Registered number
07407167
Bertola Consultancy and Training Limited
Filleted Accounts
31 December 2024
Bertola Consultancy and Training Limited
Registered number: 07407167
Balance Sheet
as at 31 December 2024
Notes 2024 2023
£ £
Fixed assets
Tangible assets 3 - 3,285
Current assets
Cash at bank and in hand 10 29,251
Creditors: amounts falling due within one year 4 (509) (9,026)
Net current assets (499) 20,225
Net assets (499) 23,510
Capital and reserves
Called up share capital 100 100
Profit and loss account (599) 23,410
Shareholders' funds (499) 23,510
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.
Mrs J Montana
Director
Approved by the board on 19 March 2025
Bertola Consultancy and Training Limited
Notes to the Accounts
for the year ended 31 December 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 (as applied to small entities by section 1A of the standard).
Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.
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:
Office furniture and equipment 25% reducing balance basis
Computer and accessories 25% reducing balance basis
Foreign currency translation
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
2 Employees 2024 2023
Number Number
Average number of persons employed by the company 2 2
3 Tangible fixed assets
Office furniture and equipment Computer and accessories Total
£ £ £
Cost
At 1 January 2024 2,789 11,250 14,039
Disposals (2,789) (11,250) (14,039)
At 31 December 2024 - - -
Depreciation
At 1 January 2024 2,319 8,435 10,754
On disposals (2,319) (8,435) (10,754)
At 31 December 2024 - - -
Net book value
At 31 December 2024 - - -
At 31 December 2023 470 2,815 3,285
4 Creditors: amounts falling due within one year 2024 2023
£ £
Trade creditors and accrued expenses 500 480
Other creditors 9 8,546
509 9,026
5 Other information
Bertola Consultancy and Training Limited is a private company limited by shares and incorporated in England. Its registered office is:
98 London Road
Bognor Regis
West Sussex
PO21 1DD
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