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Registered number: 11747103
Breakthrough Talent & Skills Limited
Unaudited Financial Statements
For The Year Ended 31 December 2024
Annette Ferguson Scotland Ltd
28 Kittlegairy Crescent
Peebles
United Kingdom
EH45 9NJ
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—3
Page 1
Balance Sheet
Registered number: 11747103
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 2,470 1,997
Investments 5 18,000 -
20,470 1,997
CURRENT ASSETS
Debtors 6 21,189 36,515
Cash at bank and in hand 119,615 65,413
140,804 101,928
Creditors: Amounts Falling Due Within One Year 7 (45,558 ) (18,223 )
NET CURRENT ASSETS (LIABILITIES) 95,246 83,705
TOTAL ASSETS LESS CURRENT LIABILITIES 115,716 85,702
NET ASSETS 115,716 85,702
CAPITAL AND RESERVES
Called up share capital 8 1 1
Profit and Loss Account 115,715 85,701
SHAREHOLDERS' FUNDS 115,716 85,702
For the year ending 31 December 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Hannah Roberts
Director
25/06/2025
The notes on pages 2 to 3 form part of these financial statements.
Page 1
Page 2
Notes to the Financial Statements
1. General Information
Breakthrough Talent & Skills Limited is a private company, limited by shares, incorporated in England & Wales, registered number 11747103 . The registered office is 2 The Drive, Bollington, Macclesfield, Cheshire, SK10 5DP.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
Presentation currency
The accounts are presented in £ sterling.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Fixtures & Fittings 25% Reducing Balance Method
Computer Equipment 25% Straight Line Method
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2023: 1)
1 1
4. Tangible Assets
Fixtures & Fittings Computer Equipment Total
£ £ £
Cost
As at 1 January 2024 3,258 965 4,223
Additions - 1,309 1,309
As at 31 December 2024 3,258 2,274 5,532
Depreciation
As at 1 January 2024 2,024 202 2,226
Provided during the period 309 527 836
As at 31 December 2024 2,333 729 3,062
Net Book Value
As at 31 December 2024 925 1,545 2,470
As at 1 January 2024 1,234 763 1,997
Page 2
Page 3
5. Investments
Other
£
Cost
As at 1 January 2024 -
Additions 18,000
As at 31 December 2024 18,000
Provision
As at 1 January 2024 -
As at 31 December 2024 -
Net Book Value
As at 31 December 2024 18,000
As at 1 January 2024 -
6. Debtors
2024 2023
£ £
Due within one year
Trade debtors 18,867 30,808
Prepayments and accrued income 655 5,707
Other taxes and social security 1,667 -
21,189 36,515
7. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Corporation tax 10,984 10,152
Other taxes and social security - 45
VAT 9,060 8,026
Accruals and deferred income 22,743 -
Director's loan account 2,771 -
45,558 18,223
8. Share Capital
2024 2023
Allotted, called up and fully paid £ £
1 Ordinary Shares of £ 1.00 each 1 1
9. Pension Commitments
A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.
Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.
Page 3