REGISTERED NUMBER: 12715342 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 January 2025

for

Trained by BV Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

B Vaughan

REGISTERED OFFICE:

88-94 West Street

Bedminster

Bristol

Bristol

BS3 3LL

REGISTERED NUMBER:

12715342 (England and Wales)

ACCOUNTANTS:

Kingscote Accountancy Limited

77-81 Alma Road

Clifton

Bristol

BS8 2DP

FIXED ASSETS

Tangible assets

4

14,041

14,909

CURRENT ASSETS

Debtors

5

148,926

120,748

Cash at bank

18,257

15,813

167,183

136,561

CREDITORS

Amounts falling due within one year

6

117,040

130,224

NET CURRENT ASSETS

50,143

6,337

TOTAL ASSETS LESS CURRENT LIABILITIES

64,184

21,246

PROVISIONS FOR LIABILITIES

2,286

4,477

NET ASSETS

61,898

16,769

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

61,798

16,669

61,898

16,769

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 14 October 2025 and were signed by:

B Vaughan - Director

1.	STATUTORY INFORMATION

Trained by BV Ltd 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 etc

-

15% on reducing balance and 15% on 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.

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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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 5 (2024 - 5 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 February 2024

24,706

Additions

1,812

At 31 January 2025

26,518

DEPRECIATION

At 1 February 2024

9,797

Charge for year

2,680

At 31 January 2025

12,477

NET BOOK VALUE

At 31 January 2025

14,041

At 31 January 2024

14,909

5.

DEBTORS

31.1.25

31.1.24

£

£

Amounts falling due within one year:

Trade debtors

2,848

13,794

Other debtors

6,500

(14

)

9,348

13,780

Amounts falling due after more than one year:

Other debtors

139,578

106,968

Aggregate amounts

148,926

120,748

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.1.25

31.1.24

£

£

Trade creditors

2,173

1,012

Taxation and social security

100,253

111,876

Other creditors

14,614

17,336

117,040

130,224

7.	RELATED PARTY DISCLOSURES

As at the year-end, Trained By BV Ltd was owed by The Fix (TBV) Ltd £139,578 (2024: £106,968).

The Fix (TBV) Ltd became a 100% owned subsidiary of Trained By BV Ltd in November 2024.