Construction Training Academy Limited - Accounts to registrar (filleted) - small 18.2

REGISTERED NUMBER: 08670811 (England and Wales)

Unaudited Financial Statements

for the Year Ended 30 April 2019

for

Construction Training Academy Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

Chartered Accountants' Report

6

DIRECTORS:

A Stevens

C Woodworth

REGISTERED OFFICE:

Unit 14

West Stockwith Business Park

Stockwith Road, Misterton

Doncaster

DN10 4ES

REGISTERED NUMBER:

08670811 (England and Wales)

ACCOUNTANTS:

Wright Vigar Limited

Chartered Accountants & Business Advisers

Britannia House

Marshall's Yard

Gainsborough

Lincolnshire

DN21 2NA

FIXED ASSETS

Tangible assets

4

39,883

44,669

CURRENT ASSETS

Debtors

5

94,719

73,568

Cash at bank and in hand

3,353

725

98,072

74,293

CREDITORS

Amounts falling due within one year

6

164,280

270,594

NET CURRENT LIABILITIES

(66,208

)

(196,301

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(26,325

)

(151,632

)

PROVISIONS FOR LIABILITIES

7,578

-

NET LIABILITIES

(33,903

)

(151,632

)

CAPITAL AND RESERVES

Called up share capital

7

250

250

Retained earnings

(34,153

)

(151,882

)

SHAREHOLDERS' FUNDS

(33,903

)

(151,632

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2019.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2019 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors on 17 December 2019 and were signed on its behalf by:

A Stevens - Director

1.	STATUTORY INFORMATION

Construction Training Academy Limited is a private company, limited by shares , registered in England and Wales. The

company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention as modified by the revaluation of certain assets.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value

added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery

-

15% on reducing balance

Fixtures and fittings

-

15% on reducing balance

Motor vehicles

-

20% on reducing balance

Computer equipment

-

15% on reducing balance

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent

that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or

substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet

date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in

which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been

enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme

are charged to profit or loss in the period to which they relate.

Going concern

There was a net deficiency of assets of £33,903 at the balance sheet date, however the directors have confirmed

continued support and consider the company retains sufficient working capital to continue trading for the foreseeable

future.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 8 (2018 - NIL ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Long

Plant and

and

leasehold

machinery

fittings

£

£

£

COST

At 1 May 2018

305

17,092

39,874

Additions

-

-

636

Revaluations

(305

)

-

-

At 30 April 2019

-

17,092

40,510

DEPRECIATION

At 1 May 2018

-

5,329

15,075

Charge for year

-

1,764

3,799

At 30 April 2019

-

7,093

18,874

NET BOOK VALUE

At 30 April 2019

-

9,999

21,636

At 30 April 2018

305

11,763

24,799

Motor

Computer

vehicles

equipment

Totals

£

£

£

COST

At 1 May 2018

11,300

-

68,571

Additions

-

1,884

2,520

Revaluations

-

305

-

At 30 April 2019

11,300

2,189

71,091

DEPRECIATION

At 1 May 2018

3,498

-

23,902

Charge for year

1,560

183

7,306

At 30 April 2019

5,058

183

31,208

NET BOOK VALUE

At 30 April 2019

6,242

2,006

39,883

At 30 April 2018

7,802

-

44,669

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2019

2018

£

£

Trade debtors

77,331

49,488

Other debtors

17,388

24,080

94,719

73,568

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2019

2018

£

£

Trade creditors

95,201

87,454

Taxation and social security

30,834

3,495

Other creditors

38,245

179,645

164,280

270,594

7.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2019

2018

value:

£

£

250

Ordinary

£1

250

250

8.	OTHER FINANCIAL COMMITMENTS

At the year end the company had financial commitments totalling £22,793.

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited

financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet.

Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors

are not required to be filed with the Registrar of Companies.

In accordance with our terms of engagement and in order to assist you to fulfil your duties under the Companies Act 2006, we have compiled the financial statements of the company for the year ended 30 April 2019 which comprise the Income Statement, Balance Sheet and the related notes from the accounting records and information and explanations you have given to us.

This report is made to the company's Board of Directors, as a body, in accordance with the terms of our engagement. Our work

has been undertaken so that we might compile the financial statements that we have been engaged to compile, report to the

company's Board of Directors that we have done so, and state those matters that we have agreed to state to them in this report

and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than

the company and the company's Board of Directors, as a body, for our work or for this report.

We have carried out this engagement in accordance with guidance issued by the Institute of Chartered Accountants in Ireland and

have complied with the ethical guidance laid down by the Institute relating to members undertaking the compilation of financial

statements.

You have acknowledged on the Balance Sheet as at 30 April 2019 your duty to ensure that the company has kept proper accounting records and to prepare financial statements that give a true and fair view under the Companies Act 2006. You consider that the company is exempt from the statutory requirement for an audit for the year.

We have not been instructed to carry out an audit of the financial statements. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.

Wright Vigar Limited

Chartered Accountants & Business Advisers

Britannia House

Marshall's Yard

Gainsborough

Lincolnshire

DN21 2NA

Date: .............................................