Bristol Groundschool International Ltd


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Registered number: 09532736
Bristol Groundschool International Ltd
Unaudited Financial Statements
For The Year Ended 30 April 2022
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 09532736
2022 2021
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 3 6,855 8,191
6,855 8,191
CURRENT ASSETS
Debtors 4 1,558,371 1,267,432
Cash at bank and in hand 56,957 140,721
1,615,328 1,408,153
Creditors: Amounts Falling Due Within One Year 5 (1,158,501 ) (600,011 )
NET CURRENT ASSETS (LIABILITIES) 456,827 808,142
TOTAL ASSETS LESS CURRENT LIABILITIES 463,682 816,333
Creditors: Amounts Falling Due After More Than One Year 6 (40,000 ) (50,000 )
NET ASSETS 423,682 766,333
CAPITAL AND RESERVES
Called up share capital 7 1,000 1,000
Profit and Loss Account 422,682 765,333
SHAREHOLDERS' FUNDS 423,682 766,333
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For the year ending 30 April 2022 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 directors acknowledge their 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr A Whittingham
Director
14/09/2022
The notes on pages 3 to 6 form part of these financial statements.
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Notes to the Financial Statements
1. Accounting Policies
1.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with the FRS 102 Section 1A Small Entities - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
1.2. 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 is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
1.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Plant & Machinery 33% straight line depreciation basis
Computer Equipment 33% straight line depreciation basis
1.4. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and asset reflects the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
2. Average Number of Employees
Average number of employees, including directors, during the year was: 15 (2021: 12)
15 12
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3. Tangible Assets
Plant & Machinery Computer Equipment Total
£ £ £
Cost
As at 1 May 2021 41,143 25,986 67,129
Additions 1,782 5,317 7,099
As at 30 April 2022 42,925 31,303 74,228
Depreciation
As at 1 May 2021 36,392 22,546 58,938
Provided during the period 4,408 4,027 8,435
As at 30 April 2022 40,800 26,573 67,373
Net Book Value
As at 30 April 2022 2,125 4,730 6,855
As at 1 May 2021 4,751 3,440 8,191
4. Debtors
2022 2021
£ £
Due within one year
Trade debtors 145,921 146,354
Prepayments and accrued income 34,494 41,363
Wings Alliance Ltd loan 134,831 133,674
ELM Software Ltd - loan 210,306 -
Other debtors - Inter Group Reclaim 39 39
Wings Alliance Training Ltd loan 4,807 4,189
Employee Loan Account 6,098 6,098
Corporation tax recoverable assets 221,384 221,384
VAT - 29,812
Directors' loan accounts 797,155 681,183
Deferred tax current asset FRS105 3,336 3,336
1,558,371 1,267,432
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5. Creditors: Amounts Falling Due Within One Year
2022 2021
£ £
Trade creditors 174,774 148,275
Bank loans and overdrafts 10,000 -
Corporation tax - 25,461
Other taxes and social security 15,416 35,533
VAT 7,770 -
Net wages 2,390 -
Credit card 1,305 821
Bristol Groundshool Europe Ltd 822,110 310,480
Bristol Groundschool Training Ltd 18,840 39,111
Bristol Groundschool Ltd 96,528 31,782
Bristol Groundschool (UK) Ltd 151 -
Pensions payable 8,467 7,798
Accruals and deferred income 750 750
1,158,501 600,011
6. Creditors: Amounts Falling Due After More Than One Year
2022 2021
£ £
Bank loans 40,000 50,000
40,000 50,000
7. Share Capital
2022 2021
Allotted, Called up and fully paid 1,000 1,000
8. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 May 2021 Amounts advanced Amounts repaid Amounts written off As at 30 April 2022
£ £ £ £ £
Mr A Whittingham 681,183 116,913 941 - 797,155
The above loan is unsecured, interest free and repayable on demand.
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9. Related Party Transactions
The balance due to Bristol Groundschool Training Ltd at the end of the financial period was £18,840 (2021: £39,111). Bristol Groundschool Training Ltd is a company limited by guarantee, and directors Alexander Whittingham and Roderick Wren are also appointed as directors.

The balance due to Bristol Groundschool Ltd at the end of the financial period was £96,528 (2021: £31,782). Bristol Groundschool Ltd is 100% owned by director Alexander Whittingham.

The balance due to Bristol Groundschool Europe Ltd (Ireland) at the end of the financial period of £822,110 (2021: £310,480 due to the company). The director Alexander Whittingham is an appointed director of Bristol Groundschool Europe Ltd based in Ireland.

The balance due from Wings Alliance Ltd at the end of the financial period of £134,831 (2021: £133,674). Wings Alliance Ltd is a company limited by guarantee, and directors Alexander Whittingham and Roderick Wren are also appointed as directors.

The balance due from Wings Alliance Training Ltd (Ireland) at the end of the financial period of £4,807 (2021: £4,189). The director Alexander Whittingham is an appointed director of Wings Alliance Training Ltd based in Ireland.

The balance due from ELMSoftware Ltd at the end of the financial period was £210,306 (2021: nil). ELMSoftware Ltd is 80% owned by director Alexander Whittingham.

The balance due to Bristol Groundschool (UK) Ltd at the end of the financial period was £151 (2021: nil). Bristol Groundschool (UK) Ltd is 50% owned by director Alexander Whittingham.
10. General Information
Bristol Groundschool International Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 09532736 . The registered office is Bristol Groundschool, Windmill Road, Clevedon, BS21 6UJ.
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