Caseware UK (AP4) 2024.0.164 2024.0.164 2024-09-302024-09-300falseNo description of principal activityfalse2023-10-010trueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 14022576 2023-10-01 2024-09-30 14022576 2022-04-04 2023-09-30 14022576 2024-09-30 14022576 2023-09-30 14022576 c:Director2 2023-10-01 2024-09-30 14022576 d:CurrentFinancialInstruments 2024-09-30 14022576 d:CurrentFinancialInstruments 2023-09-30 14022576 d:CurrentFinancialInstruments d:WithinOneYear 2024-09-30 14022576 d:CurrentFinancialInstruments d:WithinOneYear 2023-09-30 14022576 d:ShareCapital 2024-09-30 14022576 d:ShareCapital 2023-09-30 14022576 d:RetainedEarningsAccumulatedLosses 2024-09-30 14022576 d:RetainedEarningsAccumulatedLosses 2023-09-30 14022576 c:OrdinaryShareClass1 2023-10-01 2024-09-30 14022576 c:OrdinaryShareClass1 2024-09-30 14022576 c:OrdinaryShareClass1 2023-09-30 14022576 c:FRS102 2023-10-01 2024-09-30 14022576 c:AuditExempt-NoAccountantsReport 2023-10-01 2024-09-30 14022576 c:FullAccounts 2023-10-01 2024-09-30 14022576 c:PrivateLimitedCompanyLtd 2023-10-01 2024-09-30 iso4217:GBP xbrli:shares xbrli:pure
Registered number: 14022576





ROUTE2 TRAINING LIMITED
UNAUDITED
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024




















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ROUTE2 TRAINING LIMITED
REGISTERED NUMBER:14022576

BALANCE SHEET
AS AT 30 SEPTEMBER 2024

2024
2023
Note
£
£

  

Current assets
  

Debtors: amounts falling due within one year
 4 
100
199

Cash at bank and in hand
 5 
1,924
3,014

  
2,024
3,213

Creditors: amounts falling due within one year
 6 
(7,260)
(6,000)

Net current liabilities
  
 
 
(5,236)
 
 
(2,787)

Total assets less current liabilities
  
(5,236)
(2,787)

  

Net liabilities
  
(5,236)
(2,787)


Capital and reserves
  

Called up share capital 
  
100
100

Profit and loss account
  
(5,336)
(2,887)

  
(5,236)
(2,787)


Page 1

 
ROUTE2 TRAINING LIMITED
REGISTERED NUMBER:14022576
    
BALANCE SHEET (CONTINUED)
AS AT 30 SEPTEMBER 2024

The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared 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 financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 24 March 2025.




V Keenor
Director

The notes on pages 3 to 5 form part of these financial statements.

Page 2

 
ROUTE2 TRAINING LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024

1.


General information

Route2 Plant Hire Limited is a private company, limited by shares, domiciled in England and Wales. The registered office is Courtney House, Pynes Hill, Exeter EX2 5AZ.

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

The following principal accounting policies have been applied:

 
2.2

Going concern

The accounts to 30 September 2024 show the company in a net liability position. Despite this, the directors fully support the company. They have, therefore, concluded it is a going concern.

 
2.3

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

 
2.4

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

 
2.5

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

Page 3

 
ROUTE2 TRAINING LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024

2.Accounting policies (continued)

 
2.6

Financial instruments

The Company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in ordinary shares.

Financial assets that are measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in the Statement of income and retained earnings.

For financial assets measured at cost less impairment, the impairment loss is measured as the difference between an asset's carrying amount and best estimate of the recoverable amount, which is an approximation of the amount that the Company would receive for the asset if it were to be sold at the balance sheet date.

Financial assets and liabilities are offset and the net amount reported in the Balance sheet when there is an enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.


3.


Employees

The average monthly number of employees, including directors, during the year was 0 (2023 - 0).


4.


Debtors

2024
2023
£
£


Amounts owed by group undertakings
100
100

Other debtors
-
99

100
199



5.


Cash and cash equivalents

2024
2023
£
£

Cash at bank and in hand
1,924
3,014

1,924
3,014


Page 4

 
ROUTE2 TRAINING LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024

6.


Creditors: Amounts falling due within one year

2024
2023
£
£

Amounts owed to group undertakings
6,180
5,100

Accruals and deferred income
1,080
900

7,260
6,000



7.


Share capital

2024
2023
£
£
Allotted, called up and fully paid



100 (2023 - 100) Ordinary shares of £1.00 each
100
100


 
Page 5