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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
Page
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Green Pass Training Limited Company Information for the year ended 31 July 2024
Director
Lee Dickinson
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
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Green Pass Training Limited Statement of financial position as at 31 July 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
53,851 
59,457 
Current assets
Debtors
23,057 
19,550 
Cash at bank and in hand
10,334 
15,133 
33,391 
34,683 
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)
Net assets
22,531 
12,148 
Capital and reserves
Called up share capital
1,000 
1,000 
Share premium
9,001 
9,001 
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
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Green Pass Training Limited Notes to the Accounts for the year ended 31 July 2024
1
Statutory information
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.
3
Accounting policies
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.
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 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 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.
Pension costs
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.
Financial instruments
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.
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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 
Depreciation
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 
Net book value
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 
5
Debtors
2024 
2023 
£ 
£ 
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 
VAT
18,531 
15,174 
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 
Accruals
- 
168 
38,902 
51,713 
7
Creditors: amounts falling due after more than one year
2024 
2023 
£ 
£ 
Bank loans
14,301 
- 
Obligations under finance leases and hire purchase contracts
1,276 
9,081 
Other creditors
- 
15,000 
15,577 
24,081 
8
Average number of employees
During the year the average number of employees was 4 (2023: 4).
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