24 April 2023 false No description of principal activity Taxfiler 2024.6 14824499business:PrivateLimitedCompanyLtd2023-04-242024-04-30 148244992023-04-23 148244992023-04-242024-04-30 14824499business:AuditExemptWithAccountantsReport2023-04-242024-04-30 14824499business:FilletedAccounts2023-04-242024-04-30 148244992024-04-30 14824499business:Director22023-04-242024-04-30 14824499business:RegisteredOffice2023-04-242024-04-30 14824499core:WithinOneYear2024-04-30 14824499core:AfterOneYear2024-04-30 14824499core:ShareCapitalcore:PreviouslyStatedAmount2024-04-30 14824499core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2024-04-30 14824499core:PreviouslyStatedAmount2024-04-30 14824499business:SmallEntities2023-04-242024-04-30 14824499countries:EnglandWales2023-04-242024-04-30 14824499core:PlantMachinery2023-04-242024-04-30 14824499core:PlantMachinery2023-04-23 14824499core:PlantMachinery2024-04-30 14824499core:PlantMachinerycore:LeasedAssetsHeldAsLessee2024-04-30 14824499core:WithinOneYear2023-04-242024-04-30 14824499core:AfterOneYear2023-04-242024-04-30 iso4217:GBP xbrli:pure
Company Registration No. 14824499 (England and Wales)
Hgv Adr & Flt Training Ltd Unaudited accounts for the period from 24 April 2023 to 30 April 2024
Hgv Adr & Flt Training Ltd Unaudited accounts Contents
Page
- 2 -
Hgv Adr & Flt Training Ltd Company Information for the period from 24 April 2023 to 30 April 2024
Director
Andrew Leonard
Company Number
14824499 (England and Wales)
Registered Office
HGV ADR & FLT Training Limited 55 Cumberland Street Hull North Humberside HU2 0PU England
Accountants
Westlands Chartered Accountants McMillan House 6 Wolfreton Drive Anlaby East Riding of Yorkshire HU10 7BY
- 3 -
Hgv Adr & Flt Training Ltd Statement of financial position as at 30 April 2024
2024 
Notes
£ 
Fixed assets
Tangible assets
69,676 
Current assets
Debtors
39,420 
Cash at bank and in hand
2,835 
42,255 
Creditors: amounts falling due within one year
(97,459)
Net current liabilities
(55,204)
Total assets less current liabilities
14,472 
Creditors: amounts falling due after more than one year
(40,380)
Net liabilities
(25,908)
Capital and reserves
Called up share capital
1 
Profit and loss account
(25,909)
Shareholders' funds
(25,908)
For the period ending 30 April 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 22 April 2025 and were signed on its behalf by
Andrew Leonard Director Company Registration No. 14824499
- 4 -
Hgv Adr & Flt Training Ltd Notes to the Accounts for the period from 24 April 2023 to 30 April 2024
1
Statutory information
Hgv Adr & Flt Training Ltd is a private company, limited by shares, registered in England and Wales, registration number 14824499. The registered office is HGV ADR & FLT Training Limited, 55 Cumberland Street, Hull, North Humberside, HU2 0PU, England.
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 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.
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
25 % reducing balance
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
Leased assets
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged against profit on a straight line basis over the lease term. Assets held under finance leases and hire purchase contracts are capitalised and depreciated over their useful lives. The corresponding lease or hire purchase obligation is treated in the balance sheet as a liability. The interest element of rental obligations is charged to the profit and loss account over the period of the lease at a constant proportion of the outstanding balance of capital repayments.
- 5 -
Hgv Adr & Flt Training Ltd Notes to the Accounts for the period from 24 April 2023 to 30 April 2024
4
Tangible fixed assets
Plant & machinery 
£ 
Cost or valuation
At cost 
At 24 April 2023
- 
Additions
92,901 
At 30 April 2024
92,901 
Depreciation
Charge for the period
23,225 
At 30 April 2024
23,225 
Net book value
At 30 April 2024
69,676 
2024 
Carrying values included above held under finance leases and hire purchase contracts:
£ 
- Plant & machinery
69,676 
5
Debtors
2024 
£ 
Amounts falling due within one year
Trade debtors
30,926 
Other debtors
8,494 
39,420 
6
Creditors: amounts falling due within one year
2024 
£ 
VAT
51,814 
Obligations under finance leases and hire purchase contracts
28,234 
Trade creditors
12,481 
Loans from directors
4,330 
Accruals
600 
97,459 
Security of £28,234 as been given.
7
Creditors: amounts falling due after more than one year
2024 
£ 
Obligations under finance leases and hire purchase contracts
40,380 
Security of £40,380 as been given.
8
Controlling party
At the balance sheet date the company was under the control of Mr A Leonard, the sole director and shareholder of the company.
- 6 -
Hgv Adr & Flt Training Ltd Notes to the Accounts for the period from 24 April 2023 to 30 April 2024
9
Average number of employees
During the period the average number of employees was 4.
- 7 -