CMD Training Services Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—4

Registered number: 08005172

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		2,372		3,164

			2,372		3,164
CURRENT ASSETS
Debtors	5	180		5,070
Cash at bank and in hand		3,561		5,547

		3,741		10,617
Creditors: Amounts Falling Due Within One Year	6	(11,160 )		(17,842 )

NET CURRENT ASSETS (LIABILITIES)			(7,419 )		(7,225 )

TOTAL ASSETS LESS CURRENT LIABILITIES			(5,047 )		(4,061 )

PROVISIONS FOR LIABILITIES
Deferred Taxation			-		(601 )

NET LIABILITIES			(5,047 )		(4,662 )

CAPITAL AND RESERVES
Called up share capital	7		100		100
Profit and Loss Account			(5,147 )		(4,762 )

SHAREHOLDERS' FUNDS			(5,047)		(4,662)

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CMD Training Services Limited

Balance Sheet (continued)

As At 31 March 2025

For the year ending 31 March 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 in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr Stephen Dyson

Director

9 December 2025

The notes on pages 3 to 4 form part of these financial statements.

1. General Information

CMD Training Services Limited is a private company, limited by shares, incorporated in England & Wales, registered number 08005172 . The registered office is 127 Main Street, Willoughby on the Wolds, Leicestershire, LE12 6SY.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. 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 rendering of services. Turnover is reduced for estimated rebates and other similar allowances.

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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery	20% reducing balance
Computer Equipment	33% straight line

2.4. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. The carrying amount of deferred tax assets is reviewed at the end of each reporting period.

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 2 (2024: 2)

4. Tangible Assets

	Plant & Machinery	Computer Equipment	Total
	£	£	£
Cost
As at 1 April 2024	16,074	3,623	19,697

As at 31 March 2025	16,074	3,623	19,697

Depreciation
As at 1 April 2024	13,341	3,192	16,533
Provided during the period	547	245	792

As at 31 March 2025	13,888	3,437	17,325

...CONTINUED

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CMD Training Services Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

Net Book Value
As at 31 March 2025	2,186	186	2,372

As at 1 April 2024	2,733	431	3,164

5. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	-	4,890
Prepayments and accrued income	180	180

	180	5,070

6. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	123	906
Other taxes and social security	-	252
Accruals and deferred income	516	516
Directors' loan accounts	10,521	16,168

	11,160	17,842

7. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	100	100

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