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REGISTERED NUMBER: 08411001 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2024

FOR

GARLAND SUPPORT AND TRAINING LIMITED

GARLAND SUPPORT AND TRAINING LIMITED (REGISTERED NUMBER: 08411001)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2024




Page

Company Information 1

Balance Sheet 2 to 3

Notes to the Financial Statements 4 to 7


GARLAND SUPPORT AND TRAINING LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31 JULY 2024







DIRECTORS: A R Lee
P R Sharp





REGISTERED OFFICE: 52 Bartholomew Street West
Exeter
Devon
EX4 3AJ





REGISTERED NUMBER: 08411001 (England and Wales)





ACCOUNTANTS: Sheppard Rockey & Williams Ltd
Sannerville Chase
Exminster
Exeter
Devon
EX6 8AT

GARLAND SUPPORT AND TRAINING LIMITED (REGISTERED NUMBER: 08411001)

BALANCE SHEET
31 JULY 2024

31.7.24 31.7.23
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 4,079 3,201
4,079 3,201

CURRENT ASSETS
Debtors 6 245,551 191,411
Cash at bank and in hand 99,008 158,086
344,559 349,497
CREDITORS
Amounts falling due within one year 7 197,989 195,764
NET CURRENT ASSETS 146,570 153,733
TOTAL ASSETS LESS CURRENT
LIABILITIES

150,649

156,934

PROVISIONS FOR LIABILITIES 961 662
NET ASSETS 149,688 156,272

CAPITAL AND RESERVES
Called up share capital 9 100 100
Retained earnings 149,588 156,172
SHAREHOLDERS' FUNDS 149,688 156,272

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 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.

GARLAND SUPPORT AND TRAINING LIMITED (REGISTERED NUMBER: 08411001)

BALANCE SHEET - continued
31 JULY 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 28 February 2025 and were signed on its behalf by:




A R Lee - Director



P R Sharp - Director


GARLAND SUPPORT AND TRAINING LIMITED (REGISTERED NUMBER: 08411001)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2024

1. STATUTORY INFORMATION

Garland Support and 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 represents the invoiced value of and services supplied by the company.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and equipment - 15% on cost
Office equipment - 15% on cost
Computer equipment - 25% on cost

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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.

GARLAND SUPPORT AND TRAINING LIMITED (REGISTERED NUMBER: 08411001)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 JULY 2024

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 68 (2023 - 65 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 August 2023
and 31 July 2024 25,000
AMORTISATION
At 1 August 2023
and 31 July 2024 25,000
NET BOOK VALUE
At 31 July 2024 -
At 31 July 2023 -

5. TANGIBLE FIXED ASSETS
Plant and Office Computer
equipment equipment equipment Totals
£    £    £    £   
COST
At 1 August 2023 3,239 940 9,428 13,607
Additions - 873 2,148 3,021
At 31 July 2024 3,239 1,813 11,576 16,628
DEPRECIATION
At 1 August 2023 2,111 473 7,822 10,406
Charge for year 298 219 1,626 2,143
At 31 July 2024 2,409 692 9,448 12,549
NET BOOK VALUE
At 31 July 2024 830 1,121 2,128 4,079
At 31 July 2023 1,128 467 1,606 3,201

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.7.24 31.7.23
£    £   
Trade debtors 124,009 96,103
Other debtors 121,542 95,308
245,551 191,411

GARLAND SUPPORT AND TRAINING LIMITED (REGISTERED NUMBER: 08411001)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 JULY 2024

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.7.24 31.7.23
£    £   
Taxation and social security 57,759 56,757
Other creditors 140,230 139,007
197,989 195,764

8. LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:
31.7.24 31.7.23
£    £   
Within one year 23,000 21,000
Between one and five years 21,000 44,000
44,000 65,000

9. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 31.7.24 31.7.23
value: £    £   
25 A Ordinary £1 25 25
25 B Ordinary £1 25 25
25 C Ordinary £1 25 25
25 D Ordinary £1 25 25
100 100

10. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 31 July 2024 and 31 July 2023:

31.7.24 31.7.23
£    £   
A R Lee
Balance outstanding at start of year 46,017 41,646
Amounts advanced 65,396 63,455
Amounts repaid (59,084 ) (59,084 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 52,329 46,017

GARLAND SUPPORT AND TRAINING LIMITED (REGISTERED NUMBER: 08411001)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 JULY 2024

10. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES - continued

P R Sharp
Balance outstanding at start of year 47,216 46,460
Amounts advanced 65,020 59,840
Amounts repaid (64,084 ) (59,084 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 48,152 47,216

The loans are unsecured and repayable on demand and subject to interest at a commercial rate.