Company Registration No. 08411871 (England and Wales)
JOE BEER SMART TRAINING LTD
Unaudited accounts
for the year ended 31 March 2025
JOE BEER SMART TRAINING LTD
Unaudited accounts
Contents
JOE BEER SMART TRAINING LTD
Company Information
for the year ended 31 March 2025
Company Number
08411871 (England and Wales)
Registered Office
10 Fairlynch Close
Braunton
Devon
EX33 1JB
England
Accountants
North Devon Accounts
4 Cross Tree Centre
Caen Street
Braunton
Devon
EX33 1AA
JOE BEER SMART TRAINING LTD
Statement of financial position
as at 31 March 2025
Cash at bank and in hand
367
1,095
Creditors: amounts falling due within one year
(1,507)
(1,077)
Net current (liabilities)/assets
(1,140)
18
Called up share capital
2
2
Profit and loss account
461
50
Shareholders' funds
463
52
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. 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 21 December 2025 and were signed on its behalf by
Mr Joeseph Beer
Director
Company Registration No. 08411871
JOE BEER SMART TRAINING LTD
Notes to the Accounts
for the year ended 31 March 2025
JOE BEER SMART TRAINING LTD is a private company, limited by shares, registered in England and Wales, registration number 08411871. The registered office is 10 Fairlynch Close, Braunton, Devon, EX33 1JB, 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.
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.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
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:
Fixtures & fittings
25% Straight Line
Computer equipment
25% Straight Line
4
Tangible fixed assets
Fixtures & fittings
Computer equipment
Total
Cost or valuation
At cost
At cost
At 1 April 2024
2,530
4,620
7,150
At 31 March 2025
2,530
6,758
9,288
At 1 April 2024
2,530
4,586
7,116
Charge for the year
-
569
569
At 31 March 2025
2,530
5,155
7,685
At 31 March 2025
-
1,603
1,603
JOE BEER SMART TRAINING LTD
Notes to the Accounts
for the year ended 31 March 2025
5
Creditors: amounts falling due within one year
2025
2024
Taxes and social security
313
1,012
Loans from directors
60
(1,015)
6
Average number of employees
During the year the average number of employees was 1 (2024: 1).