2023-06-01 SC425781 2024-05-31 SC425781 2023-06-01 2024-05-31 SC425781 2023-05-31 SC425781 2022-06-01 2023-05-31 SC425781 uk-core:WithinOneYear 2023-05-31 SC425781 uk-core:WithinOneYear 2024-05-31 SC425781 uk-core:AfterOneYear 2023-05-31 SC425781 uk-core:AfterOneYear 2024-05-31 SC425781 uk-core:ShareCapital 2024-05-31 SC425781 uk-core:ShareCapital 2023-05-31 SC425781 uk-core:RetainedEarningsAccumulatedLosses 2024-05-31 SC425781 uk-core:RetainedEarningsAccumulatedLosses 2023-05-31 SC425781 uk-bus:Director1 2023-06-01 2024-05-31 SC425781 uk-core:ToolsEquipment 2023-06-01 2024-05-31 SC425781 uk-core:FurnitureFittings 2023-06-01 2024-05-31 SC425781 uk-core:ToolsEquipment 2023-05-31 SC425781 uk-core:FurnitureFittings 2023-05-31 SC425781 uk-core:MotorCars 2023-05-31 SC425781 uk-core:PlantMachinery 2023-05-31 SC425781 uk-core:Buildings 2023-05-31 SC425781 uk-core:Buildings 2024-05-31 SC425781 uk-core:MotorCars 2024-05-31 SC425781 uk-core:FurnitureFittings 2024-05-31 SC425781 uk-core:ToolsEquipment 2024-05-31 SC425781 uk-core:PlantMachinery 2024-05-31 SC425781 uk-core:MotorCars 2023-06-01 2024-05-31 SC425781 uk-core:PlantMachinery 2023-06-01 2024-05-31 SC425781 uk-core:Buildings 2023-06-01 2024-05-31 SC425781 uk-core:WithinOneYear 2024-05-31 SC425781 uk-core:WithinOneYear 2023-05-31 SC425781 uk-core:AfterOneYear uk-core:Secured 2024-05-31 SC425781 uk-core:AfterOneYear uk-core:Secured 2023-05-31 iso4217:GBP xbrli:pure SC425781 uk-bus:AuditExemptWithAccountantsReport 2023-06-01 2024-05-31 SC425781 uk-bus:FRS102 2023-06-01 2024-05-31 SC425781 uk-bus:FilletedAccounts 2023-06-01 2024-05-31 SC425781 uk-bus:PrivateLimitedCompanyLtd 2023-06-01 2024-05-31
HELCAT TRAINING LTD
Registered Number:SC425781
For the year ended 31 May 2024
Scotland
Unaudited Financial Statements
2
For the year ended 31 May 2024
HELCAT TRAINING LTD
Contents Page
1
Statement of Financial Position
2 to 5
Notes to the Financial Statements
3
Registered Number :
SC425781
As at 31 May 2024
HELCAT TRAINING LTD
Statement of Financial Position
£
£
2023
2024
Notes
Fixed assets
Property, plant and equipment
297,621
293,280
2
297,621
293,280
Current assets
Trade and other receivables
12,255
51,482
3
66,571
Cash and cash equivalents
4,504
55,986
78,826
Trade and other payables: amounts falling due
within one year
503
(39,715)
4
79,329
16,271
Net current assets
Total assets less current liabilities
313,892
372,609
Trade and other payables: amounts falling due after
more than one year
(228,048)
(193,336)
5
120,556
Net assets
144,561
Capital and reserves
Called up share capital
100
100
Retained earnings
120,456
144,461
120,556
144,561
Shareholders' funds
For the year ended 31 May 2024 the company was entitled to exemption from audit under Section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit of its financial statements for the year ended 31 May 2024 in accordance with Section 476 of the Companies Act 2006
The director acknowledges his responsibilities for:a) ensuring that the company keeps proper 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 Section 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.
In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been deliver
ed.
The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
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4
Registered Number :
SC425781
For the year ended 31 May 2024
HELCAT TRAINING LTD
Statement of Financial Position Continued
HELEN MACKAY Director
These financial statements were approved and authorised for issue by the Board on 26 February 2025 and were signed by:
The notes form part of these financial statements
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5
For the year ended 31 May 2024
HELCAT TRAINING LTD
Notes to the Financial Statements
Statutory Information
HELCAT TRAINING LTD is a private limited company, limited by shares, domiciled in Scotland,
registration number SC425781.
Registered address:
4A ORMLIE INDUSTRIAL ESTATE
THURSO
CAITHNESS
KW14 7QU
The presentation currency is £ sterling.
1. Accounting policies
Basis of preparing the financial statements
These financial statements have been prepared in accordance with the provisions of Section 1A of
Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and
Republic of Ireland' and the Companies Act 2006. The financial statements have been prepared
under the historical costs convention as modified by the revaluation of certain assets.
Revenue recognition
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Property, plant and equipment
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
20% Straight line
Office equipment
20% Straight line
Fixtures and fittings
No depreciation is provided on the company''s freehold properties since in the opinion of the directors
the expected useful lives are sufficiently long and the estimated residual values are sufficiently high
that any such depreciation would be immaterial. The directors undertake an annual impairment
review of these properties.
Government grants
Government grants received are credited to deferred income. Grants towards capital expenditure are released to the profit and loss account over the expected useful life of the assets. Grants received towards revenue expenditure are released to the profit and loss account as the related expenditure is incurred.
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6
For the year ended 31 May 2024
HELCAT TRAINING LTD
Notes to the Financial Statements Continued
2. Property, plant and equipment
Total
Office
equipment
Fixtures and
fittings
Motor
vehicles
Plant and
machinery
Land and
buildings
£
£
£
£
£
£
Cost or
valuation
At 01 June
2023
358,033
15,877
42,129
20,352
4,700
274,975
At 31 May
2024
274,975
20,352
42,129
15,877
358,033
4,700
Provision for depreciation and impairmen
t
At 01 June
2023
64,753
11,316
34,825
13,912
4,700
-
Charge for year
(4,341)
(2,299)
(432)
(1,610)
-
-
At 31 May
2024
60,412
9,017
34,393
12,302
4,700
-
At 31 May
2024
Net book value
274,975
-
8,050
7,736
6,860
297,621
274,975
-
6,440
7,304
4,561
293,280
At 31 May
2023
3. Trade and other receivables
2023
2024
£
£
Trade debtors
51,482
12,255
4. Trade and other payables: amounts falling due within one year
2023
2024
£
£
Bank loans and overdraft
17,415
-
Trade creditors
17,912
(601)
Taxation and social security
4,388
98
Other creditors
-
-
39,715
(503)
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7
For the year ended 31 May 2024
HELCAT TRAINING LTD
Notes to the Financial Statements Continued
5. Trade and other payables: amounts falling due after more than one year
2023
2024
£
£
Bank loans and overdraft
29,486
67,601
Other creditors
163,850
160,447
193,336
228,048
6. Average number of persons employed
During the year the average number of employees was 0
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