REGISTERED NUMBER: 06396472 (England and Wales)

Unaudited Financial Statements for the Year Ended 30 September 2025

for

ABC Plant Training Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Mr A C Capaldi

REGISTERED OFFICE:

59 Brooklyn Road

Cheltenham

Gloucestershire

GL51 8DT

REGISTERED NUMBER:

06396472 (England and Wales)

ACCOUNTANTS:

Francis & Co

Second Floor

123 Promenade

Cheltenham

Gloucestershire

GL50 1NW

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

3,228

4,265

3,228

4,265

CURRENT ASSETS

Cash at bank

15,623

14,027

CREDITORS

Amounts falling due within one year

6

5,903

5,388

NET CURRENT ASSETS

9,720

8,639

TOTAL ASSETS LESS CURRENT LIABILITIES

12,948

12,904

CREDITORS

Amounts falling due after more than one year

7

12,503

12,510

NET ASSETS

445

394

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

345

294

SHAREHOLDERS' FUNDS

445

394

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 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:

Mr A C Capaldi - Director

1.	STATUTORY INFORMATION

ABC Plant Training 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.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2007, is being amortised evenly over its estimated useful life of five years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

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

-

33% on cost and 20% on reducing balance

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 1 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 October 2024

and 30 September 2025

40,000

AMORTISATION

At 1 October 2024

and 30 September 2025

40,000

NET BOOK VALUE

At 30 September 2025

-

At 30 September 2024

-

5.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 October 2024

and 30 September 2025

29,102

DEPRECIATION

At 1 October 2024

24,837

Charge for year

1,037

At 30 September 2025

25,874

NET BOOK VALUE

At 30 September 2025

3,228

At 30 September 2024

4,265

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.9.25

30.9.24

£

£

Bank loans and overdrafts

2,000

2,000

Taxation and social security

2,792

2,279

Other creditors

1,111

1,109

5,903

5,388

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

30.9.25

30.9.24

£

£

Bank loans

1,264

3,127

Other creditors

11,239

9,383

12,503

12,510