REGISTERED NUMBER:
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 DECEMBER 2019 |
|
FOR |
|
CAPABILITY AND PERFORMANCE IMPROVEMENT |
LTD |
REGISTERED NUMBER:
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 DECEMBER 2019 |
|
FOR |
|
CAPABILITY AND PERFORMANCE IMPROVEMENT |
LTD |
CAPABILITY AND PERFORMANCE IMPROVEMENT |
LTD (REGISTERED NUMBER: 06944027) |
|
CONTENTS OF THE FINANCIAL STATEMENTS |
FOR THE YEAR ENDED 30 DECEMBER 2019 |
|
|
|
|
|
|
|
|
|
|
Page |
|
Company Information | 1 |
|
Balance Sheet | 2 |
|
Notes to the Financial Statements | 4 |
|
Chartered Accountants' Report | 7 |
CAPABILITY AND PERFORMANCE IMPROVEMENT |
LTD |
|
COMPANY INFORMATION |
FOR THE YEAR ENDED 30 DECEMBER 2019 |
|
|
|
|
|
|
|
DIRECTOR: |
|
|
|
|
|
|
REGISTERED OFFICE: |
|
|
|
|
|
|
|
|
|
|
REGISTERED NUMBER: |
|
|
|
|
|
|
ACCOUNTANTS: |
|
Chartered Accountants |
Avebury House |
St Peter Street |
Winchester |
Hampshire |
SO23 8BN |
CAPABILITY AND PERFORMANCE IMPROVEMENT |
LTD (REGISTERED NUMBER: 06944027) |
|
BALANCE SHEET |
30 DECEMBER 2019 |
|
2019 | 2018 |
Notes | £ | £ | £ | £ |
FIXED ASSETS |
Tangible assets | 4 |
|
|
|
CURRENT ASSETS |
Debtors | 5 |
|
|
Cash at bank |
|
|
|
|
CREDITORS |
Amounts falling due within one year | 6 |
|
|
NET CURRENT ASSETS |
|
|
TOTAL ASSETS LESS CURRENT
LIABILITIES |
|
|
|
PROVISIONS FOR LIABILITIES |
|
|
NET ASSETS |
|
|
|
CAPITAL AND RESERVES |
Called up share capital |
|
|
Retained earnings |
|
|
SHAREHOLDERS' FUNDS |
|
|
|
|
|
|
|
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. |
CAPABILITY AND PERFORMANCE IMPROVEMENT |
LTD (REGISTERED NUMBER: 06944027) |
|
BALANCE SHEET - continued |
30 DECEMBER 2019 |
|
|
|
|
In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered. |
|
The financial statements were approved by the director and authorised for issue on
|
|
|
|
|
|
|
|
CAPABILITY AND PERFORMANCE IMPROVEMENT |
LTD (REGISTERED NUMBER: 06944027) |
|
NOTES TO THE FINANCIAL STATEMENTS |
FOR THE YEAR ENDED 30 DECEMBER 2019 |
|
|
1. | STATUTORY INFORMATION |
|
Capability and Performance Improvement Ltd is a
|
|
2. | ACCOUNTING POLICIES |
|
Basis of preparing the financial statements |
|
|
In preparing the accounts, the directors have considered whether when applying the accounting policies required by FRS 102, restatements of comparative items was required. No such items have been identified that require restatement. |
|
Turnover |
Turnover represents income derived from ordinary activities. The company accounts for VAT under the flat-rate scheme and therefore turnover is shown gross of the standard rate of VAT, less the percentage adjustment required under the flat rate scheme. |
|
Tangible fixed assets |
|
Plant and machinery etc | - |
|
|
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. |
|
Financial instruments |
Basic financial instruments are initially measured at the transaction price, unless the arrangement constitutes a financing transaction, when it is measured at the present value of the future repayments discounted at a market rate of interest for a similar debt instrument. Debt instruments are subsequently measured at amortised cost. |
|
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. |
|
CAPABILITY AND PERFORMANCE IMPROVEMENT |
LTD (REGISTERED NUMBER: 06944027) |
|
NOTES TO THE FINANCIAL STATEMENTS - continued |
FOR THE YEAR ENDED 30 DECEMBER 2019 |
|
|
2. | ACCOUNTING POLICIES - continued |
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. |
|
3. | EMPLOYEES AND DIRECTORS |
|
The average number of employees during the year was
|
|
4. | TANGIBLE FIXED ASSETS |
Plant and |
machinery |
etc |
£ |
COST |
At 31 December 2018 |
|
Additions |
|
At 30 December 2019 |
|
DEPRECIATION |
At 31 December 2018 |
|
Charge for year |
|
At 30 December 2019 |
|
NET BOOK VALUE |
At 30 December 2019 |
|
At 30 December 2018 |
|
|
5. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
2019 | 2018 |
£ | £ |
Trade debtors |
|
|
Other debtors |
|
|
|
|
CAPABILITY AND PERFORMANCE IMPROVEMENT |
LTD (REGISTERED NUMBER: 06944027) |
|
NOTES TO THE FINANCIAL STATEMENTS - continued |
FOR THE YEAR ENDED 30 DECEMBER 2019 |
|
|
6. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
2019 | 2018 |
£ | £ |
Taxation and social security |
|
|
Other creditors |
|
|
|
|
|
7. | DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES |
|
The following advances and credits to a director subsisted during the years ended 30 December 2019 and 30 December 2018: |
|
2019 | 2018 |
£ | £ |
|
Balance outstanding at start of year |
|
|
Amounts advanced |
|
|
Amounts repaid | ( |
) | ( |
) |
Amounts written off | - | - |
Amounts waived | - | - |
Balance outstanding at end of year |
|
|
CHARTERED ACCOUNTANTS' REPORT TO THE DIRECTOR |
ON THE UNAUDITED FINANCIAL STATEMENTS OF |
CAPABILITY AND PERFORMANCE IMPROVEMENT |
LTD |
|
|
The following reproduces the text of the report prepared for the director 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 Director are not required to be filed with the Registrar of Companies. |
|
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Capability and Performance Improvement Ltd for the year ended 30 December 2019 which comprise the Income Statement, Balance Sheet, Statement of Changes in Equity and the related notes from the company's accounting records and from information and explanations you have given us. |
|
As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance. |
|
This report is made solely to the director of Capability and Performance Improvement Ltd in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Capability and Performance Improvement Ltd and state those matters that we have agreed to state to the director of Capability and Performance Improvement Ltd in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Capability and Performance Improvement Ltd and its director for our work or for this report. |
|
It is your duty to ensure that Capability and Performance Improvement Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Capability and Performance Improvement Ltd. You consider that Capability and Performance Improvement Ltd is exempt from the statutory audit requirement for the year. |
|
We have not been instructed to carry out an audit or a review of the financial statements of Capability and Performance Improvement Ltd. 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 statutory financial statements. |
|
|
|
|
|
|
|
Chartered Accountants |
Avebury House |
St Peter Street |
Winchester |
Hampshire |
SO23 8BN |
|
|
|