REGISTERED NUMBER: SC260219 (Scotland)

Unaudited Financial Statements for the Year Ended 30 April 2025

for

BON-ACCORD TRAINING LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

C A Gray

C E Cameron

I Sanderson

REGISTERED OFFICE:

Ellon Business Centre

Broomiesburn Road

Ellon

AB41 9RD

REGISTERED NUMBER:

SC260219 (Scotland)

FIXED ASSETS

Tangible assets

4

7,836

6,968

CURRENT ASSETS

Debtors

5

94,652

87,276

Cash at bank

81,306

214,647

175,958

301,923

CREDITORS

Amounts falling due within one year

6

62,358

202,359

NET CURRENT ASSETS

113,600

99,564

TOTAL ASSETS LESS CURRENT LIABILITIES

121,436

106,532

CAPITAL AND RESERVES

Called up share capital

3

3

Retained earnings

121,433

106,529

121,436

106,532

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 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 22 December 2025 and were signed on its behalf by:

C A Gray - Director

1.	STATUTORY INFORMATION

Bon-Accord Training Limited is a private company, limited by shares , registered in Scotland. 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 is measured at 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.

Plant and machinery

-

25% on reducing balance

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.

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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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 10 (2024 - 10 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Computer

machinery

fittings

equipment

Totals

£

£

£

£

COST

At 1 May 2024

20,964

920

14,207

36,091

Additions

-

-

3,759

3,759

Disposals

(20,945

)

-

(6,541

)

(27,486

)

At 30 April 2025

19

920

11,425

12,364

DEPRECIATION

At 1 May 2024

20,964

220

7,939

29,123

Charge for year

-

175

2,089

2,264

Eliminated on disposal

(20,945

)

-

(5,914

)

(26,859

)

At 30 April 2025

19

395

4,114

4,528

NET BOOK VALUE

At 30 April 2025

-

525

7,311

7,836

At 30 April 2024

-

700

6,268

6,968

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

75,125

84,733

Amounts owed by group undertakings

16,319

-

Other debtors

3,208

2,543

94,652

87,276

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

8,387

1,842

Amounts owed to group undertakings

-

144,738

Taxation and social security

42,975

51,950

Other creditors

10,996

3,829

62,358

202,359

7.	ULTIMATE CONTROLLING PARTY

The controlling party is Aquaterra Traning Limited.