Start to Stop Train Planning Services Li - Accounts to registrar (filleted) - small 18.2

REGISTERED NUMBER: 10004535 (England and Wales)

Unaudited Financial Statements

for the Year Ended 30 April 2019

for

Start to Stop Train Planning Services

Limited

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

DIRECTORS:

S Beever

Mrs J Beever

REGISTERED OFFICE:

8 Beatty Road

Nantwich

Cheshire

CW5 5JP

REGISTERED NUMBER:

10004535 (England and Wales)

FIXED ASSETS

Tangible assets

5

1,037

1,262

CURRENT ASSETS

Debtors

6

-

870

Cash at bank

33,165

47,808

33,165

48,678

CREDITORS

Amounts falling due within one year

7

(7,263

)

(8,284

)

NET CURRENT ASSETS

25,902

40,394

TOTAL ASSETS LESS CURRENT LIABILITIES

26,939

41,656

PROVISIONS FOR LIABILITIES

8

(197

)

(240

)

NET ASSETS

26,742

41,416

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

26,642

41,316

SHAREHOLDERS' FUNDS

26,742

41,416

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 of Part 15 of the Companies Act 2006 relating to small companies.

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 Board of Directors on 25 July 2019 and were signed on its behalf by:

S Beever - Director

1.	STATUTORY INFORMATION

Start to Stop Train Planning Services Limited ('The Company') is primarily engaged in the provision of

consultancy services.

The company is a private company limited by shares and is incorporated in England and Wales. The address of

the registered office and principal place of business is 8 Beatty Road, Nantwich, Cheshire, CW5 5JP. The

registered number can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).

2.	STATEMENT OF COMPLIANCE

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.

3.	ACCOUNTING POLICIES

Summary of significant accounting policies

The principle accounting policies applied in the preparation of these financial statements are set out below.

These policies have been consistently applied to all years presented, unless otherwise stated.

Basis of preparation

The financial statements are prepared on the going concern basis under the historical cost convention and comply

with the United Kingdom Accounting Standards and Companies Act 2000.

Going concern

No other material uncertainties that may cast significant doubt about the ability of the company to continue as a

going concern have been identified by the directors.

On this basis the directors consider it appropriate to prepare the financial statements on the going concern basis.

Revenue recognition

Turnover is measured at the fair value of the consideration received or receivable and represents amounts

receivable for goods supplied and services rendered, stated net of discounts and of Value Added Tax.

Income is recognised when goods have been delivered to customers such that risks and rewards of ownership

have transferred to them.

Tangible fixed assets

Tangible fixed assets are stated at historical cost less accumulated depreciation and accumulated impairment

losses. Cost includes costs directly attributable to making the asset capable of operating as intended.

Depreciation is provided at the following annual rates so as to write off their cost less residual amounts over their

estimated useful economic lives. Assets are also reviewed for impairment whenever events or changes in

circumstances indicate that the carrying amount may not be recoverable. An impairment loss is recognised for

the amount by which the assets carrying amount exceeds its recoverable amount.

Computer equipment

- 33% on reducing balance

The residual values and useful lives of assets are reviewed and adjusted if appropriate at each statement of

financial position date.

Financial instruments

The following assets and liabilities are classified as financial instruments - trade debtors, trade creditors, bank

loans and directors' loans.

Bank loans are initially measured at the present value of future payments, discounted at a market rate of interest,

and subsequently at amortised cost using the effective interest method.

Directors' loans (being repayable on demand), trade debtors and trade creditors are measured at the discounted

amount of the cash or other consideration expected to be paid or received.

Financial assets that are measured at amortised cost are assessed at the end of each reporting period for objective

evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in the

Statement of Income and Retained Earnings.

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 statement of financial position date.

Deferred tax

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

statement of financial position 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.

Impairment of assets

Assets not measured at fair value are reviewed for any indications that the asset maybe impaired at each

statement of financial position date. If such indications exists the recoverable amount of the asset or the assets

cash generating unit is estimated and compared to the carrying amount. Where the carrying amount exceeds its

recoverable amount, an impairment loss is recognised unless the asset is carried at a revalued amount where the

impairment loss is a revaluation decrease.

Any losses arising from impairment are recognised in the Statement of Comprehensive Income under the

appropriate heading.

4.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2018 - 1 ) .

5.	TANGIBLE FIXED ASSETS

Computer

equipment

£

COST

At 1 May 2018

2,214

Additions

294

At 30 April 2019

2,508

DEPRECIATION

At 1 May 2018

952

Charge for year

519

At 30 April 2019

1,471

NET BOOK VALUE

At 30 April 2019

1,037

At 30 April 2018

1,262

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2019

2018

£

£

Trade debtors

-

870

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2019

2018

£

£

Trade creditors

730

-

Tax

1,963

7,856

Social security and other taxes

340

-

VAT

-

144

Directors' current accounts

3,270

44

Accrued expenses

960

240

7,263

8,284

8.	PROVISIONS FOR LIABILITIES

2019

2018

£

£

Deferred tax

197

240

Deferred

tax

£

Balance at 1 May 2018

240

Charge for year

(43

)

Balance at 30 April 2019

197