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Unaudited Financial Statements

for the Year Ended 28 February 2025

for

Commercial Driver Training Limited

Commercial Driver Training Limited (Registered number: 11366163)

Contents of the Financial Statements
for the Year Ended 28 February 2025










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


Commercial Driver Training Limited

Company Information
for the Year Ended 28 February 2025







DIRECTOR: L J Bolton





REGISTERED OFFICE: 8-10 South Street
Epsom
Surrey
KT18 7PF





REGISTERED NUMBER: 11366163 (England and Wales)





ACCOUNTANTS: Williams & Co Epsom LLP
Chartered Accountants
8-10 South Street
Epsom
Surrey
KT18 7PF

Commercial Driver Training Limited (Registered number: 11366163)

Balance Sheet
28 February 2025

2025 2024
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 173,242 182,797

CURRENT ASSETS
Debtors 5 248,554 175,020
Cash at bank and in hand 266,930 321,852
515,484 496,872
CREDITORS
Amounts falling due within one year 6 268,507 264,627
NET CURRENT ASSETS 246,977 232,245
TOTAL ASSETS LESS CURRENT
LIABILITIES

420,219

415,042

CREDITORS
Amounts falling due after more than one
year

7

(1,500

)

(7,500

)

PROVISIONS FOR LIABILITIES (47,502 ) (45,699 )
NET ASSETS 371,217 361,843

CAPITAL AND RESERVES
Called up share capital 8 2 2
Retained earnings 371,215 361,841
SHAREHOLDERS' FUNDS 371,217 361,843

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 28 February 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 28 February 2025 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 Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 10 April 2025 and were signed by:





L J Bolton - Director


Commercial Driver Training Limited (Registered number: 11366163)

Notes to the Financial Statements
for the Year Ended 28 February 2025


1. STATUTORY INFORMATION

Commercial Driver Training Limited is a private company, limited by shares , registered in England and Wales. 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 each asset over its estimated useful life.
Plant and machinery - 25% on reducing balance
Fixtures and fittings - 20% on cost
Computer equipment - Straight line over 3 years

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 15 (2024 - 17 ) .

Commercial Driver Training Limited (Registered number: 11366163)

Notes to the Financial Statements - continued
for the Year Ended 28 February 2025


4. TANGIBLE FIXED ASSETS
Fixtures
Plant and and Computer
machinery fittings equipment Totals
£    £    £    £   
COST
At 1 March 2024 380,728 14,961 1,270 396,959
Additions 71,960 - 939 72,899
Disposals (67,567 ) - - (67,567 )
At 28 February 2025 385,121 14,961 2,209 402,291
DEPRECIATION
At 1 March 2024 206,628 6,552 982 214,162
Charge for year 47,136 2,900 307 50,343
Eliminated on disposal (35,456 ) - - (35,456 )
At 28 February 2025 218,308 9,452 1,289 229,049
NET BOOK VALUE
At 28 February 2025 166,813 5,509 920 173,242
At 29 February 2024 174,100 8,409 288 182,797

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Trade debtors 205,043 134,053
Other debtors 16,981 1,487
Tax - 9,154
Prepayments and accrued income 26,530 30,326
248,554 175,020

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Bank loans and overdrafts 6,000 6,000
Trade creditors 4,845 14,988
Tax 5,185 48,340
Social security and other taxes 13,854 12,312
Pensions payable 2,493 2,440
VAT 76,874 80,179
Other creditors 10,385 -
Directors' current accounts - 12,411
Accruals and deferred income 148,871 87,957
268,507 264,627

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2025 2024
£    £   
Bank loans - 1-2 years 1,500 6,000
Bank loans - 2-5 years - 1,500
1,500 7,500

Commercial Driver Training Limited (Registered number: 11366163)

Notes to the Financial Statements - continued
for the Year Ended 28 February 2025


8. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2025 2024
value: £    £   
2 Ordinary £1 2 2

9. ULTIMATE CONTROLLING PARTY

The company is under the control of the board of directors.