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Unaudited Financial Statements |
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for the Year Ended 30 September 2021 |
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for |
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BARNABAS COUNSELLING TRAINING LIMITED |
REGISTERED NUMBER:
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Unaudited Financial Statements |
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for the Year Ended 30 September 2021 |
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for |
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BARNABAS COUNSELLING TRAINING LIMITED |
BARNABAS COUNSELLING TRAINING LIMITED (REGISTERED NUMBER: 07374079) |
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Contents of the Financial Statements |
for the year ended 30 September 2021 |
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Page |
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Company Information | 1 |
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Balance Sheet | 2 |
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Notes to the Financial Statements | 3 |
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BARNABAS COUNSELLING TRAINING LIMITED |
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Company Information |
for the year ended 30 September 2021 |
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Directors: |
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Registered office: |
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Registered number: |
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Accountants: |
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Chartered Accountants |
Coopers House |
65a Wingletye Lane |
Hornchurch |
Essex |
RM11 3AT |
BARNABAS COUNSELLING TRAINING LIMITED (REGISTERED NUMBER: 07374079) |
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Balance Sheet |
30 September 2021 |
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2021 | 2020 |
Notes | £ | £ | £ | £ |
Fixed assets |
Intangible assets | 4 |
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Tangible assets | 5 |
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Current assets |
Cash at bank |
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Creditors |
Amounts falling due within one year | 6 |
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Net current assets |
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Total assets less current liabilities |
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Capital and reserves |
Called up share capital | 7 |
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Retained earnings |
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Shareholders' funds |
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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. |
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In accordance with Section 444 of the Companies Act 2006, the Statement of Income and Retained Earnings has not been delivered. |
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The financial statements were approved by the Board of Directors and authorised for issue on
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BARNABAS COUNSELLING TRAINING LIMITED (REGISTERED NUMBER: 07374079) |
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Notes to the Financial Statements |
for the year ended 30 September 2021 |
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1. | Statutory information |
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Barnabas Counselling Training Limited is a
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The presentation currency of the financial statements is the Pound Sterling (£). |
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2. | Accounting policies |
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Basis of preparing the financial statements |
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Key source of estimation, uncertainty and judgement |
The preparation of financial statements in conformity with generally accepted accounting practice requires management to make estimates and judgement that affect the reported amounts of assets and liabilities as well as the disclosure of contingent assets and liabilities at the balance sheet date and the reported amounts of revenues and expenses during the reporting period. |
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There is estimation uncertainty in calculating depreciation. A full line by line review of fixed assets is carried out by management regularly. Whilst every attempt is made to ensure that the depreciation policy is as accurate as possible, there remains a risk that the policy does not match the useful life of the assets. |
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There is estimation uncertainty in calculating deferred tax. A full line by line review of deferred tax is carried out by management regularly. Whilst every attempt is made to ensure that the deferred tax is as accurate as possible, there remains a risk that the provisions do not match the actual tax liability when asset is disposed of. |
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There is estimation uncertainty in calculating bad debt provisions. A full line by line review of trade debtors is carried out at the end of each month. Whilst every attempt is made to ensure that the bad debt provisions are as accurate as possible, there remains a risk that the provisions do not match the level of debts which ultimately prove to be uncollectable. |
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Turnover |
Turnover represents the invoiced sale of goods and services. |
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Intangible assets |
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses. |
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Tangible fixed assets |
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Fixtures and fittings | - |
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Computer equipment | - |
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BARNABAS COUNSELLING TRAINING LIMITED (REGISTERED NUMBER: 07374079) |
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Notes to the Financial Statements - continued |
for the year ended 30 September 2021 |
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2. | Accounting policies - continued |
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Financial instruments |
Financial assets and financial liabilities are recognised in the balance sheet when the company becomes a party to the contractual provisions of the instrument. |
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Trade and other debtors and creditors are classified as basic financial instruments and measured at initial recognition at transaction price. Debtors and creditors are subsequently measured at amortised cost using the effective interest rate method. A provision is established when there is objective evidence that the company will not be able to collect all amounts due. |
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Cash and cash equivalents are classified as basic financial instruments and comprise cash in hand and at bank and bank overdrafts. |
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Financial liabilities and equity instruments issued by the company are classified in accordance with the substance of the contractual arrangements entered into and the definitions of a financial liability and an equity instrument. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities. Equity instruments issued by the company are recorded at the proceeds received, net of direct issue costs. |
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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. |
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3. | Employees and directors |
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The average number of employees during the year was
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4. | Intangible fixed assets |
Goodwill |
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Cost |
At 1 October 2020 |
and 30 September 2021 |
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Amortisation |
At 1 October 2020 |
and 30 September 2021 |
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Net book value |
At 30 September 2021 |
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At 30 September 2020 |
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BARNABAS COUNSELLING TRAINING LIMITED (REGISTERED NUMBER: 07374079) |
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Notes to the Financial Statements - continued |
for the year ended 30 September 2021 |
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5. | Tangible fixed assets |
Fixtures |
and | Computer |
fittings | equipment | Totals |
£ | £ | £ |
Cost |
At 1 October 2020 |
and 30 September 2021 |
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Depreciation |
At 1 October 2020 |
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Charge for year |
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At 30 September 2021 |
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Net book value |
At 30 September 2021 |
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At 30 September 2020 |
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6. | Creditors: amounts falling due within one year |
2021 | 2020 |
£ | £ |
Taxation and social security |
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Other creditors |
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7. | Called up share capital |
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Allotted, issued and fully paid: |
Number: | Class: | Nominal | 2021 | 2020 |
value: | £ | £ |
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Ordinary | £1 | 4 | 4 |
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8. | Directors' advances, credits and guarantees |
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The following advances and credits to directors subsisted during the years ended 30 September 2021 and 30 September 2020: |
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2021 | 2020 |
£ | £ |
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Balance outstanding at start of year |
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Amounts repaid |
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Amounts written off | - | - |
Amounts waived | - | - |
Balance outstanding at end of year |
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Balance outstanding at start of year |
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Amounts repaid |
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Amounts written off | - | - |
Amounts waived | - | - |
Balance outstanding at end of year |
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BARNABAS COUNSELLING TRAINING LIMITED (REGISTERED NUMBER: 07374079) |
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Notes to the Financial Statements - continued |
for the year ended 30 September 2021 |
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8. | Directors' advances, credits and guarantees - continued |
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Balance outstanding at start of year |
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Amounts repaid |
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Amounts written off | - | - |
Amounts waived | - | - |
Balance outstanding at end of year |
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Balance outstanding at start of year |
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Amounts repaid |
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Amounts written off | - | - |
Amounts waived | - | - |
Balance outstanding at end of year |
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