Registered number
09225646
Black Country Training Limited
Filleted Accounts
30 September 2024
Black Country Training Limited
Registered number: 09225646
Balance Sheet
as at 30 September 2024
Notes 2024 2023
£ £
Fixed assets
Tangible assets 3 344,155 463,681
Current assets
Debtors 4 23,437 23,693
Cash at bank and in hand 159,992 44,326
183,429 68,019
Creditors: amounts falling due within one year 5 (175,478) (179,944)
Net current assets/(liabilities) 7,951 (111,925)
Net assets 352,106 351,756
Capital and reserves
Called up share capital 1 1
Profit and loss account 352,105 351,755
Shareholder's funds 352,106 351,756
The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his 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.
M P horton
Director
Approved by the board on 28 March 2025
Black Country Training Limited
Notes to the Accounts
for the year ended 30 September 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:
Vehilces and trailers 25% reducing balance
Fixtures, fittings, tools and equipment 15% reducing balance
Debtors
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
Creditors
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
Taxation
A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Pensions
Contributions to defined contribution plans are expensed in the period to which they relate.
2 Employees 2024 2023
Number Number
Average number of persons employed by the company 4 4
3 Tangible fixed assets
Land and buildings Plant and machinery etc Motor vehicles Total
£ £ £ £
Cost
At 1 October 2023 245,986 2,913 505,609 754,508
Additions - - 22,500 22,500
Disposals - - (159,917) (159,917)
At 30 September 2024 245,986 2,913 368,192 617,091
Depreciation
At 1 October 2023 - 1,778 289,049 290,827
Charge for the year - 171 32,402 32,573
On disposals - - (50,464) (50,464)
At 30 September 2024 - 1,949 270,987 272,936
Net book value
At 30 September 2024 245,986 964 97,205 344,155
At 30 September 2023 245,986 1,135 216,560 463,681
4 Debtors 2024 2023
£ £
Trade debtors 22,270 22,526
Other debtors 1,167 1,167
23,437 23,693
5 Creditors: amounts falling due within one year 2024 2023
£ £
Trade creditors 13,581 15,647
Taxation and social security costs 73,909 41,555
Other creditors 87,988 122,742
175,478 179,944
6 Other information
Black Country Training Limited is a private company limited by shares and incorporated in England. Its registered office is:
496-498 Bearwood Road
Smethwick
B66 4HB
Black Country Training Limited 09225646 false 2023-10-01 2024-09-30 2024-09-30 VT Final Accounts April 2025 M P horton No description of principal activity 09225646 2022-10-01 2023-09-30 09225646 core:WithinOneYear 2023-09-30 09225646 core:ShareCapital 2023-09-30 09225646 core:RetainedEarningsAccumulatedLosses 2023-09-30 09225646 2023-10-01 2024-09-30 09225646 bus:PrivateLimitedCompanyLtd 2023-10-01 2024-09-30 09225646 bus:AuditExempt-NoAccountantsReport 2023-10-01 2024-09-30 09225646 bus:Director40 2023-10-01 2024-09-30 09225646 1 2023-10-01 2024-09-30 09225646 2 2023-10-01 2024-09-30 09225646 core:LandBuildings 2023-10-01 2024-09-30 09225646 core:PlantMachinery 2023-10-01 2024-09-30 09225646 core:Vehicles 2023-10-01 2024-09-30 09225646 countries:England 2023-10-01 2024-09-30 09225646 bus:FRS102 2023-10-01 2024-09-30 09225646 bus:FilletedAccounts 2023-10-01 2024-09-30 09225646 2024-09-30 09225646 core:WithinOneYear 2024-09-30 09225646 core:ShareCapital 2024-09-30 09225646 core:RetainedEarningsAccumulatedLosses 2024-09-30 09225646 core:LandBuildings 2024-09-30 09225646 core:PlantMachinery 2024-09-30 09225646 core:Vehicles 2024-09-30 09225646 2023-09-30 09225646 core:LandBuildings 2023-09-30 09225646 core:PlantMachinery 2023-09-30 09225646 core:Vehicles 2023-09-30 iso4217:GBP xbrli:pure