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Company Registration No. 09740421 (England and Wales)
Practical Training Ltd Unaudited accounts for the year ended 31 August 2025
Practical Training Ltd Unaudited accounts Contents
Page
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Practical Training Ltd Company Information for the year ended 31 August 2025
Director
Rhys Gwaun Thomas
Company Number
09740421 (England and Wales)
Registered Office
1 CASTLE GARDENS CALDICOT GWENT NP26 4QP WALES
Accountants
Chepstow Small Business Accountants Ltd 1 Oak Bluff Pwllmeyric Chepstow Monmouthshire NP16 6JZ
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Practical Training Ltd Statement of financial position as at 31 August 2025
2025 
2024 
Notes
£ 
£ 
Current assets
Debtors
10,081 
9,085 
Cash at bank and in hand
2,496 
2,303 
12,577 
11,388 
Creditors: amounts falling due within one year
(3,817)
(3,361)
Net current assets
8,760 
8,027 
Net assets
8,760 
8,027 
Capital and reserves
Called up share capital
10 
10 
Profit and loss account
8,750 
8,017 
Shareholders' funds
8,760 
8,027 
For the year ending 31 August 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 14 January 2026 and were signed on its behalf by
Rhys Gwaun Thomas Director Company Registration No. 09740421
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Practical Training Ltd Notes to the Accounts for the year ended 31 August 2025
1
Statutory information
Practical Training Ltd is a private company, limited by shares, registered in England and Wales, registration number 09740421. The registered office is 1 CASTLE GARDENS, CALDICOT, GWENT, NP26 4QP, WALES.
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 represents the value, net of VAT and discounts, of goods provided to customers and work carried out in respect of services provided to customers.
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:
Computer equipment
100
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.
4
Tangible fixed assets
Computer equipment 
£ 
Cost or valuation
At cost 
At 1 September 2024
2,601 
Additions
674 
At 31 August 2025
3,275 
Depreciation
At 1 September 2024
2,601 
Charge for the year
674 
At 31 August 2025
3,275 
Net book value
At 31 August 2025
- 
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Practical Training Ltd Notes to the Accounts for the year ended 31 August 2025
5
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
Trade debtors
5,151 
4,632 
Amounts falling due after more than one year
Other debtors
4,930 
4,453 
6
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
Trade creditors
- 
240 
Taxes and social security
2,677 
3,121 
Loans from directors
1,070 
- 
Accruals
70 
- 
3,817 
3,361 
7
Share capital
2025 
2024 
£ 
£ 
Allotted, called up and fully paid:
10 Ordinary shares of £1 each
10 
10 
8
Average number of employees
During the year the average number of employees was 0 (2024: 1).
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