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Registered number: 06880223
Absolute Training & Assessing Limited
Unaudited Financial Statements
For The Year Ended 30 April 2025
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—3
Page 1
Balance Sheet
Registered number: 06880223
2025 2024
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 1,137 1,516
Tangible Assets 5 1,294 245
2,431 1,761
CURRENT ASSETS
Debtors 269,729 155,938
Cash at bank and in hand 193,883 185,245
463,612 341,183
Creditors: Amounts Falling Due Within One Year (188,020 ) (195,685 )
NET CURRENT ASSETS (LIABILITIES) 275,592 145,498
TOTAL ASSETS LESS CURRENT LIABILITIES 278,023 147,259
NET ASSETS 278,023 147,259
CAPITAL AND RESERVES
Called up share capital 6 120 120
Profit and Loss Account 277,903 147,139
SHAREHOLDERS' FUNDS 278,023 147,259
For the year ending 30 April 2025 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 his 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
Mr Robert Harris
Director
30/07/2025
The notes on pages 2 to 3 form part of these financial statements.
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Page 2
Notes to the Financial Statements
1. General Information
Absolute Training & Assessing Limited is a private company, limited by shares, incorporated in England & Wales, registered number 06880223 . The registered office is Absolute Training And Assessing Limited Ty Cynon, Navigation Park, Abercynon, Rhondda Cynon Taf, CF45 4SN.
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.
2.2. 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 the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Rendering of services
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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It has been fully amortised.
2.4. Research and Development
Development costs are being amortised evenly over their estimated useful life of 10 years.
2.5. 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:
Plant & Machinery 25% Reducing balance
Fixtures & Fittings 33.3% Straight line
2.6. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2024: 1)
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4. Intangible Assets
Goodwill Development Costs Total
£ £ £
Cost
As at 1 May 2024 9,500 3,790 13,290
As at 30 April 2025 9,500 3,790 13,290
Amortisation
As at 1 May 2024 9,500 2,274 11,774
Provided during the period - 379 379
As at 30 April 2025 9,500 2,653 12,153
Net Book Value
As at 30 April 2025 - 1,137 1,137
As at 1 May 2024 - 1,516 1,516
5. Tangible Assets
Plant & Machinery Fixtures & Fittings Total
£ £ £
Cost
As at 1 May 2024 5,783 60,845 66,628
Additions - 1,666 1,666
As at 30 April 2025 5,783 62,511 68,294
Depreciation
As at 1 May 2024 5,539 60,844 66,383
Provided during the period 61 556 617
As at 30 April 2025 5,600 61,400 67,000
Net Book Value
As at 30 April 2025 183 1,111 1,294
As at 1 May 2024 244 1 245
6. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 120 120
7. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 May 2024 Amounts advanced Amounts repaid Amounts written off As at 30 April 2025
£ £ £ £ £
Mr Robert Harris - 165,237 95,306 - 69,931
The above loan will be fully repaid within 9 months.
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