CB Training (UK) Ltd

	Page
Accountant's Report	1
Balance Sheet	2
Notes to the Financial Statements	3—4

Report to the directors on the preparation of the unaudited statutory accounts of CB Training (UK) Ltd for the year ended 31 March 2025

In order to assist you to fulfil your duties under the Companies Act 2006, I have prepared for your approval the accounts of CB Training (UK) Ltd for the year ended 31 March 2025 which comprise the Profit and Loss Account, the Balance Sheet and the related notes from the accounting records and from information and explanations you have given to us.

As a practising member of the Institute of Financial Accountants (IFA), we are subject to its ethical and other professional requirements which are detailed at https://www.ifa.org.uk/about-us/acting-in-the-public-interest/memberregulations.

This report is made solely to the directors of CB Training (UK) Ltd , as a body, in accordance with the terms of our engagement letter dated 29 June 2013. Our work has been undertaken solely to prepare for your approval the accounts of CB Training (UK) Ltd and state those matters that we have agreed to state to the directors of CB Training (UK) Ltd , as a body, in this report. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than CB Training (UK) Ltd and its directors, as a body, for our work or for this report.

It is your duty to ensure that CB Training (UK) Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of CB Training (UK) Ltd . You consider that CB Training (UK) Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit of the accounts of CB Training (UK) Ltd . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.

Signed

Laurence Denton

16/10/2025

3NT Ltd

38 Arden Road

Desborough

Kettering

Northants

NN14 2WJ

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CB Training (UK) Ltd

Balance Sheet

As At 31 March 2025

Balance Sheet

Registered number: 07578441

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		45,307		59,665

			45,307		59,665
CURRENT ASSETS
Debtors	5	79,439		65,291
Cash at bank and in hand		277,469		264,409

		356,908		329,700
Creditors: Amounts Falling Due Within One Year	6	(134,171 )		(122,851 )

NET CURRENT ASSETS (LIABILITIES)			222,737		206,849

TOTAL ASSETS LESS CURRENT LIABILITIES			268,044		266,514

NET ASSETS			268,044		266,514

CAPITAL AND RESERVES
Called up share capital	8		100		100
Profit and Loss Account			267,944		266,414

SHAREHOLDERS' FUNDS			268,044		266,514

For the year ending 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr C M Brailey Director	Mrs G M Brailey Director
16/10/2025

The notes on pages 3 to 4 form part of these financial statements.

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CB Training (UK) Ltd

Notes to the Financial Statements

For The Year Ended 31 March 2025

Notes to the Financial Statements

1. General Information

CB Training (UK) Ltd Registered number 07578441 is a limited by shares company incorporated in England & Wales. The Registered Office is Unit 30 Burkitt Road, Earlstrees Industrial Estate, Corby, Northants , NN17 4DT.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements are prepared under the historical cost convention and in accordance with the Financial Reporting Standard for Smaller Entities (effective April 2008).

2.2. Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are stated at cost less depreciation. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery	25% Reducing Balance
Motor Vehicles	25% Reducing Balance
Fixtures & Fittings	25% Reducing Balance

2.4. Taxation

The charge for taxation takes into account taxation deferred as a result of timing differences between the treatment of certain items for taxation and accounting purposes. In general, deferred taxation is recognised in respect of timing differences that have originated but not reversed at the balance sheet date. However, deferred tax assets are recognised only to the extent that the directors consider that it is more likely than not that there will be suitable taxable profits from which the future reversal of the underlying timing differences can be deducted. Deferred taxation is measured on a non-discounted basis at the tax rates that are expected to apply in periods in which the timing differences reverse, based on tax rates and the law enacted or substantively enacted at the balance sheet date.

2.5. Registrar Filing Requirements

The company has taken advantage of Companies Act 2006 section 444(1) and opted not to file the profit and loss account, directors report, and notes to the financial statements relating to the profit and loss account. The notes which are not included have been hidden but original note numbering has remained the same for those that are present.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 9 (2024: 10)

4. Tangible Assets

	Plant & Machinery	Motor Vehicles	Fixtures & Fittings	Total
	£	£	£	£
Cost
As at 1 April 2024	25,295	100,688	7,908	133,891
Additions	116	-	1,283	1,399
Disposals	(8,118 )	-	(1,095 )	(9,213 )

As at 31 March 2025	17,293	100,688	8,096	126,077

Depreciation
As at 1 April 2024	20,989	48,339	4,898	74,226
Provided during the period	1,035	13,087	982	15,104
Disposals	(7,834 )	-	(726 )	(8,560 )

As at 31 March 2025	14,190	61,426	5,154	80,770

Net Book Value
As at 31 March 2025	3,103	39,262	2,942	45,307

As at 1 April 2024	4,306	52,349	3,010	59,665

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CB Training (UK) Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

5. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	67,591	55,779
Prepayments and accrued income	2,590	2,530
Deferred tax current asset	9,258	6,982

	79,439	65,291

6. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	8,448	15,430
Corporation tax	60,090	45,186
Other taxes and social security	1,147	1,251
VAT	46,556	47,691
Other creditors	12,270	10,699
Accruals and deferred income	2,940	2,260
Directors' loan accounts	2,720	334

	134,171	122,851

7. Deferred Taxation

The provision for deferred taxation is made up of accelerated capital allowances

8. Share Capital

	2025	2024
Allotted, called up and fully paid	£	£
98 Ordinary Shares of £ 1 each	98	98
2 Ordinary A shares of £ 1 each	2	2

	100	100

9. Directors Advances, Credits and Guarantees

Dividends paid to directors

	2025	2024
	£	£
Mr C M Brailey	74,880	81,940
Mrs G M Brailey	74,880	81,940

10. Dividends

	2025	2024
	£	£
On equity shares:
Interim dividend paid	172,460	186,880

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