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Company Registration No. 08900409 (England and Wales)
HBA Training Ltd Unaudited accounts for the year ended 28 February 2025
HBA Training Ltd Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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HBA Training Ltd Company Information for the year ended 28 February 2025
Director
Graham BACKLEY
Company Number
08900409 (England and Wales)
Registered Office
Dengates Farm Waldron Heathfield East Sussex TN21 0SB England
Accountants
Cranleys Chartered Accountants Winton House Winton Square Basingstoke Hampshire RG21 8EN
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HBA Training Ltd Statement of financial position as at 28 February 2025
2025
2024
Notes
£
£
Fixed assets
Tangible assets
4
1,111
1,083
Current assets
Debtors
5
2,549
390
Cash at bank and in hand
239
266
2,788
656
Creditors: amounts falling due within one year
6
(537)
(415)
Net current assets
2,251
241
Net assets
3,362
1,324
Capital and reserves
Called up share capital
100
100
Profit and loss account
3,262
1,224
Shareholders' funds
3,362
1,324
For the year ending 28 February 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 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 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 and authorised for issue on 17 November 2025 and were signed on its behalf by
Graham BACKLEY Director Company Registration No. 08900409
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HBA Training Ltd Notes to the Accounts for the year ended 28 February 2025
1
Statutory information
HBA Training Ltd is a private company, limited by shares, registered in England and Wales, registration number 08900409. The registered office is Dengates Farm, Waldron, Heathfield, East Sussex, TN21 0SB, England.
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 remained unchanged from the previous year, and also 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.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
25% reducing balance
Motor vehicles
25% reducing balance
4
Tangible fixed assets
Plant & machinery
Motor vehicles
Total
£
£
£
Cost or valuation
At cost
At cost
At 1 March 2024
4,901
5,525
10,426
Additions
299
-
299
At 28 February 2025
5,200
5,525
10,725
Depreciation
At 1 March 2024
4,233
5,110
9,343
Charge for the year
167
104
271
At 28 February 2025
4,400
5,214
9,614
Net book value
At 28 February 2025
800
311
1,111
At 29 February 2024
668
415
1,083
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HBA Training Ltd Notes to the Accounts for the year ended 28 February 2025
5
Debtors
2025
2024
£
£
Amounts falling due within one year
Other debtors
2,549
390
6
Creditors: amounts falling due within one year
2025
2024
£
£
Taxes and social security
537
-
Loans from directors
-
415
537
415
7
Transactions with related parties
The related parties is Graham Backley. The only related party transactions were for expenditure incurred personally on behalf of the business and repaid.
8
Controlling party
The ultimate controlling parties is Graham Backley by virtue of his joint shareholding and directorship.
9
Average number of employees
During the year the average number of employees was 1 (2024: 1).
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