Registered number
03738428
Bottle Green Training Limited
Report and Accounts
31 October 2024
Bottle Green Training Limited
Report to the directors on the preparation of the unaudited statutory accounts of Bottle Green Training Limited for the year ended 31 October 2024
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Bottle Green Training Limited for the year ended 31 October 2024 which comprise of the Profit and Loss Account, the Balance Sheet and the related notes from the company’s accounting records and from information and explanations you have given us.
As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at
http://rulebook.accaglobal.com/
Our work has been undertaken in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/factsheet163.
Coalesco Accountants Limited
Chartered Certified Accountants
156 Russell Drive
Wollaton
Nottingham
Nottinghamshire
NG8 2BE
14 January 2025
Bottle Green Training Limited
Registered number: 03738428
Balance Sheet
as at 31 October 2024
Notes 2024 2023
£ £
Fixed assets
Tangible assets 4 6,727 5,106
Current assets
Debtors 5 110,026 121,490
Cash at bank and in hand 334,072 389,084
444,098 510,574
Creditors: amounts falling due within one year 6 (32,809) (74,099)
Net current assets 411,289 436,475
Net assets 418,016 441,581
Capital and reserves
Called up share capital 2 2
Profit and loss account 418,014 441,579
Shareholders' funds 418,016 441,581
The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
J Parry S Parkhouse
Director Director
Approved by the board on 14 January 2025
Bottle Green Training Limited
Notes to the Accounts
for the year ended 31 October 2024
1 Accounting policies
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes.
Intangible fixed assets
Intangible fixed assets are measured at cost less accumulative amortisation and any accumulative impairment losses.
Tangible fixed assets
Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:
Plant and machinery 3 years straight line
Taxation
A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods.
Leased assets
A lease is classified as a finance lease if it transfers substantially all the risks and rewards incidental to ownership. All other leases are classified as operating leases. The rights of use and obligations under finance leases are initially recognised as assets and liabilities at amounts equal to the fair value of the leased assets or, if lower, the present value of the minimum lease payments. Minimum lease payments are apportioned between the finance charge and the reduction in the outstanding liability using the effective interest rate method. The finance charge is allocated to each period during the lease so as to produce a constant periodic rate of interest on the remaining balance of the liability. Leased assets are depreciated in accordance with the company's policy for tangible fixed assets. If there is no reasonable certainty that ownership will be obtained at the end of the lease term, the asset is depreciated over the lower of the lease term and its useful life. Operating lease payments are recognised as an expense on a straight line basis over the lease term.
Pensions
Contributions to defined contribution plans are expensed in the period to which they relate.
2 Employees 2024 2023
Number Number
Average number of persons employed by the company 26 26
3 Intangible fixed assets £
Software:
Cost
At 1 November 2023 5,000
At 31 October 2024 5,000
Amortisation
At 1 November 2023 5,000
At 31 October 2024 5,000
Net book value
At 31 October 2024 -
4 Tangible fixed assets
Plant and machinery etc
£
Cost
At 1 November 2023 82,219
Additions 5,079
At 31 October 2024 87,298
Depreciation
At 1 November 2023 77,113
Charge for the year 3,458
At 31 October 2024 80,571
Net book value
At 31 October 2024 6,727
At 31 October 2023 5,106
5 Debtors 2024 2023
£ £
Trade debtors 100,075 111,511
Other debtors 9,951 9,979
110,026 121,490
6 Creditors: amounts falling due within one year 2024 2023
£ £
Corporation tax 20,342 65,674
Other taxes and social security costs 7,610 3,986
Other creditors 4,857 4,439
32,809 74,099
7 Other information
Bottle Green Training Limited is a private company limited by shares and incorporated in England. Its registered office is:
1a Offices Station Yard
Station Road 
Melbourne
Derbyshire
DE73 8HJ
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