Proactive Training Limited - Filleted accounts

Registered number

05744581

Proactive Training Limited

Filleted Accounts

31 March 2025

Proactive Training Limited
Registered number:		05744581
Balance Sheet
as at 31 March 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	3		875,811			858,423

Current assets
Stocks		1,444			1,680
Debtors	4	146,879			146,879
Cash at bank and in hand		394,466			382,864
		542,789			531,423

Creditors: amounts falling due within one year	5	(150,568)			(159,432)

Net current assets			392,221			371,991

Total assets less current liabilities			1,268,032			1,230,414

Creditors: amounts falling due after more than one year	6		(320,117)			(303,000)

Provisions for liabilities			(15,110)			(10,345)


Net assets			932,805			917,069

Capital and reserves
Called up share capital			2			2
Revaluation reserve	8		40,000			40,000
Profit and loss account			892,803			877,067

Shareholders' funds			932,805			917,069

The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




S. Boden
Director
Approved by the board on 24 October 2025

Proactive Training Limited
Notes to the Accounts
for the year ended 31 March 2025


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Turnover
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Plant and machinery			25% reducing balance method
	Motor Vehicles			25% reducing balance method

	Stocks
	Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Provisions
	Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.

	Pensions
	Contributions to defined contribution plans are expensed in the period to which they relate.


2	Employees					2025		2024
Number							Number

	Average number of persons employed by the company					3		3


3	Tangible fixed assets
		Land and buildings		Plant and machinery etc		Motor vehicles		Total
£			£		£		£
	Cost
	At 1 April 2024	845,771		62,107		11,895		919,773
	Additions	-		-		25,956		25,956
	At 31 March 2025	845,771		62,107		37,851		945,729

	Depreciation
	At 1 April 2024	-		56,006		5,344		61,350
	Charge for the year	-		1,525		7,043		8,568
	At 31 March 2025	-		57,531		12,387		69,918

	Net book value
	At 31 March 2025	845,771		4,576		25,464		875,811
	At 31 March 2024	845,771		6,101		6,551		858,423


	Freehold land and buildings:					2025		2024
£							£
	Historical cost					834,180		805,771
	Cumulative depreciation based on historical cost					-		-
						834,180		805,771


4	Debtors					2025		2024
£							£

	Other debtors					146,879		146,879


5	Creditors: amounts falling due within one year					2025		2024
£							£

	Obligations under finance lease and hire purchase contracts					5,129		-
	Trade creditors					3,278		1,697
	Taxation and social security costs					96,867		106,541
	Other creditors					45,294		51,194
						150,568		159,432


6	Creditors: amounts falling due after one year					2025		2024
£							£

	Bank loans					303,000		303,000
	Obligations under finance lease and hire purchase contracts					17,117		-
						320,117		303,000


7	Loans					2025		2024
£							£
	Creditors include:

	Secured bank loans					303,000		303,000

	[Give an indication of the nature and form of the security for the bank loans]


8	Revaluation reserve					2025		2024
£							£

	At 1 April 2024					40,000		40,000

	At 31 March 2025					40,000		40,000


9	Loans to directors
	Description and conditions	B/fwd	Paid		Repaid		C/fwd
£			£		£		£
	Mr. S L Boden
	[Loan 1]	107,549		-		-		107,549

		107,549		-		-		107,549


10	Controlling party

	The director controls the company.


11	Other information

	Proactive Training Limited is a private company limited by shares and incorporated in England. Its registered office is:
	1 Clay Close Lane
	Impington
	Cambridge
	CB24 9NE