Company Registration No. 08718101 (England and Wales)
Lymphoedema Training Academy Ltd
Unaudited accounts
for the year ended 31 March 2025
Lymphoedema Training Academy Ltd
Unaudited accounts
Contents
Lymphoedema Training Academy Ltd
Company Information
for the year ended 31 March 2025
Directors
Jane Wigg
Roger Widdowson
David Gray
Company Number
08718101 (England and Wales)
Registered Office
Mortimer Suite, Third Floor
Stafford Education Park , Weston Road
Stafford
ST18 0BF
Accountants
Victoria Miles Accountants
Stafford Education and Enterprise Park
Weston Road
Stafford
Staffordshire
ST18 0BF
Chartered Certified Accountants' report to the board of directors on the preparation of the unaudited statutory accounts of
Lymphoedema Training Academy Ltd
for the year ended 31 March 2025
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of
Lymphoedema Training Academy Ltd for the year ended
31 March 2025 as set out on pages
5 -
8 from the Company's accounting records and from information and explanations you have given us.
As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at https://www.accaglobal.com/uk/en/about-us/regulation/rulebook.html
This report is made solely to the Board of Directors of Lymphoedema Training Academy Ltd, as a body, in accordance with the terms of our engagement letter dated 12 May 2022. Our work has been undertaken solely to prepare for your approval the accounts of Lymphoedema Training Academy Ltd and state those matters that we have agreed to state to the Board of Directors of Lymphoedema Training Academy Ltd, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/technical-factsheet-163.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Lymphoedema Training Academy Ltd and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that Lymphoedema Training Academy Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of Lymphoedema Training Academy Ltd. You consider that Lymphoedema Training Academy Ltd is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the accounts of Lymphoedema Training Academy Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.
Victoria Miles Accountants
Chartered Certified Accountants
Stafford Education and Enterprise Park
Weston Road
Stafford
Staffordshire
ST18 0BF
23 December 2025
Lymphoedema Training Academy Ltd
Statement of financial position
as at 31 March 2025
Tangible assets
2,922
4,607
Cash at bank and in hand
18,064
62,682
Creditors: amounts falling due within one year
(72,956)
(77,167)
Net current assets
25,517
29,190
Total assets less current liabilities
28,439
33,797
Creditors: amounts falling due after more than one year
(27,837)
(32,837)
Provisions for liabilities
Called up share capital
100
100
Profit and loss account
(53)
(15)
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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 23 December 2025 and were signed on its behalf by
Jane Wigg
Director
Company Registration No. 08718101
Lymphoedema Training Academy Ltd
Notes to the Accounts
for the year ended 31 March 2025
Lymphoedema Training Academy Ltd is a private company, limited by shares, registered in England and Wales, registration number 08718101. The registered office is Mortimer Suite, Third Floor, Stafford Education Park , Weston Road, Stafford, ST18 0BF.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
33% Straight line
Computer equipment
25% Reducing balance
Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell.
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. 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.
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws.
Deferred tax assets and liabilities are not discounted.
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rates of exchange ruling at the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
Lymphoedema Training Academy Ltd
Notes to the Accounts
for the year ended 31 March 2025
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
Judgements and key sources of estimation uncertainty
Preparation of the financial statements requires management to make significant judgements, estimates and assumptions that affect the amounts reported for the assets and liabilities as at the balance sheet date and the amounts reported for revenues and expenses during the year. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.
4
Tangible fixed assets
Plant & machinery
Computer equipment
Total
Cost or valuation
At cost
At cost
At 1 April 2024
46,261
2,471
48,732
At 31 March 2025
46,833
2,471
49,304
At 1 April 2024
43,507
618
44,125
Charge for the year
1,794
463
2,257
At 31 March 2025
45,301
1,081
46,382
At 31 March 2025
1,532
1,390
2,922
At 31 March 2024
2,754
1,853
4,607
Amounts falling due within one year
Trade debtors
28,845
25,156
Accrued income and prepayments
5,354
5,625
Other debtors
39,710
7,894
6
Creditors: amounts falling due within one year
2025
2024
Bank loans and overdrafts
5,000
5,000
Trade creditors
7,285
8,314
Taxes and social security
14,106
15,222
Other creditors
5,668
6,240
Deferred income
20,411
21,533
Lymphoedema Training Academy Ltd
Notes to the Accounts
for the year ended 31 March 2025
7
Creditors: amounts falling due after more than one year
2025
2024
Allotted, called up and fully paid:
100 Ordinary shares of £1 each
100
100
Brought
Forward
Advance/
credit
Repaid
Carried
Forward
The company is a wholly owned subsidiary of Pioneer Wound Healing & Lymphoedema Care Limited a UK registered business whose registered office and principal place of business is 1C Edward Road, Eastbourne, BN23 8AS.
11
Average number of employees
During the year the average number of employees was 4 (2024: 4).