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REGISTERED NUMBER: 04231156 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST JULY 2024

FOR

SPAN TRAINING & DEVELOPMENT LTD

SPAN TRAINING & DEVELOPMENT LTD (REGISTERED NUMBER: 04231156)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31ST JULY 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


SPAN TRAINING & DEVELOPMENT LTD

COMPANY INFORMATION
FOR THE YEAR ENDED 31ST JULY 2024







DIRECTOR: Mrs K N North





REGISTERED OFFICE: Mercury House
19-21 Chapel Street
Marlow
Bucks
SL7 3HN





REGISTERED NUMBER: 04231156 (England and Wales)





ACCOUNTANTS: Richardson Jones
Chartered Accountants
Mercury House
19-21 Chapel Street
Marlow
Buckinghamshire
SL7 3HN

SPAN TRAINING & DEVELOPMENT LTD (REGISTERED NUMBER: 04231156)

BALANCE SHEET
31ST JULY 2024

31.7.24 31.7.23
Notes £ £ £ £
FIXED ASSETS
Intangible assets 4 287,005 268,478
Tangible assets 5 2,091 7,397
289,096 275,875

CURRENT ASSETS
Debtors 6 190,090 187,659
Cash in hand 100 100
190,190 187,759
CREDITORS
Amounts falling due within one year 7 282,167 247,984
NET CURRENT LIABILITIES (91,977 ) (60,225 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

197,119

215,650

CREDITORS
Amounts falling due after more than one
year

8

100,023

93,090
NET ASSETS 97,096 122,560

CAPITAL AND RESERVES
Called up share capital 50,000 50,000
Retained earnings 47,096 72,560
SHAREHOLDERS' FUNDS 97,096 122,560

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st July 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st July 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

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 director and authorised for issue on 7th August 2025 and were signed by:




Mrs K N North - Director


SPAN TRAINING & DEVELOPMENT LTD (REGISTERED NUMBER: 04231156)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31ST JULY 2024

1. STATUTORY INFORMATION

SPAN Training & Development 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 represents the gross amounts receivable as a lead provider for the provision of training services.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2002, is being amortised evenly over its estimated useful life of five years.

Software development
Software development is capitalised and amortised over the economic useful life of 8 years.

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 - 50% on cost and 20% on cost

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.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 11 (2023 - 14 ) .

4. INTANGIBLE FIXED ASSETS
Other
intangible
Goodwill assets Totals
£ £ £
COST
At 1st August 2023 160,000 483,045 643,045
Additions - 73,536 73,536
Disposals - (3,050 ) (3,050 )
At 31st July 2024 160,000 553,531 713,531
AMORTISATION
At 1st August 2023 160,000 214,567 374,567
Charge for year - 53,135 53,135
Eliminated on disposal - (1,176 ) (1,176 )
At 31st July 2024 160,000 266,526 426,526
NET BOOK VALUE
At 31st July 2024 - 287,005 287,005
At 31st July 2023 - 268,478 268,478

SPAN TRAINING & DEVELOPMENT LTD (REGISTERED NUMBER: 04231156)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31ST JULY 2024

5. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£
COST
At 1st August 2023 146,026
Additions 875
Disposals (33,001 )
At 31st July 2024 113,900
DEPRECIATION
At 1st August 2023 138,629
Charge for year 6,181
Eliminated on disposal (33,001 )
At 31st July 2024 111,809
NET BOOK VALUE
At 31st July 2024 2,091
At 31st July 2023 7,397

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.7.24 31.7.23
£ £
Trade debtors 161,818 169,502
Other debtors 28,272 18,157
190,090 187,659

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.7.24 31.7.23
£ £
Bank loans and overdrafts 189,885 185,007
Trade creditors 24,786 24,258
Taxation and social security 19,535 15,954
Other creditors 47,961 22,765
282,167 247,984

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
31.7.24 31.7.23
£ £
Bank loans 100,023 93,090

9. DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

Included within other debtors is £17,664 (2023: £8,733) owed to the company by the director at the balance sheet date. Interest of £317 (2023: £670) was charged at the official H M Revenue and Customs rate for beneficial loans.The maximum balance owed during the year was £23,674 (2023: £36,742).