Absence Protection Limited - Filleted accounts

Registered number

04136959

Absence Protection Limited

Unaudited Filleted Accounts

31 March 2025

Absence Protection Limited
Registered number:		04136959
Balance Sheet
as at 31 March 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	4		7,061			9,866

Current assets
Debtors	5	142,016			176,041
Cash at bank and in hand		150,487			157,267
		292,503			333,308

Creditors: amounts falling due within one year	6	(14,464)			(104,486)

Net current assets			278,039			228,822

Total assets less current liabilities			285,100			238,688


Provisions for liabilities			(1,217)			-


Net assets			283,883			238,688

Capital and reserves
Called up share capital			200,000			200,000
Profit and loss account			83,883			38,688

Shareholders' funds			283,883			238,688

The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his 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.




G L Henry
Director
Approved by the board on 11 December 2025

Absence Protection Limited
Notes to the Accounts
for the year ended 31 March 2025


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).

	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 from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.

	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:

	Equipment, fixtures and fittings	15% or 25% reducing balance

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	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.

	Provisions
	Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.

	Pensions
	Contributions to defined contribution plans are expensed in the period to which they relate.


2	Employees		2025		2024
Number				Number

	Average number of persons employed by the company		3		5


3	Intangible fixed assets				£
	Goodwill:

	Cost
	At 1 April 2024				25,000
	At 31 March 2025				25,000

	Amortisation
	At 1 April 2024				25,000
	At 31 March 2025				25,000

	Net book value
	At 31 March 2025				-

	Goodwill is being written off in equal annual instalments over its estimated economic life of 5 years.


4	Tangible fixed assets
					Equipment, fixtures and fittings
£
	Cost
	At 1 April 2024				31,828
	Additions				839
	Disposals				(14,525)
	At 31 March 2025				18,142

	Depreciation
	At 1 April 2024				21,962
	Charge for the year				2,196
	On disposals				(13,077)
	At 31 March 2025				11,081

	Net book value
	At 31 March 2025				7,061
	At 31 March 2024				9,866


5	Debtors		2025		2024
£				£

	Trade debtors		133,932		155,411
	Deferred tax asset		-		3,978
	Other debtors		8,084		16,652
			142,016		176,041


6	Creditors: amounts falling due within one year		2025		2024
£				£

	Trade creditors		12,944		27,017
	Taxation and social security costs		1,188		4,810
	Other creditors		332		72,659
			14,464		104,486


7	Events after the reporting date

	On 1st April 2025 the business and assets of the company were sold to Teacher Absence Limited, a company registered in England.


8	Controlling party

	The controlling party is City Group Limited, a company registered in Hong Kong.


9	Other information

	Absence Protection Limited is a private company limited by shares and incorporated in England. Its registered office is:
	Unit 8, Brunel Court
	Rudheath Way
	Rudheath
	Northwich
	CW9 7LP