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REGISTERED NUMBER: 08818107 (England and Wales)

















W & P Assessment and Training
Centre (Dorset) Limited

Financial Statements

for the Year Ended 31 August 2024






W & P Assessment and Training
Centre (Dorset) Limited (Registered number: 08818107)

Contents of the Financial Statements
for the year ended 31 August 2024










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


W & P Assessment and Training
Centre (Dorset) Limited

Company Information
for the year ended 31 August 2024







DIRECTORS: Mrs W J Erskine
B L Erskine



REGISTERED OFFICE: 3 Grosvenor Road
Weymouth
Dorset
DT4 7QL



REGISTERED NUMBER: 08818107 (England and Wales)



ACCOUNTANTS: Read Woodruff
Chartered Accountants
24 Cornwall Road
Dorchester
Dorset
DT1 1RX



BANKERS: Lloyds Bank plc
92 St Mary Street
Weymouth
Dorset
DT4 8PA

W & P Assessment and Training
Centre (Dorset) Limited (Registered number: 08818107)

Balance Sheet
31 August 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 87,937 97,655
87,937 97,655

CURRENT ASSETS
Debtors 6 72,163 46,682
Cash at bank and in hand 340,142 443,110
412,305 489,792
CREDITORS
Amounts falling due within one year 7 59,917 94,664
NET CURRENT ASSETS 352,388 395,128
TOTAL ASSETS LESS CURRENT
LIABILITIES

440,325

492,783

CREDITORS
Amounts falling due after more than one
year

8

(7,500

)

(17,500

)

PROVISIONS FOR LIABILITIES (20,401 ) (24,414 )
NET ASSETS 412,424 450,869

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 412,324 450,769
SHAREHOLDERS' FUNDS 412,424 450,869

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 August 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 2024 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 16 May 2025 and were signed on its behalf by:





Mrs W J Erskine - Director


W & P Assessment and Training
Centre (Dorset) Limited (Registered number: 08818107)

Notes to the Financial Statements
for the year ended 31 August 2024


1. STATUTORY INFORMATION

W & P Assessment and Training Centre (Dorset) Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2014, was fully amortised over its estimated useful life of five years.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Fixtures, fittings, equipment - 25% on reducing balance
Computer, software, website - 20% on cost and 10% on cost

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 7 (2023 - 5 ) .

W & P Assessment and Training
Centre (Dorset) Limited (Registered number: 08818107)

Notes to the Financial Statements - continued
for the year ended 31 August 2024


4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 September 2023
and 31 August 2024 43,000
AMORTISATION
At 1 September 2023
and 31 August 2024 43,000
NET BOOK VALUE
At 31 August 2024 -
At 31 August 2023 -

5. TANGIBLE FIXED ASSETS
Fixtures, Computer,
fittings, software,
equipment website Totals
£    £    £   
COST
At 1 September 2023 17,679 115,754 133,433
Additions - 1,989 1,989
At 31 August 2024 17,679 117,743 135,422
DEPRECIATION
At 1 September 2023 16,501 19,277 35,778
Charge for year 294 11,413 11,707
At 31 August 2024 16,795 30,690 47,485
NET BOOK VALUE
At 31 August 2024 884 87,053 87,937
At 31 August 2023 1,178 96,477 97,655

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 71,239 46,049
Other debtors 924 633
72,163 46,682

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Bank loans and overdrafts 10,000 10,000
Trade creditors - 6,074
Taxation and social security 45,875 75,035
Other creditors 4,042 3,555
59,917 94,664

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2024 2023
£    £   
Bank loans 7,500 17,500