Company Registration No. 09136309 (England and Wales)
Green Pass Training Limited
Unaudited accounts
for the year ended 31 July 2024
Green Pass Training Limited
Unaudited accounts
Contents
Green Pass Training Limited
Company Information
for the year ended 31 July 2024
Company Number
09136309 (England and Wales)
Registered Office
HALLIDAYS FARM MOSS LANE
BILSBORROW
PRESTON
PR3 0RU
ENGLAND
Accountants
Walling Accountants
Unit 1B Hallidays Farm
Bilsborrow
Preston
PR3 0RU
Green Pass Training Limited
Statement of financial position
as at 31 July 2024
Tangible assets
53,851
59,457
Cash at bank and in hand
10,334
15,133
Creditors: amounts falling due within one year
(38,902)
(51,713)
Net current liabilities
(5,511)
(17,030)
Total assets less current liabilities
48,340
42,427
Creditors: amounts falling due after more than one year
(15,577)
(24,081)
Provisions for liabilities
Deferred tax
(10,232)
(6,198)
Called up share capital
1,000
1,000
Profit and loss account
12,530
2,147
Shareholders' funds
22,531
12,148
For the year ending 31 July 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 27 January 2025 and were signed on its behalf by
Lee Dickinson
Director
Company Registration No. 09136309
Green Pass Training Limited
Notes to the Accounts
for the year ended 31 July 2024
Green Pass Training Limited is a private company, limited by shares, registered in England and Wales, registration number 09136309. The registered office is HALLIDAYS FARM MOSS LANE, BILSBORROW, PRESTON, PR3 0RU, 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.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
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 rendering of services is recognised by reference to the stage of completion of the contract.
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% on cost
Motor vehicles
25% on reducing balance
Fixtures & fittings
25% on reducing balance
Computer equipment
33.3% on cost
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.
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
Basic financial instruments are recognised at amortised cost, except for investments in non-convertible preference and non-puttable ordinary shares which are measured at fair value, with changes recognised in profit or loss. Derivative financial instruments are initially recorded at cost and thereafter at fair value with changes recognised in profit or loss.
Green Pass Training Limited
Notes to the Accounts
for the year ended 31 July 2024
4
Tangible fixed assets
Land & buildings
Plant & machinery
Motor vehicles
Fixtures & fittings
Computer equipment
Total
Cost or valuation
At cost
At cost
At cost
At cost
At cost
At 1 August 2023
23,125
19,748
45,295
350
3,353
91,871
Additions
-
-
8,250
-
-
8,250
At 31 July 2024
23,125
19,748
53,545
350
3,353
100,121
At 1 August 2023
3,275
11,246
15,833
186
1,874
32,414
Charge for the year
2,313
2,126
8,424
41
952
13,856
At 31 July 2024
5,588
13,372
24,257
227
2,826
46,270
At 31 July 2024
17,537
6,376
29,288
123
527
53,851
At 31 July 2023
19,850
8,502
29,462
164
1,479
59,457
Amounts falling due within one year
Trade debtors
23,057
19,550
6
Creditors: amounts falling due within one year
2024
2023
Bank loans and overdrafts
3,861
15,662
Obligations under finance leases and hire purchase contracts
7,805
8,395
Trade creditors
3,416
6,922
Taxes and social security
2,758
526
Other creditors
2,003
4,181
Loans from directors
528
685
7
Creditors: amounts falling due after more than one year
2024
2023
Obligations under finance leases and hire purchase contracts
1,276
9,081
8
Average number of employees
During the year the average number of employees was 4 (2023: 4).