IRIS Accounts Production v25.4.0.155 08850377 Board of Directors 1.8.24 31.7.25 31.7.25 false true false false true false iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh 08850377 2024-07-31 08850377 2025-07-31 08850377 2024-08-01 2025-07-31 08850377 2023-07-31 08850377 2023-08-01 2024-07-31 08850377 2024-07-31 08850377 ns15:EnglandWales 2024-08-01 2025-07-31 08850377 ns14:PoundSterling 2024-08-01 2025-07-31 08850377 ns10:Director1 2024-08-01 2025-07-31 08850377 ns10:PrivateLimitedCompanyLtd 2024-08-01 2025-07-31 08850377 ns10:SmallEntities 2024-08-01 2025-07-31 08850377 ns10:AuditExempt-NoAccountantsReport 2024-08-01 2025-07-31 08850377 ns10:SmallCompaniesRegimeForAccounts 2024-08-01 2025-07-31 08850377 ns10:FullAccounts 2024-08-01 2025-07-31 08850377 ns10:Director2 2024-08-01 2025-07-31 08850377 ns10:RegisteredOffice 2024-08-01 2025-07-31 08850377 ns5:CurrentFinancialInstruments 2025-07-31 08850377 ns5:CurrentFinancialInstruments 2024-07-31 08850377 ns5:ShareCapital 2025-07-31 08850377 ns5:ShareCapital 2024-07-31 08850377 ns5:RetainedEarningsAccumulatedLosses 2025-07-31 08850377 ns5:RetainedEarningsAccumulatedLosses 2024-07-31 08850377 ns5:FurnitureFittings 2024-08-01 2025-07-31 08850377 ns5:ComputerEquipment 2024-08-01 2025-07-31 08850377 ns5:FurnitureFittings 2024-07-31 08850377 ns5:ComputerEquipment 2024-07-31 08850377 ns5:FurnitureFittings 2025-07-31 08850377 ns5:ComputerEquipment 2025-07-31 08850377 ns5:FurnitureFittings 2024-07-31 08850377 ns5:ComputerEquipment 2024-07-31 08850377 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2025-07-31 08850377 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2024-07-31 08850377 ns5:DeferredTaxation 2024-07-31 08850377 ns5:DeferredTaxation 2024-08-01 2025-07-31 08850377 ns5:DeferredTaxation 2025-07-31

REGISTERED NUMBER: 08850377 (England and Wales)

| Associate Trainers Limited |

| Unaudited financial statements |

| for the year ended 31 July 2025 |

Associate Trainers Limited (Registered number: 08850377)

Contents of the financial statements

For The Year Ended 31 July 2025

Page |

Company information | 1 |

Balance sheet | 2 |

Notes to the financial statements | 4 |

Associate Trainers Limited

Company information

For The Year Ended 31 July 2025

| Directors: | I Davies

| Miss E Rattenbury

| Registered office: | Construction House

| Runwell Road

| Wickford

| Essex

| SS11 7HQ

| Registered number: | 08850377 (England and Wales)

| Accountants: | Clay Ratnage Strevens & Hills

| Chartered Accountants

| Construction House, Runwell Road

| Wickford

| Essex

| SS11 7HQ

Associate Trainers Limited (Registered number: 08850377)

Balance sheet

31 July 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

Fixed assets

Tangible assets | 4 | 14,669 |  | 12,614 |  |

Current assets

Debtors | 5 | 79,240 |  | 290,274 |  |

Other debtors | 2,075 |  | 4,465 |  |

Cash at bank | 208,078 |  | 41,790 |  |

289,393 |  | 336,529 |  |

Creditors

Amounts falling due within one year | 6 | 89,347 |  | 121,966 |  |

Net current assets | 200,046 |  | 214,563 |  |

Total assets less current liabilities | 214,715 |  | 227,177 |  |

Provisions for liabilities | 7 | 3,668 |  | 3,154 |  |

Net assets | 211,047 |  | 224,023 |  |

Capital and reserves

Called up share capital | 100 |  | 100 |  |

Retained earnings | 210,947 |  | 223,923 |  |

211,047 |  | 224,023 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 July 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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.

