CCPD Training Ltd - Accounts to registrar (filleted) - small 18.2

REGISTERED NUMBER: SC543573 (Scotland)

Unaudited Financial Statements for the Year Ended 31 October 2019

for

CCPD Training Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

P S Carlin

REGISTERED OFFICE:

69 Buchanan Street

Glasgow

G1 3HL

REGISTERED NUMBER:

SC543573 (Scotland)

ACCOUNTANTS:

McLay McAlister & McGibbon LLP

Chartered Accountants

145 St Vincent Street

Glasgow

G2 5JF

FIXED ASSETS

Tangible assets

4

1,049

1,399

CURRENT ASSETS

Debtors

5

26,452

31,383

Cash at bank

26,187

10,542

52,639

41,925

CREDITORS

Amounts falling due within one year

6

52,149

41,916

NET CURRENT ASSETS

490

9

TOTAL ASSETS LESS CURRENT LIABILITIES

1,539

1,408

PROVISIONS FOR LIABILITIES

199

266

NET ASSETS

1,340

1,142

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

1,240

1,042

SHAREHOLDERS' FUNDS

1,340

1,142

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 October 2019.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 2019 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 Statement of Comprehensive Income has not been delivered.

The financial statements were approved by the director and authorised for issue on 30 June 2020 and were signed by:

P S Carlin - Director

1.	STATUTORY INFORMATION

CCPD Training Ltd is a private company, limited by shares , registered in Scotland. 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.

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 the cost less estimated residual value of each asset over its estimated useful life.

Plant and machinery etc

-

25% on reducing balance

The company's policy is to review the remaining useful lives and residual value of all tangible fixed assets on an

on-going basis and to adjust the depreciation charge to reflect the remaining useful economic life and residual

value.

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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the

lease.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2018 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 November 2018

and 31 October 2019

2,487

DEPRECIATION

At 1 November 2018

1,088

Charge for year

350

At 31 October 2019

1,438

NET BOOK VALUE

At 31 October 2019

1,049

At 31 October 2018

1,399

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.10.19

31.10.18

£

£

Trade debtors

8,985

3,985

Other debtors

17,467

27,398

26,452

31,383

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.10.19

31.10.18

£

£

Taxation and social security

21,712

11,996

Other creditors

30,437

29,920

52,149

41,916