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REGISTERED NUMBER: 06988102 (England and Wales)















Unaudited Financial Statements for the Year Ended 29 August 2024

for

P and A Training & Consultants Ltd

P and A Training & Consultants Ltd (Registered number: 06988102)






Contents of the Financial Statements
for the Year Ended 29 August 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


P and A Training & Consultants Ltd

Company Information
for the Year Ended 29 August 2024







DIRECTORS: A M Harkett
Ms P S Veness





REGISTERED OFFICE: Unit 3 Ratling Court Farm
Ratling Road
Aylesham
Canterbury
Kent
CT3 3HN





REGISTERED NUMBER: 06988102 (England and Wales)





ACCOUNTANTS: Zenon Tax Limited
51 The Stream
Ditton
Aylesford
Kent
ME20 6AG

P and A Training & Consultants Ltd (Registered number: 06988102)

Balance Sheet
29 August 2024

29.8.24 29.8.23
Notes £    £    £   
FIXED ASSETS
Tangible assets 4 1,296 2,616

CURRENT ASSETS
Debtors 5 91,964 111,421
Cash at bank and in hand 27,801 23,244
119,765 134,665
CREDITORS
Amounts falling due within one year 6 110,899 125,373
NET CURRENT ASSETS 8,866 9,292
TOTAL ASSETS LESS CURRENT LIABILITIES 10,162 11,908

CREDITORS
Amounts falling due after more than one year 7 (3,833 ) (8,433 )

PROVISIONS FOR LIABILITIES (246 ) (497 )
NET ASSETS 6,083 2,978

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 5,983 2,878
6,083 2,978

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 29 August 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 29 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.

P and A Training & Consultants Ltd (Registered number: 06988102)

Balance Sheet - continued
29 August 2024


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 29 May 2025 and were signed on its behalf by:




A M Harkett - Director



Ms P S Veness - Director


P and A Training & Consultants Ltd (Registered number: 06988102)

Notes to the Financial Statements
for the Year Ended 29 August 2024

1. STATUTORY INFORMATION

P and A Training & Consultants Ltd 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.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery etc - 33% on cost and 25% 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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2023 - 4 ) .

P and A Training & Consultants Ltd (Registered number: 06988102)

Notes to the Financial Statements - continued
for the Year Ended 29 August 2024

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 30 August 2023
and 29 August 2024 7,416
DEPRECIATION
At 30 August 2023 4,800
Charge for year 1,320
At 29 August 2024 6,120
NET BOOK VALUE
At 29 August 2024 1,296
At 29 August 2023 2,616

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
29.8.24 29.8.23
£    £   
Trade debtors 8,926 26,622
Other debtors 83,038 84,799
91,964 111,421

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
29.8.24 29.8.23
£    £   
Bank loans and overdrafts 4,600 4,600
Trade creditors 3 389
Taxation and social security 105,296 115,265
Other creditors 1,000 5,119
110,899 125,373

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
29.8.24 29.8.23
£    £   
Bank loans 3,833 8,433

8. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 29 August 2024 and 29 August 2023:

29.8.24 29.8.23
£    £   
A M Harkett
Balance outstanding at start of year 47,051 47,215
Amounts repaid (883 ) (164 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 46,168 47,051

P and A Training & Consultants Ltd (Registered number: 06988102)

Notes to the Financial Statements - continued
for the Year Ended 29 August 2024

8. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES - continued

Ms P S Veness
Balance outstanding at start of year 21,426 21,590
Amounts repaid (880 ) (164 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 20,546 21,426

9. ULTIMATE CONTROLLING PARTY

The controlling party is A M Harkett.

The ultimate controlling party is A M Harkett.