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Company registration number: 03538184
Agenor Training & Development Limited
Unaudited filleted financial statements
31 March 2025
Agenor Training & Development Limited
Contents
Statement of financial position
Notes to the financial statements
Agenor Training & Development Limited
Statement of financial position
31 March 2025
2025 2024
Note £ £ £ £
Fixed assets
Tangible assets 5 1,664 3,392
_______ _______
1,664 3,392
Current assets
Debtors 6 24,114 13,755
Cash at bank and in hand 6,807 4,970
_______ _______
30,921 18,725
Creditors: amounts falling due
within one year 7 ( 73,975) ( 92,255)
_______ _______
Net current liabilities ( 43,054) ( 73,530)
_______ _______
Total assets less current liabilities ( 41,390) ( 70,138)
Creditors: amounts falling due
after more than one year 8 ( 32,195) ( 35,153)
_______ _______
Net liabilities ( 73,585) ( 105,291)
_______ _______
Capital and reserves
Called up share capital 113 113
Share premium account 8,645 8,645
Profit and loss account ( 82,343) ( 114,049)
_______ _______
Shareholders deficit ( 73,585) ( 105,291)
_______ _______
For the year ending 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Directors responsibilities:
- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476;
- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.
These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.
These financial statements were approved by the board of directors and authorised for issue on 23 September 2025 , and are signed on behalf of the board by:
Mr W Osmond
Director
Company registration number: 03538184
Agenor Training & Development Limited
Notes to the financial statements
Year ended 31 March 2025
1. General information
The company is a private company limited by shares, registered in England and Wales. The address of the registered office is Brooklands House, 58 Marlborough Road, Lancing, West Sussex, BN15 8AF.
2. Statement of compliance
These financial statements have been prepared in compliance with the provisions of FRS 102, Section 1A, 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.
The financial statements are prepared in sterling, which is the functional currency of the entity.
Going concern
At 31 March 2025 the company had excess liabilities over assets totalling £73,585. The company is dependent upon the continued financial support of the directors and on the basis that this support is forthcoming, the directors consider it appropriate for the financial statements to be prepared on the going concern basis.
Turnover
Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax.
When the outcome of a transaction involving the rendering of services can be reliably estimated, revenue from the rendering of services is measured by reference to the stage of completion of the service transaction at the end of the reporting period.
Taxation
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in the statement of comprehensive income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. In this case, tax is recognised in other comprehensive income or directly in capital and reserves, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised 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 that are expected to apply to the reversal of the timing difference.
Tangible assets
tangible assets are initially recorded at cost, and are subsequently stated at cost less any accumulated depreciation and impairment losses.
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:
Fittings fixtures and equipment - 25 % reducing balance
If there is an indication that there has been a significant change in depreciation rate, useful life or residual value of tangible assets, the depreciation is revised prospectively to reflect the new estimates.
Impairment
A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. When it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that are largely independent of the cash inflows from other assets or groups of assets.
Financial instruments
A financial asset or a financial liability is recognised only when the company becomes a party to the contractual provisions of the instrument.
Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.
Defined contribution plans
Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund. When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised in finance costs in profit or loss in the period in which it arises.
4. Employee numbers
The average number of persons employed by the company during the year amounted to 2 (2024: 3 ).
5. Tangible assets
Fixtures, fittings and equipment Total
£ £
Cost
At 1 April 2024 52,806 52,806
Additions 628 628
Disposals ( 50,329) ( 50,329)
_______ _______
At 31 March 2025 3,105 3,105
_______ _______
Depreciation
At 1 April 2024 49,414 49,414
Charge for the year 398 398
Disposals ( 48,371) ( 48,371)
_______ _______
At 31 March 2025 1,441 1,441
_______ _______
Carrying amount
At 31 March 2025 1,664 1,664
_______ _______
At 31 March 2024 3,392 3,392
_______ _______
6. Debtors
2025 2024
£ £
Trade debtors 15,846 11,938
Other debtors 8,268 1,817
_______ _______
24,114 13,755
_______ _______
7. Creditors: amounts falling due within one year
2025 2024
£ £
Bank loans and overdrafts 27,978 21,119
Trade creditors 21,659 26,330
Social security and other taxes 5,219 8,759
Other creditors 19,119 36,047
_______ _______
73,975 92,255
_______ _______
8. Creditors: amounts falling due after more than one year
2025 2024
£ £
Bank loans and overdrafts 32,195 35,153
_______ _______
9. Directors advances, credits and guarantees
During the year the directors entered into the following advances and credits with the company:
2025
Balance brought forward Advances /(credits) to the directors Balance o/standing
£ £ £
Mr O Osmond ( 8,933) 11,433 2,500
Mr T J H Holmes ( 4,544) - ( 4,544)
_______ _______ _______
( 13,477) 11,433 ( 2,044)
_______ _______ _______
2024
Balance brought forward Advances /(credits) to the directors Balance o/standing
£ £ £
Mr O Osmond ( 12,433) 3,500 ( 8,933)
Mr T J H Holmes ( 4,544) - ( 4,544)
_______ _______ _______
( 16,977) 3,500 ( 13,477)
_______ _______ _______
The loan is provided on an interest free basis and is repayable on demand.