| Learn 2 Pass HGV Training Limited |
| Registered Number:13614978 |
For the year ended 30 September 2025
England and Wales
Unaudited Financial Statements
For the year ended 30 September 2025
Learn 2 Pass HGV Training Limited
Contents Page
1
Statement of Financial Position
2 to 3
Notes to the Financial Statements
Learn 2 Pass HGV Training Limited
Statement of Financial Position
2024
2025
| Property, plant and equipment |
30,770
32,034
2
30,770
32,034
250,120
| Cash and cash equivalents |
47,594
47,594
250,120
| Trade and other payables: amounts falling due within one year |
(96,630)
(65,846)
3
153,490
(18,252)
Net current liabilities
| Total assets less current liabilities |
12,518
185,524
12,518
Net assets
185,524
100
100
12,418
185,424
12,518
185,524
Shareholders' funds
| For the year ended 30 September 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 of its financial statements for the year ended 30 September 2025 in accordance with Section 476 of the Companies Act 2006 |
| The directors acknowledge their responsibilities for:a) ensuring that the company keeps proper 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 Section 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. |
| In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered. |
| The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. |
| Mr Peter Lawrence Kohn Director |
| These financial statements were approved and authorised for issue by the Board on 13 November 2025 and were signed by: |
| The notes form part of these financial statements |
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For the year ended 30 September 2025
Learn 2 Pass HGV Training Limited
Notes to the Financial Statements
Statutory Information
| Learn 2 Pass HGV Training Limited is a private limited company, limited by shares, domiciled in England and Wales, registration number |
| 13614978. |
30 Halfway Road
Sheerness
Kent
ME12 3AU
| The presentation currency is £ sterling. |
Basis of preparing the financial statements
| These financial statements have been prepared in accordance with the provisions of Section 1A of Financial Reporting Standard 102 ''The |
| Financial Reporting Standard applicable in the UK and Republic of Ireland'' and the Companies Act 2006. The financial statements have |
| been prepared under the historical costs convention as modified by the revaluation of certain assets. |
Revenue recognition
| Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax or other similar sales taxes. |
Property, plant and equipment
| Property, plant and equipment, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis: |
Plant and Machinery
Computer Equipment
Motor Vehicles
Furniture and Fittings
Government grants
| Government grants received are credited to deferred income. Grants towards capital expenditure are released to the profit and loss account over the expected useful life of the assets. Grants received towards revenue expenditure are released to the profit and loss account as the related expenditure is incurred. |
Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straightline basis over the period of the lease.
Pension costs and other post-retirement benefits
| The company operates a defined contribution pension scheme for the benefit of its directors/and employees. Contributions payable are charged to the profit and loss account in the period in which they are payable. |
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For the year ended 30 September 2025
Learn 2 Pass HGV Training Limited
Notes to the Financial Statements Continued
| 2. Property, plant and equipment |
Motor Vehicles
60,688
1,533
333
44,242
14,580
9,000
-
-
9,000
-
53,242
333
1,533
69,688
14,580
| Provision for depreciation and impairment |
28,654
384
193
21,969
6,108
Charge for year
10,264
288
35
7,820
2,121
38,918
672
228
29,789
8,229
6,351
23,453
105
861
30,770
8,472
22,273
140
1,149
32,034
| 3. Trade and other payables: amounts falling due within one year |
2024
2025
| Taxation and social security |
26,647
29,232
39,199
67,398
65,846
96,630
| 4. Average number of persons employed |
During the year the average number of employees was 0
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