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REGISTERED NUMBER: 05526756 (England and Wales)





























Unaudited Financial Statements for the Year Ended 31 August 2024

for

Gateway Training & Consultancy Limited

Gateway Training & Consultancy Limited (Registered number: 05526756)






Contents of the Financial Statements
for the Year Ended 31 August 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Gateway Training & Consultancy Limited

Company Information
for the Year Ended 31 August 2024







DIRECTORS: Mrs Julie Margaret Royce
Mr Howard Royce



REGISTERED OFFICE: 296 Picton
Watkiss
Cardiff
CF11 0SG



REGISTERED NUMBER: 05526756 (England and Wales)



ACCOUNTANTS: DonnellyBentley Limited
Chartered Accountants
Hazlemere
70 Chorley New Road
Bolton
Lancashire
BL1 4BY



BANKERS: Bank of Scotland plc

Gateway Training & Consultancy Limited (Registered number: 05526756)

Balance Sheet
31 August 2024

2024 2023
Notes £    £   
FIXED ASSETS
Tangible assets 4 22,182 15,155

CURRENT ASSETS
Debtors 5 117,553 107,083
Cash at bank 86,688 130,195
204,241 237,278
CREDITORS
Amounts falling due within one year 6 (149,603 ) (171,500 )
NET CURRENT ASSETS 54,638 65,778
TOTAL ASSETS LESS CURRENT
LIABILITIES

76,820

80,933

CREDITORS
Amounts falling due after more than one
year

7

(8,083

)

(16,416

)

PROVISIONS FOR LIABILITIES 8 (5,196 ) (3,411 )
NET ASSETS 63,541 61,106

CAPITAL AND RESERVES
Called up share capital 9 100 100
Retained earnings 63,441 61,006
SHAREHOLDERS' FUNDS 63,541 61,106

Gateway Training & Consultancy Limited (Registered number: 05526756)

Balance Sheet - continued
31 August 2024


The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 August 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 2024 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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.

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 Board of Directors and authorised for issue on 10 March 2025 and were signed on its behalf by:





Mrs Julie Margaret Royce - Director


Gateway Training & Consultancy Limited (Registered number: 05526756)

Notes to the Financial Statements
for the Year Ended 31 August 2024

1. STATUTORY INFORMATION

Gateway Training & Consultancy 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.

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 represents the total invoice value, excluding value added tax, of fees earned during the year and derives from the provision of services falling within the company's ordinary activities.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Fixtures and fittings - 33% on cost and 20% 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.

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.

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 6 (2023 - 6 ) .

Gateway Training & Consultancy Limited (Registered number: 05526756)

Notes to the Financial Statements - continued
for the Year Ended 31 August 2024

4. TANGIBLE FIXED ASSETS
Fixtures
and
fittings
£   
COST
At 1 September 2023 45,265
Additions 20,214
Disposals (17,010 )
At 31 August 2024 48,469
DEPRECIATION
At 1 September 2023 30,110
Charge for year 6,002
Eliminated on disposal (9,825 )
At 31 August 2024 26,287
NET BOOK VALUE
At 31 August 2024 22,182
At 31 August 2023 15,155

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 69,288 83,343
Directors' current accounts 139 139
Accrued income 45,525 19,475
Prepayments 2,601 4,126
117,553 107,083

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Bank loans and overdrafts 10,800 11,040
Trade creditors 3,960 3,546
Tax 82,655 66,225
Social security and other taxes 5,209 4,352
VAT 25,495 59,691
Pensions 1,045 840
Company credit card 32 -
Directors' current accounts 3,936 3,083
Deferred income 13,910 20,448
Accrued expenses 2,561 2,275
149,603 171,500

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2024 2023
£    £   
Bank loans - 1-2 years 8,083 16,416

Gateway Training & Consultancy Limited (Registered number: 05526756)

Notes to the Financial Statements - continued
for the Year Ended 31 August 2024

8. PROVISIONS FOR LIABILITIES
2024 2023
£    £   
Deferred tax 5,196 3,411

Deferred
tax
£   
Balance at 1 September 2023 3,411
Provided during year 1,785
Balance at 31 August 2024 5,196

9. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2024 2023
value: £    £   
100 Ordinary £1 100 100