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Company No: 03564008 (England and Wales)

# SSG TRAINING & CONSULTANCY LTD

### Unaudited Financial Statements
For the financial year ended 30 June 2025
Pages for filing with the registrar

SSG TRAINING & CONSULTANCY LTD

## Unaudited Financial Statements

For the financial year ended 30 June 2025

Contents

SSG TRAINING & CONSULTANCY LTD

## BALANCE SHEET

As at 30 June 2025
SSG TRAINING & CONSULTANCY LTD

## BALANCE SHEET (continued)

As at 30 June 2025

| Note | 2025 |  | 2024
|  | £ |  | £
Fixed assets |  |  |  |
Intangible assets | 3 | 115,862 |  | 31,445
Tangible assets | 4 | 400,438 |  | 409,765
|  | 516,300 |  | 441,210
Current assets |  |  |  |
Stocks |  | 15,000 |  | 15,000
Debtors | 5 | 885,624 |  | 955,077
Cash at bank and in hand |  | 793,467 |  | 794,749
|  | 1,694,091 |  | 1,764,826
Creditors: amounts falling due within one year | 6 | ( 956,975) |  | ( 1,027,733)
Net current assets |  | 737,116 |  | 737,093
Total assets less current liabilities |  | 1,253,416 |  | 1,178,303
Provision for liabilities |  | ( 21,383) |  | ( 41,406)
Net assets |  | 1,232,033 |  | 1,136,897
Capital and reserves |  |  |  |
Called-up share capital | 7 | 60 |  | 60
Share premium account |  | 26,980 |  | 26,980
Capital redemption reserve |  | 40 |  | 40
Profit and loss account |  | 1,204,953 |  | 1,109,817
Total shareholder's funds |  | 1,232,033 |  | 1,136,897

For the financial year ending 30 June 2025 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

- The member has not required the Company to obtain an audit of its financial statements for the financial year in accordance with section 476;
- The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
- These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Statement of Income and Retained Earnings has not been delivered.

The financial statements of SSG Training & Consultancy Ltd (registered number: 03564008) were approved and authorised for issue by the Board of Directors on 10 September 2025. They were signed on its behalf by:

Mr M S Salmon Director |

SSG TRAINING & CONSULTANCY LTD

## NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 30 June 2025
SSG TRAINING & CONSULTANCY LTD

## NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 30 June 2025

##### 1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

##### General information and basis of accounting

SSG Training & Consultancy Ltd (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is Sigma House Oak View Close, Edginswell Park, Torquay, TQ2 7FF, United Kingdom. The principal place of business is Valley House, Valley Road, Plympton, Plymouth, Devon, PL7 1RF.
The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.
The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

##### Going concern

The directors have assessed the Balance Sheet and likely future cash flows at the date of approving these financial statements. The directors have a reasonable expectation that the Company has adequate resources to continue in operational existence and to meet its financial obligations as they fall due for at least 12 months from the date of signing these financial statements. Accordingly, they continue to adopt the going concern basis in preparing the financial statements.

##### Turnover

Turnover comprises the fair value of the consideration received or receivable for the provision of services in the ordinary course of the company’s activities. Turnover is shown net of value added tax. The company recognises revenue based on its value of the services provided to date.

##### Employee benefits

Defined contribution schemes
A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.
Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

##### Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date.
Deferred tax
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the Company's financial statements. Deferred tax is provided in full on timing differences which result in an obligation to pay more or less tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on tax rates and laws substantively enacted at the balance sheet date. Deferred tax assets and liabilities are not discounted.

##### Intangible assets

Intangible assets are stated at cost or valuation, net of amortisation and any provision for impairment. Amortisation is provided on all intangible assets at rates to write off the cost or valuation of each asset over its expected useful life as follows:

Goodwill | 5 years straight line
Development costs | 5 years straight line

##### Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line basis over its expected useful life, as follows:

Leasehold improvements | 5 years straight line
Plant and machinery | 5 years straight line
Vehicles | 5 - 6 years straight line
Fixtures and fittings | 5 years straight line
Office equipment | 3 years straight line

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.

##### Impairment of assets

Assets, other than those measured at fair value, are assessed for indicators of impairment at each Balance Sheet date. If there is objective evidence of impairment, an impairment loss is recognised in the Statement of Income and Retained Earnings.

##### Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to sell, which is equivalent to the net realisable value. Cost is calculated using the FIFO (first-in, first-out) method. Provision is made for obsolete, slow-moving or defective items where appropriate.

##### Financial instruments

Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the instrument.
Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after deducting all of its liabilities.
Financial assets and liabilities are only offset in the Balance Sheet when, and only when there exists a legally enforceable right to set off the recognised amounts and the Company intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

Basic financial assets
Basic financial assets receivable within one year, such as trade debtors and bank balances, are measured at transaction price less any impairment.
Basic financial assets receivable within more than one year are measured at amortised cost less any impairment.

