ACCOUNTS - Final Accounts

Registered number: 04435001

PRODOC TRAINING LIMITED

UNAUDITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MAY 2025


PRODOC TRAINING LIMITED

CONTENTS

	Page
Statement of Financial Position	1
Notes to the Financial Statements	2 - 4


PRODOC TRAINING LIMITED REGISTERED NUMBER:04435001

STATEMENT OF FINANCIAL POSITION

AS AT 31 MAY 2025

		2025		2024
Note		£		£

Fixed assets
Tangible assets	4		-		229
Current assets
Debtors: amounts falling due within one year	5	3,351		2,346
Cash at bank and in hand		125,572		129,575
		128,923		131,921
Creditors: amounts falling due within one year	6	(63,692)		(51,911)
Net current assets			65,231		80,010

Net assets			65,231		80,239

Capital and reserves
Called up share capital	7	1	1
Profit and loss account		65,230	80,238
		65,231	80,239

The director considers that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The director acknowledges her responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf by:

G I Scott

Director

Date: 8 October 2025

The notes on pages 2 to 4 form part of these financial statements.

Page 1


PRODOC TRAINING LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MAY 2025

1.	General information

Prodoc Training Limited is a limited liability company incorporated in England and Wales with a registered office at 21 Theobald Road, Croydon, Surrey, CR0 3RN.
The principal activity of the company continued to be that of professional document training.

2.Accounting policies

2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

2.2

Turnover

Turnover comprises revenue recognised by the company in respect of services supplied during the period, exclusive of Value Added Tax and trade discounts.

2.3

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Depreciation is provided on the following basis:

Office equipment

25%

straight Line

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.
Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in the Statement of Comprehensive Income.

2.4

Debtors

Short term debtors are measured at transaction price, less any impairment.

2.5

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty.

2.6

Creditors

Short term creditors are measured at the transaction price.

Page 2


PRODOC TRAINING LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MAY 2025

2.Accounting policies (continued)

2.7

Taxation

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the Company operates and generates income.

Employees

The average monthly number of employees, including directors, during the year was 1 (2024 - 1).

4.	Tangible fixed assets

	Fixtures & fittings	Office equipment	Total
	£	£	£
Cost or valuation
At 1 June 2024	1,340	2,126	3,466
At 31 May 2025	1,340	2,126	3,466
Depreciation
At 1 June 2024	1,340	1,897	3,237
Charge for the year on owned assets	-	229	229
At 31 May 2025	1,340	2,126	3,466
Net book value
At 31 May 2025	-	-	-
At 31 May 2024	-	229	229

Page 3


PRODOC TRAINING LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MAY 2025

Debtors

					2025	2024
					£	£


Trade debtors	-	2,346
Other debtors	3,351	-
	3,351	2,346

6.	Creditors: Amounts falling due within one year
		2025	2024
		£	£

Taxation and social security	-	4,226
Other creditors	60,488	44,661
Accruals and deferred income	3,204	3,024
	63,692	51,911

7.	Share capital
		2025	2024
		£	£

Allotted, called up and fully paid

1 (2024 - 1) Ordinary share of £1	1	1

Page 4