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Company Registration No. 07840298 (England and Wales)
Seren Investigative Training Ltd Unaudited accounts for the year ended 30 November 2025
Seren Investigative Training Ltd Unaudited accounts Contents
Page
Company information
3
Accountants' report
4
Statement of financial position
5
Notes to the accounts
6
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Seren Investigative Training Ltd Company Information for the year ended 30 November 2025
Director
Paul Andrews
Company Number
07840298 (England and Wales)
Registered Office
11 The Meadows Marshfield Cardiff CF3 2AY United Kingdom
Accountants
Nathan Evans Limited 16 Cambrian Way Marshfield Cardiff CF3 2WB
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Chartered Accountants' report to the board of directors on the preparation of the unaudited statutory accounts of Seren Investigative Training Ltd for the year ended 30 November 2025
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Seren Investigative Training Ltd for the year ended 30 November 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 Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at icaew.com/membershandbook.
Our work has been undertaken in accordance with AAF 7/16 as detailed at icaew.com/compilation.
Nathan Evans Limited Chartered Accountants 16 Cambrian Way Marshfield Cardiff CF3 2WB 23 December 2025
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Seren Investigative Training Ltd Statement of financial position as at 30 November 2025
2025
2024
Notes
£
£
Fixed assets
Tangible assets
4
154
84
Current assets
Debtors
5
4,560
-
Cash at bank and in hand
5,102
320
9,662
320
Creditors: amounts falling due within one year
6
(8,294)
891
Net current assets
1,368
1,211
Total assets less current liabilities
1,522
1,295
Creditors: amounts falling due after more than one year
7
-
(1,108)
Net assets
1,522
187
Capital and reserves
Called up share capital
101
101
Profit and loss account
1,421
86
Shareholders' funds
1,522
187
For the year ending 30 November 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 director acknowledges his 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 and authorised for issue on 23 December 2025 and were signed on its behalf by
Paul Andrews Director Company Registration No. 07840298
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Seren Investigative Training Ltd Notes to the Accounts for the year ended 30 November 2025
1
Statutory information
Seren Investigative Training Ltd is a private company, limited by shares, registered in England and Wales, registration number 07840298. The registered office is 11 The Meadows, Marshfield, Cardiff, CF3 2AY, United Kingdom.
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.
3
Accounting policies
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.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
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.
Government grants
Government grants in relation to tangible fixed assets are credited to profit and loss account over the useful lives of the related assets, whereas those in relation to expenditure are credited when the expenditure is charged to profit and loss.
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
10% straight line
Fixtures & fittings
25% straight line
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Seren Investigative Training Ltd Notes to the Accounts for the year ended 30 November 2025
4
Tangible fixed assets
Plant & machinery
Fixtures & fittings
Total
£
£
£
Cost or valuation
At cost
At cost
At 1 December 2024
2,229
5,745
7,974
Additions
-
150
150
At 30 November 2025
2,229
5,895
8,124
Depreciation
At 1 December 2024
2,229
5,661
7,890
Charge for the year
-
80
80
At 30 November 2025
2,229
5,741
7,970
Net book value
At 30 November 2025
-
154
154
At 30 November 2024
-
84
84
5
Debtors
2025
2024
£
£
Amounts falling due within one year
Trade debtors
4,560
-
6
Creditors: amounts falling due within one year
2025
2024
£
£
Bank loans and overdrafts
408
-
VAT
2,466
1,534
Taxes and social security
5,278
258
Other creditors
32
272
Loans from directors
-
(2,971)
Accruals
110
16
8,294
(891)
7
Creditors: amounts falling due after more than one year
2025
2024
£
£
Bank loans
-
1,108
8
Loans to directors
Brought Forward
Advance/ credit
Repaid
Carried Forward
£
£
£
£
Paul Andrews
Loan
2,971
-
2,971
-
2,971
-
2,971
-
During the prior year, the director had an interest-free loan from the company of £2,971. The loan was repaid in full by way of dividend on 28 February 2025.
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Seren Investigative Training Ltd Notes to the Accounts for the year ended 30 November 2025
9
Controlling party
The company was under the control of Mr Paul Andrews throughout the current and prior year. Mr Andrews owns 100% of the ordinary £1 share capital. During the year, the company paid dividends to Mr Andrews of £19,014 (2024: £2,300).
10
Average number of employees
During the year the average number of employees was 2 (2024: 2).
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