-30http://www.companieshouse.gov.uk/cd:AuditExemptWithAccountantsReport2023-05-012024-04-30http://www.companieshouse.gov.uk/cd:OrdinaryShareClass42023-05-012024-04-30http://www.companieshouse.gov.uk/cd:OrdinaryShareClass52023-05-012024-04-30http://www.companieshouse.gov.uk/pt:CurrentFinancialInstruments2024-04-30http://www.companieshouse.gov.uk/pt:NetGoodwill2023-05-012024-04-30http://www.companieshouse.gov.uk/pt:CurrentFinancialInstruments2023-04-30http://www.companieshouse.gov.uk/2023-05-012024-04-30http://www.companieshouse.gov.uk/2023-04-30http://www.companieshouse.gov.uk/cd:FRS1022023-05-012024-04-30http://www.companieshouse.gov.uk/2024-04-30http://www.companieshouse.gov.uk/cd:FullAccounts2023-05-012024-04-30http://www.companieshouse.gov.uk/cd:PrivateLimitedCompanyLtd2023-05-012024-04-30iso4217:GBPxbrli:sharesxbrli:pure
Registered number: 06752547

2 Start Limited

ACCOUNTS
FOR THE YEAR ENDED 30/04/2024

Prepared By:
Victor Stewart
The White House
164 Bridge Road
Sarisbury Green, Southampton
Hampshire
SO31 7EH

2 Start Limited

ACCOUNTS
FOR THE YEAR ENDED 30/04/2024
DIRECTORS
Paul Moon
Caroline Moon
Daisy Udy (resigned 14/07/23)
Roy Chambers
REGISTERED OFFICE
Unit 4 Shawcross Industrial Park
Acworth Road, Hilsea
Portsmouth
Hampshire
PO3 5HU
COMPANY DETAILS
Private company limited by shares registered in EW - England and Wales, registered number 06752547
ACCOUNTANTS
Victor Stewart
The White House
164 Bridge Road
Sarisbury Green, Southampton
Hampshire
SO31 7EH

2 Start Limited

ACCOUNTS
FOR THEYEARENDED30/04/2024
CONTENTS
Page
Directors' Report-
Accountants' Report-
Statement Of Comprehensive Income-
Balance Sheet3
Notes To The Accounts4
The following do not form part of the statutory financial statements:
Trading And Profit And Loss Account-
Profit And Loss Account Summaries-

2 Start Limited

BALANCE SHEET AT 30/04/2024
20242023
Notes££
FIXED ASSETS
Tangible assets361,60772,639
CURRENT ASSETS
Debtors5376,976313,013
Cash at bank and in hand501,690517,496
878,666830,509
CREDITORS: Amounts falling due within one year6608,083562,605
NET CURRENT ASSETS270,583267,904
TOTAL ASSETS LESS CURRENT LIABILITIES332,190340,543
PROVISIONS FOR LIABILITIES AND CHARGES88,9387,296
NET ASSETS323,252333,247
CAPITAL AND RESERVES
Called up share capital9104104
Profit and loss account323,148333,143
SHAREHOLDERS' FUNDS323,252333,247
For the year ending 30/04/2024 the company was entitled to exemption 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.
The directors have decided not to deliver to the registrar a copy of the company's profit and loss account.
Approved by the board on 10/01/2024 and signed on their behalf by
.............................
Paul Moon
Director

2 Start Limited

NOTES TO THE ACCOUNTS
FOR THE YEAR ENDED 30/04/2024
1. ACCOUNTING POLICIES
1a. Basis Of Accounting
The accounts have been prepared under the historical cost convention.
The accounts have been prepared in accordance with FRS102 - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006 .
1b. Depreciation
Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives.
Plant and Machinery 25%
Fixtures and Fittings 25%
Equipment 25%
1c. Investment Properties
Investment properties are included in the financial statements at open market value. No depreciation is provided on such property in compliance with the Financial Reporting Standard for Smaller Entities. This departure from Companies Act requirements is necessary to show a true and fair view.
1d. Pension Costs
The company operates a defined contribution pension scheme. The pension charge represents the amounts payable by the company to the fund in respect of the year.
1e. Goodwill
Goodwill arising in connection with the acquisition of businesses is capitalised and amortised over its estimated economic life to a maximum of 20 years. Goodwill is reviewed annually for impairment if events or changes in circumstances indicate that the carrying value may not be recoverable.

2 Start Limited

2. INTANGIBLE FIXED ASSETS
Purchased
GoodwillTotal
££
Cost
At 01/05/202310,00010,000
At 30/04/202410,00010,000
Depreciation
At 01/05/202310,00010,000
At 30/04/202410,00010,000
Net Book Amounts
At 30/04/2024--
3. TANGIBLE FIXED ASSETS
Plant andFixtures
Machineryand FittingsEquipmentTotal
££££
Cost
At 01/05/202336,103132,35965,762234,224
Additions480-8,9139,393
Disposals--(425)(425)
At 30/04/202436,583132,35974,250243,192
Depreciation
At 01/05/202319,94299,35442,289161,585
Disposals--(401)(401)
For the year4,1608,2517,99020,401
At 30/04/202424,102107,60549,878181,585
Net Book Amounts
At 30/04/202412,48124,75424,37261,607
At 30/04/202316,16133,00523,47372,639
4. INVESTMENT PROPERTIES
Fair value
At 30/04/2024

2 Start Limited

5. DEBTORS 20242023
££
Amounts falling due within one year
Trade debtors36,573194,125
Other debtors261,13361,793
Prepayments79,27056,914
376,976312,832
6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
20242023
££
Corporation tax14,74914,383
VAT54,14053,787
PAYE25,07534,047
Credit card2,853-
Payments received on account262,951372,173
Trade creditors240,29782,807
Other creditors2,5784,440
Accruals and accrued income5,440968
608,083562,605
7. EMPLOYEES
20242023
No.No.
Average number of employees4045
8. PROVISIONS FOR LIABILITIES 20242023
££
Pensions8,9387,296
8,9387,296

2 Start Limited

9. SHARE CAPITAL 20242023
££
Allotted, issued and fully paid:
100 Ordinary shares of £1 each100100
1 Non voting management A shares of £1 each11
1 Non voting management B shares of £1 each11
1 Non voting management C shares of £1 each11
1 Non voting management D shares of £1 each11
104104
10. RELATED PARTY TRANSACTIONS
During the period 2 Start Group Limited provided services to the value of £639,149 (2023: £823,468) to 2 Start Limited.
During the period 2 Start Limited paid rent to the value of £28,065 (2023: £NIL) to 2 Start Group Limited.
The balance of £128,784 (2023: -£47,745) was outstanding as at the balance sheet date. Mr Paul Moon is sole director of 2 Start Group Limited, and owns sixty seven percent of the issued ordinary share capital.