Registered number
08403813
Tony Lee First Aid Training Limited
Unaudited Filleted Financial Statements
For the Year Ended
28 February 2025
Tony Lee First Aid Training Limited
Registered number: 08403813
Balance Sheet
as at 28 February 2025
Notes 2025 2024
£ £
Fixed assets
Intangible assets 3 3,000 4,000
Tangible assets 4 55 320
3,055 4,320
Current assets
Debtors 5 - 400
Cash at bank and in hand 142,425 112,421
142,425 112,821
Creditors: amounts falling due within one year 6 (11,600) (9,448)
Net current assets 130,825 103,373
Total assets less current liabilities 133,880 107,693
Provisions for liabilities - (100)
Net assets 133,880 107,593
Capital and reserves
Called up share capital 100 100
Profit and loss account 133,780 107,493
Shareholders' funds 133,880 107,593
The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their 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.
Mr M.A. Lee
Director
Approved by the board on 30 April 2025
Tony Lee First Aid Training Limited
Notes to the Accounts
for the year ended 28 February 2025
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).
Going concern
The directors believe the company is experiencing healthy levels of sales and profitability and that it is well placed to manage its business risks successfully. Accordingly they have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus they continue to adopt the going concern basis of accounting in preparing the financial statements.
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.
Intangible fixed assets
Intangible fixed assets are measured at cost less accumulative amortisation and any accumulative impairment losses. Goodwill is being written off in equal annual instalments over its estimated economic life of 15 years.
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 at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:
Plant and Equipment 4 years straight line basis
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. Current and deferred tax assets and liabilities are not discounted.
2 Employees 2025 2024
Number Number
Average number of persons employed by the company (including directors) during the year 2 2
3 Intangible fixed assets £
Goodwill:
Cost
At 1 March 2024 15,000
At 28 February 2025 15,000
Amortisation
At 1 March 2024 11,000
Provided during the year 1,000
At 28 February 2025 12,000
Net book value
At 28 February 2025 3,000
At 29 February 2024 4,000
4 Tangible fixed assets
Plant and Equipment
£
Cost
At 1 March 2024 2,771
At 28 February 2025 2,771
Depreciation
At 1 March 2024 2,451
Charge for the year 265
At 28 February 2025 2,716
Net book value
At 28 February 2025 55
At 29 February 2024 320
5 Debtors 2025 2024
£ £
Trade debtors - 400
6 Creditors: amounts falling due within one year 2025 2024
£ £
Trade creditors 3,566 2,040
Other creditors 10 10
Taxation and social security costs 6,674 6,113
Accruals 1,350 1,285
11,600 9,448
7 Other information
Tony Lee First Aid Training Limited is a private company limited by shares and incorporated in England. Its registered office is: 10 Woodlea Avenue, Huddersfield, West Yorkshire, HD3 4EF.
The financial statements are presented in Sterling, which is the functional currency of the company.
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