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Registered number: 04435001














PRODOC TRAINING LIMITED
UNAUDITED
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2024

 
PRODOC TRAINING LIMITED
 

CONTENTS



Page
Statement of Financial Position
 
1 - 2
Notes to the Financial Statements
 
3 - 5


 
PRODOC TRAINING LIMITED
REGISTERED NUMBER:04435001

STATEMENT OF FINANCIAL POSITION
AS AT 31 MAY 2024

2024
2023
Note
£
£

Fixed assets
  

Tangible assets
 4 
229
479

Current assets
  

Debtors: amounts falling due within one year
 5 
2,346
16,749

Cash at bank and in hand
  
129,575
90,415

  
131,921
107,164

Creditors: amounts falling due within one year
 6 
(51,911)
(44,101)

Net current assets
  
 
 
80,010
 
 
63,063

  

Net assets
  
80,239
63,542


Capital and reserves
  

Called up share capital 
 7 
1
1

Profit and loss account
  
80,238
63,541

  
80,239
63,542


Page 1

 
PRODOC TRAINING LIMITED
REGISTERED NUMBER:04435001
    
STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 31 MAY 2024

The director considers that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The director acknowledges her responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared 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 financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf by: 




G I Scott
Director

Date: 14 January 2025

The notes on pages 3 to 5 form part of these financial statements.

Page 2

 
PRODOC TRAINING LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2024

1.


General information

Prodoc Training Limited is a limited liability company incorporated in England and Wales with a registered office at 21 Theobald Road, Croydon, Surrey, CR0 3RN.
The principal activity of the company continued to be that of professional document training.

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

 
2.2

Turnover

Turnover comprises revenue recognised by the company in respect of services supplied during the period, exclusive of Value Added Tax and trade discounts.

 
2.3

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Depreciation is provided on the following basis:

Office equipment
-
25%
straight Line

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.
Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in the Statement of Comprehensive Income.

 
2.4

Debtors

Short term debtors are measured at transaction price, less any impairment.

 
2.5

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty.

 
2.6

Creditors

Short term creditors are measured at the transaction price.

Page 3

 
PRODOC TRAINING LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2024

2.Accounting policies (continued)

 
2.7

Taxation

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the Company operates and generates income.


3.


Employees

The average monthly number of employees, including directors, during the year was 1 (2023 - 1).


4.


Tangible fixed assets





Fixtures & fittings
Office equipment
Total

£
£
£



Cost or valuation


At 1 June 2023
1,340
2,126
3,466



At 31 May 2024

1,340
2,126
3,466



Depreciation


At 1 June 2023
1,340
1,647
2,987


Charge for the year on owned assets
-
250
250



At 31 May 2024

1,340
1,897
3,237



Net book value



At 31 May 2024
-
229
229



At 31 May 2023
-
479
479

Page 4

 
PRODOC TRAINING LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2024

5.


Debtors

2024
2023
£
£


Trade debtors
2,346
13,422

Other debtors
-
3,327

2,346
16,749



6.


Creditors: Amounts falling due within one year

2024
2023
£
£

Taxation and social security
4,226
812

Other creditors
44,661
40,469

Accruals and deferred income
3,024
2,820

51,911
44,101



7.


Share capital

2024
2023
£
£
Allotted, called up and fully paid



1 (2023 - 1) Ordinary share of £1
1
1


 
Page 5