Company registration number 03403853 (England and Wales)
ANTHONY ROBERTS TRAINING LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2024
PAGES FOR FILING WITH REGISTRAR
ANTHONY ROBERTS TRAINING LIMITED
CONTENTS
Page
Balance sheet
1
Statement of changes in equity
2
Notes to the financial statements
3 - 5
ANTHONY ROBERTS TRAINING LIMITED
BALANCE SHEET
- 1 -
2024
2023
Notes
£
£
£
£
Fixed assets
Intangible assets
390
390
Tangible assets
4
752
1,108
Current assets
Cash at bank and in hand
64
5
Creditors: amounts falling due within one year
5
(32,295)
(31,852)
Net current liabilities
(32,231)
(31,847)
Total assets less current liabilities
(31,089)
(30,349)
Creditors: amounts falling due after more than one year
6
(2,871)
(3,520)
Net liabilities
(33,960)
(33,869)
Capital and reserves
Called up share capital
1
1
Profit and loss reserves
(33,961)
(33,870)
Total equity
(33,960)
(33,869)
The director of the company has elected not to include a copy of the profit and loss account within the financial statements.true
For the financial year ended 31 July 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.
The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.
These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The financial statements were approved and signed by the director and authorised for issue on 26 March 2025
Mr A Middlemass
Director
Company Registration No. 03403853
ANTHONY ROBERTS TRAINING LIMITED
STATEMENT OF CHANGES IN EQUITY
FOR THE YEAR ENDED 31 JULY 2024
- 2 -
Share capital
Profit and loss reserves
Total
£
£
£
Balance at 1 August 2022
1
(33,010)
(33,009)
Year ended 31 July 2023:
Loss and total comprehensive income
-
(860)
(860)
Balance at 31 July 2023
1
(33,870)
(33,869)
Year ended 31 July 2024:
Loss and total comprehensive income
-
(91)
(91)
Balance at 31 July 2024
1
(33,961)
(33,960)
ANTHONY ROBERTS TRAINING LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2024
- 3 -
1
Accounting policies
Company information
Anthony Roberts Training Limited is a private company limited by shares incorporated in England and Wales. The registered office is 33 Dominion Street, BARROW-IN-FURNESS, LA14 3BW.
1.1
Accounting convention
These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.
The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.
The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.
1.2
Going concern
The company has net liabilities of £33,958 but the liabilities include £31,700 due to the director who will continue to support the company. The company is offering training and developing future projects.true
1.3
Turnover
Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.
1.4
Intangible fixed assets other than goodwill
Intangible assets acquired separately from a business are recognised at cost and are subsequently measured at cost less accumulated amortisation and accumulated impairment losses.
1.5
Tangible fixed assets
Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.
Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:
Plant and machinery
20% Reducing balance
Computer equipment
33.3% Reducing balance
The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.
ANTHONY ROBERTS TRAINING LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JULY 2024
- 4 -
2
Employees
The average monthly number of persons (including directors) employed by the company during the year was:
2024
2023
Number
Number
Total
3
Intangible fixed assets
Other
£
Cost
At 1 August 2023 and 31 July 2024
390
Amortisation and impairment
At 1 August 2023 and 31 July 2024
Carrying amount
At 31 July 2024
390
At 31 July 2023
390
4
Tangible fixed assets
Plant and machinery etc
£
Cost
At 1 August 2023 and 31 July 2024
4,216
Depreciation and impairment
At 1 August 2023
3,108
Depreciation charged in the year
356
At 31 July 2024
3,464
Carrying amount
At 31 July 2024
752
At 31 July 2023
1,108
5
Creditors: amounts falling due within one year
2024
2023
£
£
Other creditors
32,295
31,852
ANTHONY ROBERTS TRAINING LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JULY 2024
- 5 -
6
Creditors: amounts falling due after more than one year
2024
2023
£
£
Bank loans and overdrafts
2,871
3,520