Acorah Software Products - Accounts Production 16.1.300 false true 31 October 2023 1 November 2022 false 1 November 2023 31 October 2024 31 October 2024 03105504 Mr R B Lucas iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 03105504 2023-10-31 03105504 2024-10-31 03105504 2023-11-01 2024-10-31 03105504 frs-core:CurrentFinancialInstruments 2024-10-31 03105504 frs-core:ComputerEquipment 2024-10-31 03105504 frs-core:ComputerEquipment 2023-11-01 2024-10-31 03105504 frs-core:ComputerEquipment 2023-10-31 03105504 frs-core:FurnitureFittings 2024-10-31 03105504 frs-core:FurnitureFittings 2023-11-01 2024-10-31 03105504 frs-core:FurnitureFittings 2023-10-31 03105504 frs-core:MotorVehicles 2024-10-31 03105504 frs-core:MotorVehicles 2023-11-01 2024-10-31 03105504 frs-core:MotorVehicles 2023-10-31 03105504 frs-core:ShareCapital 2024-10-31 03105504 frs-core:RetainedEarningsAccumulatedLosses 2024-10-31 03105504 frs-bus:PrivateLimitedCompanyLtd 2023-11-01 2024-10-31 03105504 frs-bus:FilletedAccounts 2023-11-01 2024-10-31 03105504 frs-bus:SmallEntities 2023-11-01 2024-10-31 03105504 frs-bus:AuditExempt-NoAccountantsReport 2023-11-01 2024-10-31 03105504 frs-bus:SmallCompaniesRegimeForAccounts 2023-11-01 2024-10-31 03105504 frs-bus:Director1 2023-11-01 2024-10-31 03105504 frs-countries:EnglandWales 2023-11-01 2024-10-31 03105504 2022-10-31 03105504 2023-10-31 03105504 2022-11-01 2023-10-31 03105504 frs-core:CurrentFinancialInstruments 2023-10-31 03105504 frs-core:ShareCapital 2023-10-31 03105504 frs-core:RetainedEarningsAccumulatedLosses 2023-10-31
Registered number: 03105504
Gas Safety Services Training Limited
Unaudited Financial Statements
For The Year Ended 31 October 2024
Michael J Corrigan & Co
Chartered Certified Accountants
1 Burr Road
London
SW18 4SQ
Contents
Page
Statement of Financial Position 1—2
Notes to the Financial Statements 3—4
Page 1
Statement of Financial Position
Registered number: 03105504
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 537 705
537 705
CURRENT ASSETS
Debtors 5 - 155
Cash at bank and in hand 27,653 30,419
27,653 30,574
Creditors: Amounts Falling Due Within One Year 6 (3,209 ) (2,808 )
NET CURRENT ASSETS (LIABILITIES) 24,444 27,766
TOTAL ASSETS LESS CURRENT LIABILITIES 24,981 28,471
NET ASSETS 24,981 28,471
CAPITAL AND RESERVES
Called up share capital 7 100 100
Income Statement 24,881 28,371
SHAREHOLDERS' FUNDS 24,981 28,471
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Page 2
For the year ending 31 October 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Income Statement.
On behalf of the board
Mr R B Lucas
Director
19/12/2024
The notes on pages 3 to 4 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
Gas Safety Services Training Limited is a private company, limited by shares, incorporated in England & Wales, registered number 03105504 . The registered office is 1 Burr Road, London, SW18 4SQ.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Motor Vehicles 25%
Fixtures & Fittings 33%
Computer Equipment 20%
2.4. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2023: 1)
1 1
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4. Tangible Assets
Motor Vehicles Fixtures & Fittings Computer Equipment Total
£ £ £ £
Cost
As at 1 November 2023 9,973 54,766 18,042 82,781
As at 31 October 2024 9,973 54,766 18,042 82,781
Depreciation
As at 1 November 2023 9,412 54,766 17,898 82,076
Provided during the period 140 - 28 168
As at 31 October 2024 9,552 54,766 17,926 82,244
Net Book Value
As at 31 October 2024 421 - 116 537
As at 1 November 2023 561 - 144 705
5. Debtors
2024 2023
£ £
Due within one year
Other debtors - 155
6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Other creditors 2,837 1,954
Taxation and social security 372 854
3,209 2,808
7. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 100 100
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