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REGISTERED NUMBER: SC291422 (Scotland)















Unaudited Financial Statements

for the Year Ended 31 March 2025

for

Crest Training Services Ltd

Crest Training Services Ltd (Registered number: SC291422)






Contents of the Financial Statements
for the Year Ended 31 March 2025




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


Crest Training Services Ltd

Company Information
for the Year Ended 31 March 2025







DIRECTOR: Mr W N Farquhar





REGISTERED OFFICE: Sunnyside
5 High Street
Macduff
AB44 1LR





REGISTERED NUMBER: SC291422 (Scotland)





ACCOUNTANTS: SBP
Accountants
42 Queens Road
Aberdeen
AB15 4YE

Crest Training Services Ltd (Registered number: SC291422)

Balance Sheet
31 March 2025

31.3.25 31.3.24
Notes £    £    £   
FIXED ASSETS
Tangible assets 4 658 967

CURRENT ASSETS
Debtors 5 1,194 1,198
Cash at bank 41,213 18,539
42,407 19,737
CREDITORS
Amounts falling due within one year 6 8,094 2,350
NET CURRENT ASSETS 34,313 17,387
TOTAL ASSETS LESS CURRENT
LIABILITIES

34,971

18,354

PROVISIONS FOR LIABILITIES 69 -
NET ASSETS 34,902 18,354

CAPITAL AND RESERVES
Called up share capital 2 2
Retained earnings 34,900 18,352
34,902 18,354

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 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 27 May 2025 and were signed by:



Mr W N Farquhar - Director


Crest Training Services Ltd (Registered number: SC291422)

Notes to the Financial Statements
for the Year Ended 31 March 2025

1. STATUTORY INFORMATION

Crest Training Services Ltd is a private company, limited by shares , registered in Scotland. 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.
Improvements to property - 10% on cost
Fixtures and fittings - 20% on cost
Motor vehicles - 20% on cost

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.

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 1 (2024 - 1 ) .

Crest Training Services Ltd (Registered number: SC291422)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2025

4. TANGIBLE FIXED ASSETS
Improvements Fixtures
to and Motor
property fittings vehicles Totals
£    £    £    £   
COST
At 1 April 2024 1,472 7,413 13,760 22,645
Additions - 223 - 223
At 31 March 2025 1,472 7,636 13,760 22,868
DEPRECIATION
At 1 April 2024 1,031 6,887 13,760 21,678
Charge for year 147 385 - 532
At 31 March 2025 1,178 7,272 13,760 22,210
NET BOOK VALUE
At 31 March 2025 294 364 - 658
At 31 March 2024 441 526 - 967

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.25 31.3.24
£    £   
Trade debtors 959 -
Other debtors 235 1,198
1,194 1,198

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.25 31.3.24
£    £   
Taxation and social security 5,564 -
Other creditors 2,530 2,350
8,094 2,350

7. DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 March 2025 and 31 March 2024:

31.3.25 31.3.24
£    £   
Mr W N Farquhar
Balance outstanding at start of year - (1,060 )
Amounts advanced 9,162 8,293
Amounts repaid (9,162 ) (7,233 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year - -

Crest Training Services Ltd (Registered number: SC291422)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2025

8. ULTIMATE CONTROLLING PARTY

The ultimate controlling parties are Mr W N Farquhar and Mrs E M Farquhar, by virtue of their equal shareholding.