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REGISTERED NUMBER: 06880223 (England and Wales)















ABSOLUTE TRAINING & ASSESSING LIMITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30TH APRIL 2024






ABSOLUTE TRAINING & ASSESSING LIMITED (REGISTERED NUMBER: 06880223)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30TH APRIL 2024










Page

Company Information 1

Statement of Financial Position 2

Notes to the Financial Statements 3


ABSOLUTE TRAINING & ASSESSING LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 30TH APRIL 2024







DIRECTOR: R L Harris





REGISTERED OFFICE: Absolute Training And Assessing Limited
Ty Cynon
Navigation Park
Abercynon
Rhondda Cynon Taf
CF45 4SN





REGISTERED NUMBER: 06880223 (England and Wales)





ACCOUNTANTS: Carston ETL
Tudor House
16 Cathedral Road
Cardiff
CF11 9LJ

ABSOLUTE TRAINING & ASSESSING LIMITED (REGISTERED NUMBER: 06880223)

STATEMENT OF FINANCIAL POSITION
30TH APRIL 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 1,516 1,895
Tangible assets 5 245 5,219
1,761 7,114

CURRENT ASSETS
Debtors 6 155,938 146,706
Cash at bank 185,246 151,510
341,184 298,216
CREDITORS
Amounts falling due within one year 7 195,686 116,879
NET CURRENT ASSETS 145,498 181,337
TOTAL ASSETS LESS CURRENT LIABILITIES 147,259 188,451

CAPITAL AND RESERVES
Called up share capital 8 120 120
Retained earnings 147,139 188,331
SHAREHOLDERS' FUNDS 147,259 188,451

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30th April 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30th April 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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

In accordance with Section 444 of the Companies Act 2006, the Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 15th January 2025 and were signed by:





R L Harris - Director


ABSOLUTE TRAINING & ASSESSING LIMITED (REGISTERED NUMBER: 06880223)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30TH APRIL 2024


1. STATUTORY INFORMATION

Absolute Training & Assessing Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2017, is being amortised evenly over its estimated useful life of ten years.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Development costs are being amortised evenly over their estimated useful life of nil years.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery - 25% on reducing balance
Computer equipment - 33.33% straight line on cost

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the statement of financial position date.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2023 - 1 ) .

ABSOLUTE TRAINING & ASSESSING LIMITED (REGISTERED NUMBER: 06880223)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30TH APRIL 2024


4. INTANGIBLE FIXED ASSETS
Development
Goodwill costs Totals
£    £    £   
COST
At 1st May 2023
and 30th April 2024 9,500 3,790 13,290
AMORTISATION
At 1st May 2023 9,500 1,895 11,395
Amortisation for year - 379 379
At 30th April 2024 9,500 2,274 11,774
NET BOOK VALUE
At 30th April 2024 - 1,516 1,516
At 30th April 2023 - 1,895 1,895

5. TANGIBLE FIXED ASSETS
Plant and Computer
machinery equipment Totals
£    £    £   
COST
At 1st May 2023
and 30th April 2024 5,783 60,845 66,628
DEPRECIATION
At 1st May 2023 5,458 55,951 61,409
Charge for year 81 4,893 4,974
At 30th April 2024 5,539 60,844 66,383
NET BOOK VALUE
At 30th April 2024 244 1 245
At 30th April 2023 325 4,894 5,219

6. DEBTORS
2024 2023
£    £   
Amounts falling due within one year:
Trade debtors 127,808 131,259
Other debtors 8,564 575
136,372 131,834

Amounts falling due after more than one year:
Other debtors 19,566 14,872

Aggregate amounts 155,938 146,706

ABSOLUTE TRAINING & ASSESSING LIMITED (REGISTERED NUMBER: 06880223)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30TH APRIL 2024


7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Bank loans and overdrafts - 34,000
Trade creditors (849 ) 7,804
Taxation and social security 98,675 71,945
Other creditors 97,860 3,130
195,686 116,879

8. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2024 2023
value: £    £   
120 Ordinary 1 120 120