Registered number
04297694
Carol Carpenter Training Limited
Unaudited Filleted Accounts
31 March 2025
Carol Carpenter Training Limited
Registered number: 04297694
Balance Sheet
as at 31 March 2025
Notes 2025 2024
£ £
Fixed assets
Intangible assets 3 1 1
Tangible assets 4 2,389 1,569
2,390 1,570
Current assets
Debtors 5 49,099 30,200
Cash at bank and in hand 38,903 85,330
88,002 115,530
Creditors: amounts falling due within one year 6 (26,185) (52,183)
Net current assets 61,817 63,347
Total assets less current liabilities 64,207 64,917
Provisions for liabilities (461) (305)
Net assets 63,746 64,612
Capital and reserves
Called up share capital 110 110
Share premium 1,990 1,990
Profit and loss account 61,646 62,512
Shareholders' funds 63,746 64,612
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.
Mrs C Carpenter
Director
Approved by the board on 14 June 2025
Carol Carpenter Training Limited
Notes to the Accounts
for the year ended 31 March 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). The financial statements are presented in sterling which is the functional currency of the company and are rounded to the nearest £.
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 goods provided to customers and from the rendering of professional services.
Intangible fixed assets
Intangible fixed assets are measured at cost less accumulative amortisation and any accumulative impairment losses.
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, other than freehold land, 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 machinery over 5 years
Debtors and creditors receivable/payable within one year
Debtors and creditors with no stated interest rate and receivable and payable within one year are recorded at transaction price. Any losses from impairment are recognised in the profit and loss account in other administrative expenses.
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, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Provisions
Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.
Pensions
Contributions to defined contribution plans are expensed in the period to which they relate.
2 Employees 2025 2024
Number Number
Average number of persons employed by the company 2 2
3 Intangible fixed assets £
Goodwill:
Cost
At 1 April 2024 32,370
At 31 March 2025 32,370
Amortisation
At 1 April 2024 32,369
At 31 March 2025 32,369
Net book value
At 31 March 2025 1
At 31 March 2024 1
Goodwill and trademarks are being written off in equal annual instalments over their estimated economic lives of 5 years.
4 Tangible fixed assets
Plant and machinery etc
£
Cost
At 1 April 2024 19,700
Additions 1,522
At 31 March 2025 21,222
Depreciation
At 1 April 2024 18,131
Charge for the year 702
At 31 March 2025 18,833
Net book value
At 31 March 2025 2,389
At 31 March 2024 1,569
5 Debtors 2025 2024
£ £
Trade debtors 14,416 30,200
Other debtors 34,683 -
49,099 30,200
6 Creditors: amounts falling due within one year 2025 2024
£ £
Trade creditors 341 1,236
Accruals and deferred income 3,470 4,489
Taxation and social security costs 22,373 43,681
Other creditors 1 2,777
26,185 52,183
7 Loans (to)/from directors
Description and conditions B/fwd Paid Repaid C/fwd
£ £ £ £
Director
Interest charged at HMRC's official rate and repayable on demand - (18,000) 659 (17,341)
Director
Interest charged at HMRC's official rate and repayable on demand - (18,000) 659 (17,341)
- (36,000) 1,318 (34,682)
8 Other information
Carol Carpenter Training Limited is a private company limited by shares and incorporated in England. Its registered office is:
The Keep
Creech Castle
Taunton
Somerset
TA1 2DX
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