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Registration number: 5902298

Crewe and Nantwich Gas Training Centre Limited

Unaudited Filleted Abridged Financial Statements

for the Year Ended 31 March 2025

 

Crewe and Nantwich Gas Training Centre Limited

(Registration number: 5902298)
Abridged Balance Sheet as at 31 March 2025

Note

2025
£

2024
£

Fixed assets

 

Tangible assets

4

4,962

6,400

Current assets

 

Debtors

5

92,089

129,703

Cash at bank and in hand

 

857,940

772,075

 

950,029

901,778

Creditors: Amounts falling due within one year

(124,291)

(136,456)

Net current assets

 

825,738

765,322

Total assets less current liabilities

 

830,700

771,722

Provisions for liabilities

(1,240)

(1,600)

Net assets

 

829,460

770,122

Capital and reserves

 

Called up share capital

6

2

2

Retained earnings

829,458

770,120

Shareholders' funds

 

829,460

770,122

For the financial year ending 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

All of the company’s members have consented to the preparation of an Abridged Balance Sheet in accordance with Section 444(2A) of the Companies Act 2006.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 16 June 2025 and signed on its behalf by:
 

 

Crewe and Nantwich Gas Training Centre Limited

(Registration number: 5902298)
Abridged Balance Sheet as at 31 March 2025

.........................................
A Brown
Company secretary and director

 

Crewe and Nantwich Gas Training Centre Limited

Notes to the Unaudited Abridged Financial Statements for the Year Ended 31 March 2025

1

General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
28 Coppice Road
Willaston
Nantwich
Cheshire
CW5 6QH

These financial statements were authorised for issue by the Board on 16 June 2025.

2

Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These abridged financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These abridged financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Going concern

The financial statements have been prepared on a going concern basis.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

 

Crewe and Nantwich Gas Training Centre Limited

Notes to the Unaudited Abridged Financial Statements for the Year Ended 31 March 2025

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.

Unrelieved tax losses and other deferred tax assets are recognised when 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.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class

Depreciation method and rate

Motor vehicles

25% reducing balance

Fixtures and fittings

20% reducing balance

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

 

Crewe and Nantwich Gas Training Centre Limited

Notes to the Unaudited Abridged Financial Statements for the Year Ended 31 March 2025

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

3

Staff numbers

The average number of persons employed by the company (including directors) during the year, was 2 (2024 - 2).

 

Crewe and Nantwich Gas Training Centre Limited

Notes to the Unaudited Abridged Financial Statements for the Year Ended 31 March 2025

4

Tangible assets

Furniture, fittings and equipment
 £

Motor vehicles
 £

Total
£

Cost or valuation

At 1 April 2024

39,281

9,990

49,271

At 31 March 2025

39,281

9,990

49,271

Depreciation

At 1 April 2024

36,041

6,830

42,871

Charge for the year

648

790

1,438

At 31 March 2025

36,689

7,620

44,309

Carrying amount

At 31 March 2025

2,592

2,370

4,962

At 31 March 2024

3,240

3,160

6,400

5

Debtors

Debtors includes £Nil (2024 - £Nil) due after more than one year.

6

Share capital

Allotted, called up and fully paid shares

2025

2024

No.

£

No.

£

Ordinary share of £1 each

2

2

2

2

       

7

Related party transactions

Transactions with directors

 

Crewe and Nantwich Gas Training Centre Limited

Notes to the Unaudited Abridged Financial Statements for the Year Ended 31 March 2025

2025

At 1 April 2024
£

At 31 March 2025
£

S C Goodwin

Directors current account

(500)

(500)

A Brown

Directors current account

(655)

(655)

2024

At 1 April 2023
£

Other payments made to company by director
£

At 31 March 2024
£

S C Goodwin

Directors current account

(500)

-

(500)

A Brown

Directors current account

(587)

(68)

(655)

Summary of transactions with other related parties

CAN Developments Limited (a company under common control)
 At the period end a loan of £48446 (As at 31/3/24 - £62246) was due from CAN Developments Limited. During the period the company paid rent of £18,000 (2024 - £18,000) to CAN Developments Limited.
 No interest is chargeable on the loan and it is repayable on demand.