Financial assets are derecognised when and only when the contractual rights to the cash flows from the financial asset expire or are settled, or the Company transfers to another party substantially all of the risks and rewards of ownership of the financial asset, or the Company, despite having retained some, but not all, significant risks and rewards of ownership, has transferred control of the asset to another party.

Basic financial liabilities
Basic financial liabilities that have no stated interest rate and are payable within one year, such as trade creditors, are measured at transaction price.
Other basic financial liabilities are measured at amortised cost.

Financial liabilities are derecognised when the company’s contractual obligations expire or are discharged or cancelled.

#### 2. Employees

| 2025 |  | 2024
| Number |  | Number
Monthly average number of persons employed by the Company during the year, including directors | 60 |  | 59

#### 3. Intangible assets

| Goodwill |  | Development costs |  | Total
| £ |  | £ |  | £
Cost |  |  |  |  |
At 01 July 2024 | 71,057 |  | 39,309 |  | 110,366
Additions | 47,480 |  | 67,868 |  | 115,348
At 30 June 2025 | 118,537 |  | 107,177 |  | 225,714
Accumulated amortisation |  |  |  |  |
At 01 July 2024 | 71,057 |  | 7,864 |  | 78,921
Charge for the financial year | 9,496 |  | 21,435 |  | 30,931
At 30 June 2025 | 80,553 |  | 29,299 |  | 109,852
Net book value |  |  |  |  |
At 30 June 2025 | 37,984 |  | 77,878 |  | 115,862
At 30 June 2024 | 0 |  | 31,445 |  | 31,445

#### 4. Tangible assets

| Leasehold improve- ments |  | Plant and machinery |  | Vehicles |  | Fixtures and fittings |  | Office equipment |  | Total
| £ |  | £ |  | £ |  | £ |  | £ |  | £
Cost |  |  |  |  |  |  |  |  |  |  |
At 01 July 2024 | 130,896 |  | 382,952 |  | 287,030 |  | 168,678 |  | 225,712 |  | 1,195,268
Additions | 0 |  | 137,602 |  | 0 |  | 5,310 |  | 27,905 |  | 170,817
Disposals | 0 |  | 0 |  | ( 14,900) |  | 0 |  | 0 |  | ( 14,900)
Transfers | 0 |  | ( 116,052) |  | 0 |  | 0 |  | 116,052 |  | 0
At 30 June 2025 | 130,896 |  | 404,502 |  | 272,130 |  | 173,988 |  | 369,669 |  | 1,351,185
Accumulated depreciation |  |  |  |  |  |  |  |  |  |  |
At 01 July 2024 | 74,972 |  | 194,888 |  | 143,109 |  | 160,774 |  | 211,760 |  | 785,503
Charge for the financial year | 19,276 |  | 76,300 |  | 39,851 |  | 4,601 |  | 40,116 |  | 180,144
Disposals | 0 |  | 0 |  | ( 14,900) |  | 0 |  | 0 |  | ( 14,900)
Transfers | 0 |  | ( 69,408) |  | 0 |  | 0 |  | 69,408 |  | 0
At 30 June 2025 | 94,248 |  | 201,780 |  | 168,060 |  | 165,375 |  | 321,284 |  | 950,747
Net book value |  |  |  |  |  |  |  |  |  |  |
At 30 June 2025 | 36,648 |  | 202,722 |  | 104,070 |  | 8,613 |  | 48,385 |  | 400,438
At 30 June 2024 | 55,924 |  | 188,064 |  | 143,921 |  | 7,904 |  | 13,952 |  | 409,765

#### 5. Debtors

| 2025 |  | 2024
| £ |  | £
Trade debtors | 534,316 |  | 591,968
Prepayments | 10,908 |  | 18,786
Other debtors | 340,400 |  | 344,323
| 885,624 |  | 955,077

#### 6. Creditors: amounts falling due within one year

| 2025 |  | 2024
| £ |  | £
Trade creditors | 87,776 |  | 94,713
Accruals and deferred income | 567,715 |  | 658,306
Corporation tax | 97,427 |  | 72,748
Other taxation and social security | 187,375 |  | 187,282
Other creditors | 16,682 |  | 14,684
| 956,975 |  | 1,027,733

#### 7. Called-up share capital

| 2025 |  | 2024
| £ |  | £
Allotted, called-up and fully-paid |  |  |
60 Ordinary shares of £ 1.00 each | 60 |  | 60

#### 8. Ultimate controlling party

Parent Company:

Roundham Holdings Limited, incorporated in England and Wales.
Sigma House, Oak View Close, Edginswell Park, Torquay, TQ2 7FF.