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CENTRAL DRIVER TRAINING LIMITED

Registered Number
07354057
(England and Wales)

Unaudited Financial Statements for the Year ended
31 August 2024

CENTRAL DRIVER TRAINING LIMITED
Company Information
for the year from 1 September 2023 to 31 August 2024

Directors

Andrew Paul Flute
Tracey Jane Flute

Registered Address

8 Denby Rise
Great Denham
Bedford
MK40 4WP

Registered Number

07354057 (England and Wales)
CENTRAL DRIVER TRAINING LIMITED
Statement of Financial Position
31 August 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets39,55921,325
9,55921,325
Current assets
Debtors41,125-
Cash at bank and on hand12,58213,216
13,70713,216
Creditors amounts falling due within one year5(14,433)(15,581)
Net current assets (liabilities)(726)(2,365)
Total assets less current liabilities8,83318,960
Creditors amounts falling due after one year6(3,957)(9,018)
Provisions for liabilities8-(611)
Net assets4,8769,331
Capital and reserves
Called up share capital200200
Profit and loss account4,6769,131
Shareholders' funds4,8769,331
The financial statements were approved and authorised for issue by the Board of Directors on 17 January 2025, and are signed on its behalf by:
Andrew Paul Flute
Director
Registered Company No. 07354057
CENTRAL DRIVER TRAINING LIMITED
Notes to the Financial Statements
for the year ended 31 August 2024

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
Functional and presentation currency
The financial statements are presented in sterling and this is the functional currency of the company.
Revenue from rendering of services
Revenue 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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
Foreign currency translation
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
Current taxation
Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Deferred tax
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

Reducing balance (%)
Vehicles25
Finance leases and hire purchase contracts
Assets held under finance leases which are leases where substantially all the risks and rewards of ownership of the asset have passed to the company, and hire purchase contracts are capitalised in the balance sheet. They are depreciated over the shorter of their useful lives or the term of the lease.
Trade and other creditors
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
2.Average number of employees

20242023
Average number of employees during the year11
3.Tangible fixed assets

Vehicles

Total

££
Cost or valuation
At 01 September 2332,74532,745
Disposals(15,750)(15,750)
At 31 August 2416,99516,995
Depreciation and impairment
At 01 September 2311,42011,420
Charge for year3,9023,902
On disposals(7,886)(7,886)
At 31 August 247,4367,436
Net book value
At 31 August 249,5599,559
At 31 August 2321,32521,325
4.Debtors: amounts due within one year

2024

2023

££
Other debtors1,125-
Total1,125-
5.Creditors: amounts due within one year

2024

2023

££
Bank borrowings and overdrafts5,0614,816
Taxation and social security6,0864,129
Other creditors1,2836,073
Accrued liabilities and deferred income2,003563
Total14,43315,581
6.Creditors: amounts due after one year

2024

2023

££
Bank borrowings and overdrafts3,9579,018
Total3,9579,018
7.Obligations under finance leases
8.Provisions for liabilities

2024

2023

££
Net deferred tax liability (asset)-611
Total-611