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Company Registration No. 07840298 (England and Wales)
Seren Investigative Training Ltd Unaudited accounts for the year ended 30 November 2024
Seren Investigative Training Ltd Unaudited accounts Contents
Page
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Seren Investigative Training Ltd Company Information for the year ended 30 November 2024
Director
Paul Andrews
Company Number
07840298 (England and Wales)
Registered Office
11 The Meadows Marshfield Cardiff CF3 2AY United Kingdom
Accountants
Nathan Evans Limited 16 Cambrian Way Marshfield Cardiff CF3 2WB
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Chartered Accountants' report to the board of directors on the preparation of the unaudited statutory accounts of Seren Investigative Training Ltd for the year ended 30 November 2024
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Seren Investigative Training Ltd for the year ended 30 November 2024 as set out on pages 5 - 7 from the company's accounting records and from information and explanations you have given us.
As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at icaew.com/membershandbook.
Our work has been undertaken in accordance with AAF 7/16 as detailed at icaew.com/compilation.
Nathan Evans Limited Chartered Accountants 16 Cambrian Way Marshfield Cardiff CF3 2WB 17 March 2025
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Seren Investigative Training Ltd Statement of financial position as at 30 November 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
84 
501 
Current assets
Cash at bank and in hand
320 
9,853 
Creditors: amounts falling due within one year
891 
(5,189)
Net current assets
1,211 
4,664 
Total assets less current liabilities
1,295 
5,165 
Creditors: amounts falling due after more than one year
(1,108)
(1,808)
Net assets
187 
3,357 
Capital and reserves
Called up share capital
101 
101 
Profit and loss account
86 
3,256 
Shareholders' funds
187 
3,357 
For the year ending 30 November 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 in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 17 March 2025 and were signed on its behalf by
Paul Andrews Director Company Registration No. 07840298
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Seren Investigative Training Ltd Notes to the Accounts for the year ended 30 November 2024
1
Statutory information
Seren Investigative Training Ltd is a private company, limited by shares, registered in England and Wales, registration number 07840298. The registered office is 11 The Meadows, Marshfield, Cardiff, CF3 2AY, United Kingdom.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Government grants
Government grants in relation to tangible fixed assets are credited to profit and loss account over the useful lives of the related assets, whereas those in relation to expenditure are credited when the expenditure is charged to profit and loss.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
10% straight line
Fixtures & fittings
25% straight line
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Seren Investigative Training Ltd Notes to the Accounts for the year ended 30 November 2024
4
Tangible fixed assets
Plant & machinery 
Fixtures & fittings 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 December 2023
2,229 
5,745 
7,974 
At 30 November 2024
2,229 
5,745 
7,974 
Depreciation
At 1 December 2023
2,057 
5,416 
7,473 
Charge for the year
172 
245 
417 
At 30 November 2024
2,229 
5,661 
7,890 
Net book value
At 30 November 2024
- 
84 
84 
At 30 November 2023
172 
329 
501 
5
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
VAT
1,534 
1,987 
Taxes and social security
258 
2,934 
Other creditors
272 
254 
Loans from directors
(2,971)
- 
Accruals
16 
14 
(891)
5,189 
6
Creditors: amounts falling due after more than one year
2024 
2023 
£ 
£ 
Bank loans
1,108 
1,808 
7
Loans to directors
Brought Forward 
Advance/ credit 
Repaid 
Carried Forward 
£ 
£ 
£ 
£ 
Paul Andrews
Loan
- 
2,971 
- 
2,971 
- 
2,971 
- 
2,971 
During the year, the director had an interest-free loan from the company of £2,971. The loan was repaid in full by way of dividend on 28 February 2025.
8
Controlling party
The company was under the control of Mr Paul Andrews throughout the current and prior year. Mr Andrews owns 100% of the ordinary share capital. During the year, the company paid dividends to Mr Andrews of £2,300 (2023: £5,346).
9
Average number of employees
During the year the average number of employees was 2 (2023: 2).
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