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REGISTERED NUMBER: 03828741 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025

FOR

SPECIALIST TRAINING & CONSULTANCY

SERVICES LTD

| SPECIALIST TRAINING & CONSULTANCY |

| SERVICES LTD (REGISTERED NUMBER: 03828741) |

CONTENTS OF THE FINANCIAL STATEMENTS

for the Year Ended 31 August 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 4 |

| SPECIALIST TRAINING & CONSULTANCY |

| SERVICES LTD |

COMPANY INFORMATION

for the Year Ended 31 August 2025

| DIRECTORS: | Miss N J Dugdale

| M A Butterworth

| Mrs V McKay

| REGISTERED OFFICE: | 6 Venture Court

| Metcalf Drive

| Altham Industrial Estate

| Accrington

| Lancashire

| BB5 5TU

| REGISTERED NUMBER: | 03828741 (England and Wales)

| ACCOUNTANTS: | Studholme-Bell Limited

| Chartered Certified Accountants

| Vantage House

| 3 East Terrace Business Park

| Euxton Lane, Euxton

| Chorley

| Lancashire

| PR7 6TB

| SPECIALIST TRAINING & CONSULTANCY |

| SERVICES LTD (REGISTERED NUMBER: 03828741) |

BALANCE SHEET

31 August 2025

| 31.8.25 | 31.8.24 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Intangible assets | 4 | 57,485 |  | 71,411 |  |

Tangible assets | 5 | 40,289 |  | 48,887 |  |

97,774 |  | 120,298 |  |

CURRENT ASSETS

Debtors | 6 | 84,500 |  | 137,018 |  |

Investments | 7 | 29,928 |  | 29,928 |  |

Cash at bank and in hand | 806,356 |  | 764,506 |  |

920,784 |  | 931,452 |  |

CREDITORS

Amounts falling due within one year | 8 | 347,050 |  | 293,211 |  |

NET CURRENT ASSETS | 573,734 |  | 638,241 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 671,508 |  | 758,539 |  |

CREDITORS

Amounts falling due after more than one year | 9 | (73,543 | ) | (196,975 | ) |

PROVISIONS FOR LIABILITIES | (10,072 | ) | (12,222 | ) |

NET ASSETS | 587,893 |  | 549,342 |  |

| SPECIALIST TRAINING & CONSULTANCY |

| SERVICES LTD (REGISTERED NUMBER: 03828741) |

BALANCE SHEET - continued

31 August 2025

| 31.8.25 | 31.8.24 |

| Notes | £ | £ | £ | £ |

CAPITAL AND RESERVES

Called up share capital | 12,615 |  | 12,615 |  |

Share premium | 29,545 |  | 29,545 |  |

Capital redemption reserve | 33,094 |  | 33,094 |  |

Retained earnings | 512,639 |  | 474,088 |  |

SHAREHOLDERS' FUNDS | 587,893 |  | 549,342 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 August 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 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 26 February 2026 and were signed on its behalf by:

Miss N J Dugdale - Director

| SPECIALIST TRAINING & CONSULTANCY |

| SERVICES LTD (REGISTERED NUMBER: 03828741) |

NOTES TO THE FINANCIAL STATEMENTS

for the Year Ended 31 August 2025

1. | STATUTORY INFORMATION

| Specialist Training & Consultancy Services Ltd is a private company, limited by shares , registered in England and Wales. 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 as modified by the revaluation of certain assets.

| The presentation currency is £ sterling.

| Income recognition

| Income is recognised when goods and services have been supplied to customers when the relevant training course has been completed. Income is stated at the fair value of the consideration received or receivable, excluding discounts, rebates, Value Added Tax and other sales taxes.

| Goodwill

| Goodwill, being the amount paid in connection with the acquisition of a business in 2020, is being amortised evenly over its estimated useful life of ten years.

| Intangible assets

| Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

| Computer software is being amortised evenly over its estimated useful life of ten years.

| Tangible fixed assets

| Tangible fixed assets are included at cost less depreciation and impairment. Depreciation has been computed to write off the cost of tangible fixed assets over their expected useful lives as follows:

| Plant and machinery 5 years

| Fixtures and fittings 5 years

| Motor vehicles 5 years

| 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.