Associate Trainers Limited (Registered number: 08850377)

Balance sheet - continued

31 July 2025

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 Statement of income and retained earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 5 November 2025 and were signed on its behalf by:

I Davies - Director

Associate Trainers Limited (Registered number: 08850377)

Notes to the financial statements

For The Year Ended 31 July 2025

1. | Statutory information

| Associate Trainers Limited 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.

| Revenue recognition

| Revenue is recognised to the extent that it is probable that the economic benefits will flow to the company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

| Fixtures and fittings | - | Straight line over 10 years

| Computer equipment | - | 25% on reducing balance

| 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 profit or loss.

Associate Trainers Limited (Registered number: 08850377)

Notes to the financial statements - continued

For The Year Ended 31 July 2025

2. | Accounting policies - continued

| Financial instruments

| The company has elected to apply the provisions of Section 11 "Basic Financial Instruments" of FRS 102 to all of its financial instruments.

| Financial instruments are recognised in the company's Balance sheet when the company becomes party to the contractual provisions of the instrument.

| Basic financial assets

| Basic financial assets, which include trade and other receivables, cash and bank balances, are initially measured at their transaction price including transaction costs and are subsequently carried at their amortised cost using the effective interest method, less any provision for impairment, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest.

| Discounting is omitted where the effect of discounting is immaterial. The company's cash and cash equivalents, trade and most other receivables due with the operating cycle fall into this category of financial instruments.

| Taxation

| Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

| Current or deferred taxation assets and liabilities are not discounted.

| Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

| Deferred tax

| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

| Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

| 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.

Associate Trainers Limited (Registered number: 08850377)

Notes to the financial statements - continued

For The Year Ended 31 July 2025

2. | Accounting policies - continued

| Pension costs and other post-retirement benefits

| The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

| Debtors

| Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

| Creditors

| Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

| Dividends

| Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.

3. | Employees and directors

| The average number of employees during the year was 3 (2024 - 3 ) .

Associate Trainers Limited (Registered number: 08850377)

Notes to the financial statements - continued

For The Year Ended 31 July 2025

4. | Tangible fixed assets

| Fixtures |

| and |  | Computer |

| fittings |  | equipment |  | Totals

£ | £ | £ |

| Cost

| At 1 August 2024 | 3,971 |  | 19,102 |  | 23,073 |  |

| Additions | - |  | 5,102 |  | 5,102 |  |

| At 31 July 2025 | 3,971 |  | 24,204 |  | 28,175 |  |

| Depreciation

| At 1 August 2024 | 331 |  | 10,128 |  | 10,459 |  |

| Charge for year | 397 |  | 2,650 |  | 3,047 |  |

| At 31 July 2025 | 728 |  | 12,778 |  | 13,506 |  |

| Net book value

| At 31 July 2025 | 3,243 |  | 11,426 |  | 14,669 |  |

| At 31 July 2024 | 3,640 |  | 8,974 |  | 12,614 |  |

5. | Debtors: amounts falling due within one year |

2025 | 2024 |

£ | £ |

| Trade debtors | 45,828 |  | 88,632 |  |

| Directors' current accounts | 33,412 |  | 201,642 |  |

79,240 |  | 290,274 |  |

| Included within other debtors due within one year is a loan to I Davies, a director, amounting to £33,412 (2024 - £201,642) and the maximum balance outstanding during the year was £201,642 (2024 - £378,642). Interest was charged at the official rate of interest.

Associate Trainers Limited (Registered number: 08850377)

Notes to the financial statements - continued

For The Year Ended 31 July 2025

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

2025 | 2024 |

£ | £ |

| Trade creditors | 8,633 |  | 17,765 |  |

| Corporation tax | 52,141 |  | 52,943 |  |

| Social security and other taxes | - |  | 886 |  |

| VAT | 24,473 |  | 46,246 |  |

| Net wages | - |  | (1,575 | ) |

| Accruals | 4,100 |  | 5,701 |  |

89,347 |  | 121,966 |  |

7. | Provisions for liabilities

2025 | 2024 |

£ | £ |

| Deferred tax

| Deferred tax | 514 |  | 546 |  |

| Deferred tax b/fwd | 3,154 |  | 2,608 |  |

3,668 |  | 3,154 |  |

| Deferred |

| tax |

£ |

| Balance at 1 August 2024 | 3,154 |  |

| Charge to Statement of income and retained earnings during year | 514 |  |

| Balance at 31 July 2025 | 3,668 |  |

8. | Pension commitments

| The company operates a defined contributions pension scheme. The assets of the scheme are held separately from those of the company in an independently administered fund. The pension cost represents contributions payable by the company to the fund and amounted to £653 (2024 - £533).