SPECIALIST TRADE COURSES LIMITED

Company Registration Number:
07335908 (England and Wales)

Unaudited abridged accounts for the year ended 31 March 2025

Period of accounts

Start date: 01 April 2024

End date: 31 March 2025

SPECIALIST TRADE COURSES LIMITED

Contents of the Financial Statements

for the Period Ended 31 March 2025

Balance sheet
Notes

SPECIALIST TRADE COURSES LIMITED

Balance sheet

As at 31 March 2025


Notes
2025
2024


£
£
Fixed assets
Intangible assets: 3 8,397 9,742
Tangible assets: 4 49,454 61,780
Total fixed assets: 57,851 71,522
Current assets
Stocks: 39,460 48,122
Debtors:   393,424 559,381
Cash at bank and in hand: 15 9,078
Total current assets: 432,899 616,581
Creditors: amounts falling due within one year:   (357,560) (316,957)
Net current assets (liabilities): 75,339 299,624
Total assets less current liabilities: 133,190 371,146
Creditors: amounts falling due after more than one year:   0 (19,588)
Provision for liabilities: 0 (11,738)
Total net assets (liabilities): 133,190 339,820
Capital and reserves
Called up share capital: 100 100
Profit and loss account: 133,090 339,720
Shareholders funds: 133,190 339,820

The notes form part of these financial statements

SPECIALIST TRADE COURSES LIMITED

Balance sheet statements

For the year ending 31 March 2025 the company was entitled to exemption 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.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with Section 444(2A).

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

The directors have chosen to not file a copy of the company’s profit & loss account.

This report was approved by the board of directors on 22 December 2025
and signed on behalf of the board by:

Name: Mr Robert Botten
Status: Director

The notes form part of these financial statements

SPECIALIST TRADE COURSES LIMITED

Notes to the Financial Statements

for the Period Ended 31 March 2025

1. Accounting policies

These financial statements have been prepared in accordance with the provisions of Section 1A (Small Entities) of Financial Reporting Standard 102

Turnover policy

Revenue comprises sales of goods or services provided to customers net of value added tax and other sales taxes, less an appropriate deduction for actual and expected returns and discounts. Revenue is recognised when performance obligations are satisfied and the control of goods or services is transferred to the buyer. Where the performance obligation is satisfied over time, revenue is recognised in accordance with its progress towards complete satisfaction of that performance obligation

Tangible fixed assets and depreciation policy

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses. Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following basis:- Land and buildings Leasehold - over the term of the lease Fixtures fittings & equipment - 15% Straight Line Motor Vehicles 25% straight line The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss

Other accounting policies

Intangible Fixed Assets - goodwill Acquired goodwill is written off in equal annual instalments over its estimated useful economic life being 20 years

SPECIALIST TRADE COURSES LIMITED

Notes to the Financial Statements

for the Period Ended 31 March 2025

2. Employees

2025 2024
Average number of employees during the period 32 33

SPECIALIST TRADE COURSES LIMITED

Notes to the Financial Statements

for the Period Ended 31 March 2025

3. Intangible Assets

Total
Cost £
At 01 April 2024 26,900
At 31 March 2025 26,900
Amortisation
At 01 April 2024 17,158
Charge for year 1,345
At 31 March 2025 18,503
Net book value
At 31 March 2025 8,397
At 31 March 2024 9,742

SPECIALIST TRADE COURSES LIMITED

Notes to the Financial Statements

for the Period Ended 31 March 2025

4. Tangible Assets

Total
Cost £
At 01 April 2024 135,094
At 31 March 2025 135,094
Depreciation
At 01 April 2024 73,314
Charge for year 12,326
At 31 March 2025 85,640
Net book value
At 31 March 2025 49,454
At 31 March 2024 61,780