REGISTERED NUMBER: 05701469 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

FOR

KO PREMIER TRAINING & ASSESSMENT LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

A K Ouda

Mrs M Ouda

SECRETARY:

Mrs M Ouda

REGISTERED OFFICE:

Newtown House

38 Newtown Road

Liphook

Hampshire

GU30 7DX

REGISTERED NUMBER:

05701469 (England and Wales)

ACCOUNTANTS:

Traviss & Co Ltd

Chartered Certified Accountants

Newtown House

38 Newtown Road

Liphook

Hampshire

GU30 7DX

FIXED ASSETS

Tangible assets

4

1,693

2,257

CURRENT ASSETS

Debtors

5

73,944

136,374

Cash at bank and in hand

135,071

168,338

209,015

304,712

CREDITORS

Amounts falling due within one year

6

16,382

27,705

NET CURRENT ASSETS

192,633

277,007

TOTAL ASSETS LESS CURRENT LIABILITIES

194,326

279,264

CAPITAL AND RESERVES

Called up share capital

1,000

1,000

Retained earnings

193,326

278,264

SHAREHOLDERS' FUNDS

194,326

279,264

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 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.

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 Board of Directors and authorised for issue on 1 December 2025 and were signed on its behalf by:

A K Ouda - Director

1.	STATUTORY INFORMATION

KO Premier Training & Assessment 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 represents net invoiced sales of training services delivered at the year end, excluding value added tax. Invoices for training raised but undelivered in part or full is valued and carried forward as pre-invoiced at the year end.

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

-

25% on reducing balance

Computer equipment

-

25% on reducing balance

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

and

Computer

fittings

equipment

Totals

£

£

£

COST

At 1 April 2024

and 31 March 2025

3,997

12,901

16,898

DEPRECIATION

At 1 April 2024

3,273

11,368

14,641

Charge for year

181

383

564

At 31 March 2025

3,454

11,751

15,205

NET BOOK VALUE

At 31 March 2025

543

1,150

1,693

At 31 March 2024

724

1,533

2,257

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

1,920

42,060

Other debtors

72,024

94,314

73,944

136,374

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Taxation and social security

4,179

25,717

Other creditors

12,203

1,988

16,382

27,705

7.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 31 March 2025 and 31 March 2024:

2025

2024

£

£

A K Ouda and Mrs M Ouda

Balance outstanding at start of year

65,496

86,387

Amounts advanced

10,613

-

Amounts repaid

(986

)

(20,891

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

75,123

65,496