Registered number
15110779
THE BIRMINGHAM TUITION EXPERTS LTD
Filleted Accounts
30 September 2024
THE BIRMINGHAM TUITION EXPERTS LTD
Registered number: 15110779
Balance Sheet
as at 30 September 2024
Notes 2024
£
Fixed assets
Intangible assets 3 5,000
Tangible assets 4 1,599
6,599
Current assets
Cash at bank and in hand 5,729
Creditors: amounts falling due within one year 5 (763)
Net current assets 4,966
Total assets less current liabilities 11,565
Creditors: amounts falling due after more than one year 6 (17,748)
Net liabilities (6,183)
Capital and reserves
Called up share capital 4
Profit and loss account (6,187)
Shareholder's funds (6,183)
The directors are 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 directors acknowledge their 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.
____________
S Akhtar
Director
Approved by the board on 12 August 2025
THE BIRMINGHAM TUITION EXPERTS LTD
Notes to the Accounts
for the year ended 30 September 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 (as applied to small entities by section 1A of the standard).
Intangible fixed assets
Intangible fixed assets are measured at cost less accumulative amortisation and any accumulative impairment losses.
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:
Plant and machinery 18% Reducing Balance
Fixtures, fittings, tools and equipment 18% Reducing Balance
Creditors
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
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
Number
Average number of persons employed by the company 3
3 Intangible fixed assets £
Goodwill:
Cost
Additions 5,000
At 30 September 2024 5,000
Amortisation
At 30 September 2024 -
Net book value
At 30 September 2024 5,000
4 Tangible fixed assets
Plant and machinery etc
£
Cost
Additions 1,950
At 30 September 2024 1,950
Depreciation
Charge for the year 351
At 30 September 2024 351
Net book value
At 30 September 2024 1,599
5 Creditors: amounts falling due within one year 2024
£
Trade creditors 763
6 Creditors: amounts falling due after one year 2024
£
Other creditors 17,748
7 Other information
THE BIRMINGHAM TUITION EXPERTS LTD is a private company limited by shares and incorporated in England. Its registered office is:
86 Bleakhouse Road,
Oldbury,
England
B68 0TQ
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