IRIS Accounts Production v24.3.0.553 03637912 director 1.10.23 30.9.24 30.9.24 false true false false true false Ordinary 1.00000 iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh036379122023-09-30036379122024-09-30036379122023-10-012024-09-30036379122022-09-30036379122022-10-012023-09-30036379122023-09-3003637912ns15:EnglandWales2023-10-012024-09-3003637912ns14:PoundSterling2023-10-012024-09-3003637912ns10:Director12023-10-012024-09-3003637912ns10:PrivateLimitedCompanyLtd2023-10-012024-09-3003637912ns10:SmallEntities2023-10-012024-09-3003637912ns10:AuditExempt-NoAccountantsReport2023-10-012024-09-3003637912ns10:SmallCompaniesRegimeForDirectorsReport2023-10-012024-09-3003637912ns10:SmallCompaniesRegimeForAccounts2023-10-012024-09-3003637912ns10:FullAccounts2023-10-012024-09-3003637912ns10:OrdinaryShareClass12023-10-012024-09-3003637912ns10:CompanySecretary12023-10-012024-09-3003637912ns10:RegisteredOffice2023-10-012024-09-3003637912ns5:CurrentFinancialInstruments2024-09-3003637912ns5:CurrentFinancialInstruments2023-09-3003637912ns5:ShareCapital2024-09-3003637912ns5:ShareCapital2023-09-3003637912ns5:RetainedEarningsAccumulatedLosses2024-09-3003637912ns5:RetainedEarningsAccumulatedLosses2023-09-3003637912ns5:MotorVehicles2023-10-012024-09-3003637912ns5:ComputerEquipment2023-10-012024-09-3003637912ns5:MotorVehicles2023-09-3003637912ns5:ComputerEquipment2023-09-3003637912ns5:MotorVehicles2024-09-3003637912ns5:ComputerEquipment2024-09-3003637912ns5:MotorVehicles2023-09-3003637912ns5:ComputerEquipment2023-09-3003637912ns5:WithinOneYearns5:CurrentFinancialInstruments2024-09-3003637912ns5:WithinOneYearns5:CurrentFinancialInstruments2023-09-3003637912ns5:AcceleratedTaxDepreciationDeferredTax2024-09-3003637912ns5:AcceleratedTaxDepreciationDeferredTax2023-09-3003637912ns5:DeferredTaxation2023-09-3003637912ns5:DeferredTaxation2023-10-012024-09-3003637912ns5:DeferredTaxation2024-09-3003637912ns10:OrdinaryShareClass12024-09-30
REGISTERED NUMBER: 03637912 (England and Wales)















FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2024

FOR

TCR TRAINING LIMITED

TCR TRAINING LIMITED (REGISTERED NUMBER: 03637912)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


TCR TRAINING LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 30 SEPTEMBER 2024







DIRECTOR: Miss S A Clayton





SECRETARY: A Owen





REGISTERED OFFICE: Flat 1
Whitehouse Court
158 Eastwood Road
Rayleigh
Essex
SS6 7LZ





REGISTERED NUMBER: 03637912 (England and Wales)





ACCOUNTANTS: Howard & Stapleton
2nd Floor Offices
26-28 West Street
Market Square
Rochford
Essex
SS4 1AJ

TCR TRAINING LIMITED (REGISTERED NUMBER: 03637912)

BALANCE SHEET
30 SEPTEMBER 2024

30.9.24 30.9.23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 3,982 6,624

CURRENT ASSETS
Debtors 5 15,992 19,707
Cash at bank and in hand 38,596 36,408
54,588 56,115
CREDITORS
Amounts falling due within one year 6 35,669 32,437
NET CURRENT ASSETS 18,919 23,678
TOTAL ASSETS LESS CURRENT
LIABILITIES

22,901

30,302

PROVISIONS FOR LIABILITIES 7 49 400
NET ASSETS 22,852 29,902

CAPITAL AND RESERVES
Called up share capital 8 200 10,200
Retained earnings 22,652 19,702
SHAREHOLDERS' FUNDS 22,852 29,902

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

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

The director acknowledges her 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.

TCR TRAINING LIMITED (REGISTERED NUMBER: 03637912)

BALANCE SHEET - continued
30 SEPTEMBER 2024


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 28 January 2025 and were signed by:





Miss S A Clayton - Director


TCR TRAINING LIMITED (REGISTERED NUMBER: 03637912)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024


1. STATUTORY INFORMATION

TCR Training 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.

The presentation currency of the financial statements is the Pound Sterling (£).


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.

Income is recognised when the training has been completed and any other contractual obligations have been met.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Motor vehicles - 25% on cost
Computer equipment - 25% 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 balance sheet date.


TCR TRAINING LIMITED (REGISTERED NUMBER: 03637912)

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


2. ACCOUNTING POLICIES - continued
Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

Hire purchase and leasing commitments
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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 3 (2023 - 3 ) .

TCR TRAINING LIMITED (REGISTERED NUMBER: 03637912)

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


4. TANGIBLE FIXED ASSETS
Motor Computer
vehicles equipment Totals
£    £    £   
COST
At 1 October 2023 10,995 18,507 29,502
Additions - 832 832
Disposals - (13,230 ) (13,230 )
At 30 September 2024 10,995 6,109 17,104
DEPRECIATION
At 1 October 2023 8,096 14,782 22,878
Charge for year 725 1,122 1,847
Eliminated on disposal - (11,603 ) (11,603 )
At 30 September 2024 8,821 4,301 13,122
NET BOOK VALUE
At 30 September 2024 2,174 1,808 3,982
At 30 September 2023 2,899 3,725 6,624

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.9.24 30.9.23
£    £   
Trade debtors 12,937 15,324
Other debtors 1,331 2,211
Prepayments and accrued income 1,724 2,172
15,992 19,707

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.9.24 30.9.23
£    £   
Trade creditors 6,017 12,122
Corporation tax 56 13
Social security and other taxes 1,830 2,448
VAT 7,438 12,818
Other creditors 15,155 4,576
Director's current account 5,173 460
35,669 32,437

TCR TRAINING LIMITED (REGISTERED NUMBER: 03637912)

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


7. PROVISIONS FOR LIABILITIES
30.9.24 30.9.23
£    £   
Deferred tax
Accelerated capital allowances - 400
Deferred tax 49 -
49 400

Deferred
tax
£   
Balance at 1 October 2023 400
Credit to Statement of Income and Retained Earnings during year (351 )
Balance at 30 September 2024 49

8. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 30.9.24 30.9.23
value: £    £   
200 Ordinary £1 200 10,200

A capital reduction took place during the year, reducing the issued share capital from 10200 ordinary shares of £1 each to 200.

9. ULTIMATE CONTROLLING PARTY

The ultimate controlling party is Miss S A Clayton.