Registered number
08732276
Tom MacCormick Training Limited
Filleted Accounts
31 October 2024
Applied Accountancy Limited
Tom MacCormick Training Limited
Registered number: 08732276
Balance Sheet
as at 31 October 2024
Notes 2024 2023
£ £
Fixed assets
Tangible assets 3 30,759 667
Current assets
Debtors 4 913 3,062
Cash at bank and in hand 33,464 68,363
34,377 71,425
Creditors: amounts falling due within one year 5 (19,695) (26,675)
Net current assets 14,682 44,750
Net assets 45,441 45,417
Capital and reserves
Called up share capital 40 40
Profit and loss account 45,401 45,377
Shareholder's funds 45,441 45,417
The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his 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.
Thomas MacCormick
Director
Approved by the director on 29 July 2025
Tom MacCormick Training Limited
Notes to the Accounts
for the year ended 31 October 2024
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.

The presentation currency is £ sterling.
Revenue Recognition
Revenue is recognised when services have been provided to customers such that risks and rewards of ownership have transferred to them. It is valued at the consideration receivable net of VAT.
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:
Freehold buildings over 50 years
Plant and machinery 20% on a straight line basis
Debtors
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts.
Creditors
Short term creditors are measured at transaction price (which is usually the invoice price).
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.
2 Employees 2024 2023
Number Number
Average number of persons employed by the company 1 1
3 Tangible fixed assets
Land and buildings Plant and machinery etc Total
£ £ £
Cost
At 1 November 2023 - 5,646 5,646
Additions 27,759 4,098 31,857
At 31 October 2024 27,759 9,744 37,503
Depreciation
At 1 November 2023 - 4,979 4,979
Charge for the year 555 1,210 1,765
At 31 October 2024 555 6,189 6,744
Net book value
At 31 October 2024 27,204 3,555 30,759
At 31 October 2023 - 667 667
Freehold land and buildings: 2024 2023
£ £
Historical cost 27,759 -
Cumulative depreciation based on historical cost 555 -
27,204 -
4 Debtors 2024 2023
£ £
Trade debtors 800 1,100
Other debtors 113 1,962
913 3,062
5 Creditors: amounts falling due within one year 2024 2023
£ £
Trade creditors 2,500 4,000
Taxation and social security costs 12,743 20,963
Other creditors 4,452 1,712
19,695 26,675
6 Other information
Tom MacCormick Training Limited is a private company limited by shares and incorporated in England. Its registered office is:
Riverside Suite
50A Clifford Way
Maidstone
Kent
ME16 8GD
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