| SPECIALIST TRAINING & CONSULTANCY |

| SERVICES LTD (REGISTERED NUMBER: 03828741) |

NOTES TO THE FINANCIAL STATEMENTS - continued

for the Year Ended 31 August 2025

2. | ACCOUNTING POLICIES - continued

| Deferred tax

| Deferred taxation is provided on the liability method to take account of timing differences between the treatment of certain items for accounts purposes and their treatment for tax purposes.

| Tax deferred or accelerated is accounted for in respect of all material timing differences.

| 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.

| Financial instruments

| The following assets and liabilities are classified as financial instruments – trade debtors, trade creditors, bank loans and directors’ loans.

| Bank loans are initially measured at the present value of future payments, discounted at a market rate of interest, and subsequently at amortised cost using the effective interest method.

| Directors’ loans (being repayable on demand), trade debtors and trade creditors are measured at the undiscounted amount of the cash or other consideration expected to be paid or received.

| Financial assets that are measured at amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in the statement of income and retained earnings.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 9 (2024 - 10 ) .

4. | INTANGIBLE FIXED ASSETS

| Other |

| intangible |

| Goodwill |  | assets |  | Totals

£ | £ | £ |

| COST

| At 1 September 2024 | 54,000 |  | 87,055 |  | 141,055 |  |

| Additions | - |  | 200 |  | 200 |  |

| At 31 August 2025 | 54,000 |  | 87,255 |  | 141,255 |  |

| AMORTISATION

| At 1 September 2024 | - |  | 69,644 |  | 69,644 |  |

| Charge for year | 5,400 |  | 8,726 |  | 14,126 |  |

| At 31 August 2025 | 5,400 |  | 78,370 |  | 83,770 |  |

| NET BOOK VALUE

| At 31 August 2025 | 48,600 |  | 8,885 |  | 57,485 |  |

| At 31 August 2024 | 54,000 |  | 17,411 |  | 71,411 |  |

| SPECIALIST TRAINING & CONSULTANCY |

| SERVICES LTD (REGISTERED NUMBER: 03828741) |

NOTES TO THE FINANCIAL STATEMENTS - continued

for the Year Ended 31 August 2025

5. | TANGIBLE FIXED ASSETS

| Fixtures |

| Plant and |  | and |  | Computer |

| machinery |  | fittings |  | equipment |  | Totals

£ | £ | £ | £ |

| COST

| At 1 September 2024 | 138,991 |  | 34,945 |  | 40,475 |  | 214,411 |  |

| Additions | - |  | 4,858 |  | 280 |  | 5,138 |  |

| At 31 August 2025 | 138,991 |  | 39,803 |  | 40,755 |  | 219,549 |  |

| DEPRECIATION

| At 1 September 2024 | 133,526 |  | 13,202 |  | 18,796 |  | 165,524 |  |

| Charge for year | 1,824 |  | 6,668 |  | 5,244 |  | 13,736 |  |

| At 31 August 2025 | 135,350 |  | 19,870 |  | 24,040 |  | 179,260 |  |

| NET BOOK VALUE

| At 31 August 2025 | 3,641 |  | 19,933 |  | 16,715 |  | 40,289 |  |

| At 31 August 2024 | 5,465 |  | 21,743 |  | 21,679 |  | 48,887 |  |

6. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 31.8.25 |  | 31.8.24

£ | £ |

| Trade debtors | 11,471 |  | 66,854 |  |

| Other debtors | 73,029 |  | 70,164 |  |

84,500 |  | 137,018 |  |

7. | CURRENT ASSET INVESTMENTS

| 31.8.25 |  | 31.8.24

£ | £ |

| Listed investments | 29,928 |  | 29,928 |  |

8. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 31.8.25 |  | 31.8.24

£ | £ |

| Trade creditors | 22,606 |  | 28,372 |  |

| Taxation and social security | 75,678 |  | 86,977 |  |

| Other creditors | 248,766 |  | 177,862 |  |

347,050 |  | 293,211 |  |

| SPECIALIST TRAINING & CONSULTANCY |

| SERVICES LTD (REGISTERED NUMBER: 03828741) |

NOTES TO THE FINANCIAL STATEMENTS - continued

for the Year Ended 31 August 2025

9. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

| 31.8.25 |  | 31.8.24

£ | £ |

| Other creditors | 73,543 |  | 196,975 |  |

10. | ULTIMATE CONTROLLING PARTY

| The ultimate controlling party is Miss N J Dugdale.