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Company No: 05542032 (England and Wales)

# CPD TRAINING (UK) LIMITED

### Unaudited Financial Statements
For the financial year ended 31 August 2025
Pages for filing with the registrar

CPD TRAINING (UK) LIMITED

## Unaudited Financial Statements

For the financial year ended 31 August 2025

Contents

CPD TRAINING (UK) LIMITED

## COMPANY INFORMATION

For the financial year ended 31 August 2025
CPD TRAINING (UK) LIMITED

## COMPANY INFORMATION (continued)

For the financial year ended 31 August 2025

DIRECTOR | Mr Christopher James Taylor

REGISTERED OFFICE | 18 Northgate
| Sleaford
| Lincolnshire
| NG34 7BJ
| United Kingdom

BUSINESS ADDRESS | 52 Scarcroft Road
| York
| North Yorkshire
| YO23 1NF

COMPANY NUMBER | 05542032 (England and Wales)

ACCOUNTANT | Duncan & Toplis Limited
| 18 Northgate
| Sleaford
| Lincolnshire
| NG34 7BJ

CPD TRAINING (UK) LIMITED

## STATEMENT OF FINANCIAL POSITION

As at 31 August 2025
CPD TRAINING (UK) LIMITED

## STATEMENT OF FINANCIAL POSITION (continued)

As at 31 August 2025

| Note | 2025 |  | 2024
|  | £ |  | £
Fixed assets |  |  |  |
Tangible assets | 3 | 1,265 |  | 1,632
Investment property | 4 | 780,000 |  | 745,000
|  | 781,265 |  | 746,632
Current assets |  |  |  |
Debtors | 5 | 51,997 |  | 51,563
Cash at bank and in hand |  | 517,878 |  | 382,938
|  | 569,875 |  | 434,501
Creditors: amounts falling due within one year | 6 | ( 109,316) |  | ( 117,915)
Net current assets |  | 460,559 |  | 316,586
Total assets less current liabilities |  | 1,241,824 |  | 1,063,218
Provision for liabilities |  | ( 42,073) |  | ( 33,418)
Net assets |  | 1,199,751 |  | 1,029,800
Capital and reserves |  |  |  |
Called-up share capital | 7 | 1,000 |  | 1,000
Profit and loss account | 9 | 1,198,751 |  | 1,028,800
Total shareholder's funds |  | 1,199,751 |  | 1,029,800

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

Director's 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 director acknowledges 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 CPD Training (UK) Limited (registered number: 05542032) were approved and authorised for issue by the Director on 11 November 2025. They were signed on its behalf by:

Mr Christopher James Taylor Director |

CPD TRAINING (UK) LIMITED

## NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 31 August 2025
CPD TRAINING (UK) LIMITED

## NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 31 August 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

CPD Training (UK) Limited (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 18 Northgate, Sleaford, Lincolnshire, NG34 7BJ, United Kingdom. The principal place of business is 52 Scarcroft Road, York, North Yorkshire, YO23 1NF.
The financial statements have been prepared under the historical cost convention, modified to include the revaluation of freehold properties and to include investment properties and 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 director has assessed the Statement of Financial Position and likely future cash flows at the date of approving these financial statements. The director has 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 is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.
Turnover is recognised when the significant risks and rewards are considered to have been transferred to the customer.

##### 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 Statement of Financial Position 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 current tax rates and laws. Deferred tax assets and liabilities are not discounted.
The carrying amount of deferred tax assets are reviewed at each reporting date and a valuation allowance is set up against deferred tax assets so that the net carrying amount equals the highest amount that is more likely than not to be recovered based on current or future taxable profit.

##### 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 or reducing balance basis over its expected useful life, as follows:

Plant and machinery etc. | 15 % reducing balance

##### Investment property

Investment property is initially recognised at cost, which includes the purchase cost and any directly attributable expenditure. Subsequently it is measured at fair value at each reporting date with changes in fair value recognised in profit or loss. Deferred taxation is provided on these gains at the rate expected to apply when the property is sold.
The fair value is determined annually by the director, on an open market value for existing use basis.

#### 2. Employees

| 2025 |  | 2024
| Number |  | Number
Monthly average number of persons employed by the Company during the year, including the director | 1 |  | 1

#### 3. Tangible assets

| Plant and machinery etc. |  | Total
| £ |  | £
Cost |  |  |
At 01 September 2024 | 6,431 |  | 6,431
Disposals | ( 858) |  | ( 858)
At 31 August 2025 | 5,573 |  | 5,573
Accumulated depreciation |  |  |
At 01 September 2024 | 4,799 |  | 4,799
Charge for the financial year | 229 |  | 229
Disposals | ( 720) |  | ( 720)
At 31 August 2025 | 4,308 |  | 4,308
Net book value |  |  |
At 31 August 2025 | 1,265 |  | 1,265
At 31 August 2024 | 1,632 |  | 1,632

#### 4. Investment property

| Investment property
| £
Valuation |
As at 01 September 2024 | 745,000
Fair value movement | 35,000
As at 31 August 2025 | 780,000

Valuation

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

Historic cost

If the investment properties had been accounted for under the cost accounting rules, the properties would have been measured as follows:

| 2025 |  | 2024
| £ |  | £
Historic cost | 612,973 |  | 612,973

#### 5. Debtors

| 2025 |  | 2024
| £ |  | £
Trade debtors | 17,839 |  | 27,225
Other debtors | 34,158 |  | 24,338
| 51,997 |  | 51,563

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

| 2025 |  | 2024
| £ |  | £
Taxation and social security | 63,866 |  | 65,527
Other creditors | 45,450 |  | 52,388
| 109,316 |  | 117,915

#### 7. Called-up share capital

| 2025 |  | 2024
| £ |  | £
Allotted, called-up and fully-paid |  |  |
1,000 Ordinary shares of £ 1.00 each | 1,000 |  | 1,000

#### 8. Related party transactions

Transactions with the entity's director

| 2025 |  | 2024
| £ |  | £
Balance outstanding at start of year | 20,888 |  | 14,631
Amounts advanced | 30,082 |  | 29,569
Amounts repaid | (27,312) |  | (23,312)
Balance outstanding at end of year | 23,658 |  | 20,888

Interest is charged on the overdrawn directors loan accounts at the official rate where applicable. The loans made to the directors are unsecured and repayable on demand.

#### 9. Reserves

Included within reserves are non distributable reserves of £125,270 (2024: £99,028) in relation to the revaluation of the investment properties.