1 July 2024 false Taxfiler 2024.6 NI717094 business:PrivateLimitedCompanyLtd 2024-07-01 2025-06-30 NI717094 2024-06-30 NI717094 2024-07-01 2025-06-30 NI717094 business:AuditExemptWithAccountantsReport 2024-07-01 2025-06-30 NI717094 business:FilletedAccounts 2024-07-01 2025-06-30 NI717094 2025-06-30 NI717094 business:Director1 2024-07-01 2025-06-30 NI717094 business:Director2 2024-07-01 2025-06-30 NI717094 business:RegisteredOffice 2024-07-01 2025-06-30 NI717094 core:WithinOneYear 2025-06-30 NI717094 core:ShareCapital core:PreviouslyStatedAmount 2025-06-30 NI717094 core:RetainedEarningsAccumulatedLosses core:PreviouslyStatedAmount 2025-06-30 NI717094 core:PreviouslyStatedAmount 2025-06-30 NI717094 business:SmallEntities 2024-07-01 2025-06-30 NI717094 countries:NorthernIreland 2024-07-01 2025-06-30 iso4217:GBP xbrli:pure
Company Registration No. NI717094 (Northern Ireland)
Salus Training Academy Ltd Companies House accounts for the year ended 30 June 2025
Salus Training Academy Ltd Companies House accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
- 2 -
Salus Training Academy Ltd Company Information for the year ended 30 June 2025
Directors
Mark Sproule Charles Mitchell
Company Number
NI717094 (Northern Ireland)
Registered Office
Apartment 6 Millennium Marina Kesh Enniskillen Co Fermanagh BT93 1TE United Kingdom
Accountants
Allan Montgomery & Co 100 Main Street Fivemiletown Co Tyrone BT75 0PW
- 3 -
Salus Training Academy Ltd Statement of financial position as at 30 June 2025
2025
Notes
£
Current assets
Debtors
4
2,664
Cash at bank and in hand
3,276
5,940
Creditors: amounts falling due within one year
5
(3,750)
Net current assets
2,190
Net assets
2,190
Capital and reserves
Called up share capital
8
Profit and loss account
2,182
Shareholders' funds
2,190
For the year ending 30 June 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 13 November 2025 and were signed on its behalf by
Mark Sproule Director Company Registration No. NI717094
- 4 -
Salus Training Academy Ltd Notes to the Accounts for the year ended 30 June 2025
1
Statutory information
Salus Training Academy Ltd is a private company, limited by shares, registered in Northern Ireland, registration number NI717094. The registered office is Apartment 6, Millennium Marina, Kesh, Enniskillen, Co Fermanagh, BT93 1TE, United Kingdom.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. 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.
Foreign exchange
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rates of exchange ruling at the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
Leased assets
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged against profit on a straight line basis over the lease term. Assets held under finance leases and hire purchase contracts are capitalised and depreciated over their useful lives. The corresponding lease or hire purchase obligation is treated in the balance sheet as a liability. The interest element of rental obligations is charged to the profit and loss account over the period of the lease at a constant proportion of the outstanding balance of capital repayments.
4
Debtors
2025
£
Amounts falling due within one year
Trade debtors
2,664
- 5 -
Salus Training Academy Ltd Notes to the Accounts for the year ended 30 June 2025
5
Creditors: amounts falling due within one year
2025
£
Taxes and social security
512
Loans from directors
2,838
Accruals
400
3,750
6
Average number of employees
During the year the average number of employees was 0.
- 6 -