Company registration number 05792107 (England and Wales)
JANE ROWLAND TRAINING & DEVELOPMENT LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024
PAGES FOR FILING WITH REGISTRAR
JANE ROWLAND TRAINING & DEVELOPMENT LIMITED
CONTENTS
Page
Balance sheet
1
Notes to the financial statements
2 - 4
JANE ROWLAND TRAINING & DEVELOPMENT LIMITED
BALANCE SHEET
AS AT
30 APRIL 2024
30 April 2024
- 1 -
2024
2023
Notes
£
£
£
£
Fixed assets
Tangible assets
4
854
1,138
Current assets
Debtors
5
6,167
-
0
Cash at bank and in hand
6,531
31,574
12,698
31,574
Creditors: amounts falling due within one year
6
(13,547)
(21,548)
Net current (liabilities)/assets
(849)
10,026
Net assets
5
11,164
Capital and reserves
Called up share capital
7
1
1
Profit and loss reserves
4
11,163
Total equity
5
11,164

The director of the company has elected not to include a copy of the profit and loss account within the financial statements.true

For the financial year ended 30 April 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

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 member has not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

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

The financial statements were approved and signed by the director and authorised for issue on 29 January 2025
Jane Rowland
Director
Company registration number 05792107 (England and Wales)
JANE ROWLAND TRAINING & DEVELOPMENT LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024
- 2 -
1
Accounting policies
Company information

JANE ROWLAND TRAINING & DEVELOPMENT LIMITED is a private company limited by shares incorporated in England and Wales. The registered office is 18 Melbourne Grove, London, SE22 8RA.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. 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 financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Turnover

Turnover is recognised at the invoiced amount received or receivable for services provided in the normal course of business, and is shown net of VAT and other sales related taxes.

 

 

1.3
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Plant and machinery
25% reducing balance
Fixtures, fittings & equipment
25% reducing balance

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.4
Cash at bank and in hand

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.5
Taxation

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes 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 reporting end date.

JANE ROWLAND TRAINING & DEVELOPMENT LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 APRIL 2024
- 3 -
2
Judgements and key sources of estimation uncertainty

In the application of the company’s accounting policies, the director is required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

 

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

3
Employees
2024
2023
Number
Number
Total
1
1
4
Tangible fixed assets
Plant and machinery etc
£
Cost
At 1 May 2023 and 30 April 2024
7,292
Depreciation and impairment
At 1 May 2023
6,154
Depreciation charged in the year
284
At 30 April 2024
6,438
Carrying amount
At 30 April 2024
854
At 30 April 2023
1,138
5
Debtors
2024
2023
Amounts falling due within one year:
£
£
Trade debtors
825
-
0
Other debtors
5,342
-
0
6,167
-
0
JANE ROWLAND TRAINING & DEVELOPMENT LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 APRIL 2024
- 4 -
6
Creditors: amounts falling due within one year
2024
2023
£
£
Corporation tax
6,229
11,739
Other taxation and social security
5,818
6,647
Other creditors
1,500
3,162
13,547
21,548
7
Called up share capital
2024
2023
£
£
Ordinary share capital
Issued and fully paid
1 ordinary share of £1
1
1
8
Directors' transactions

The director operates a loan account with the company on an interest free basis. At the beginning of the year the Director was owed £12. During the year under review aggregate advances of £45,164 were made to the director on account of a dividend of £35,385, and expenses of £4,425 incurred by the director on behalf of the company. At the year end the Director owed £5,342 to the company

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