2024-10-01 2025-09-30 false Capium Accounts Production 1.1 SC710985 2024-10-01 2025-09-30 SC710985 bus:FullAccounts 2024-10-01 2025-09-30 SC710985 bus:FRS102 2024-10-01 2025-09-30 SC710985 bus:AuditExemptWithAccountantsReport 2024-10-01 2025-09-30 SC710985 bus:SmallCompaniesRegimeForAccounts 2024-10-01 2025-09-30 SC710985 bus:PrivateLimitedCompanyLtd 2024-10-01 2025-09-30 SC710985 2024-10-01 2025-09-30 SC710985 2025-09-30 SC710985 bus:RegisteredOffice 2024-10-01 2025-09-30 SC710985 core:WithinOneYear 2025-09-30 SC710985 core:AfterOneYear 2025-09-30 SC710985 1 2024-10-01 2025-09-30 SC710985 bus:Director1 2024-10-01 2025-09-30 SC710985 bus:Director1 2025-09-30 SC710985 bus:Director1 2023-10-01 2024-09-30 SC710985 2023-10-01 SC710985 bus:LeadAgentIfApplicable 2024-10-01 2025-09-30 SC710985 2023-10-01 2024-09-30 SC710985 2024-09-30 SC710985 core:WithinOneYear 2024-09-30 SC710985 core:AfterOneYear 2024-09-30 SC710985 bus:EntityAccountantsOrAuditors 2023-10-01 2024-09-30 SC710985 core:CostValuation core:Non-currentFinancialInstruments 2025-09-30 SC710985 core:CostValuation core:Non-currentFinancialInstruments 2024-09-30 SC710985 core:AdditionsToInvestments core:Non-currentFinancialInstruments 2025-09-30 SC710985 core:DisposalsDecreaseInInvestments core:Non-currentFinancialInstruments 2025-09-30 SC710985 core:RevaluationsIncreaseDecreaseInInvestments core:Non-currentFinancialInstruments 2025-09-30 SC710985 core:Non-currentFinancialInstruments 2025-09-30 SC710985 core:Non-currentFinancialInstruments 2024-09-30 SC710985 core:RetainedEarningsAccumulatedLosses 2025-09-30 SC710985 core:RetainedEarningsAccumulatedLosses 2024-09-30 SC710985 core:RetainedEarningsAccumulatedLosses 2024-10-01 SC710985 core:RetainedEarningsAccumulatedLosses 2023-10-01 SC710985 core:RetainedEarningsAccumulatedLosses 2024-10-01 2025-09-30 SC710985 core:RetainedEarningsAccumulatedLosses 2023-10-01 2024-09-30 SC710985 core:RetainedEarningsAccumulatedLosses 2025-09-30 SC710985 core:RetainedEarningsAccumulatedLosses 2024-09-30 SC710985 dpl:Item1 2024-10-01 SC710985 dpl:Item1 2025-09-30 SC710985 dpl:Item1 2023-10-01 SC710985 dpl:Item1 2024-09-30 iso4217:GBP xbrli:shares xbrli:pure

Registered Number: SC710985
Scotland
P4 TRAINING LIMITED
Unaudited Financial Statements
Period of accounts Start date: 01 October 2024 End date: 30 September 2025

P4 Training Limited Contents Page For the year ended 30 September 2025
Company information | 1
Director's report | 2
Accountants' report | 3
Income statement | 4
Statement of financial position | 5
Notes to the financial statements | 6
Statement of changes in equity | 7

P4 Training Limited Company Information For the year ended 30 September 2025
Director | Peter Graeme Scott
Registered Number | SC710985
Registered Office | 58 Faulds Gate Aberdeen Aberdeen AB12 5QS
Accountants | Davidson Accounting Templars House South Deeside Road Aberdeen AB12 5GB
1

P4 Training Limited Director's Report For the year ended 30 September 2025
Director's report and financial statements The director presents his/her/their annual report and the financial statements for the year ended 30 September 2025. Principal activities Principal activity of the company during the financial year was personal training. Director The director who served the company throughout the year was as follows:
Peter Graeme Scott
Statement of director's responsibilities The director is responsible for preparing the directors' report and the financial statements in accordance with applicable law and regulations and in accordance with United Kingdom Generally Accepted Accounting Practice. Company law requires the director to prepare financial statements for each financial year. Under that law the director has elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the director must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and the profit or loss of the company for that period. In preparing these financial statements, the director is required to : select suitable accounting policies and then apply them consistently make judgements and accounting estimates that are reasonable and prudent state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements and prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business. The director is responsible for keeping adequate accounting records that are sufficient to show and explain the company’s transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. The director is also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. The director is responsible for the maintenance and integrity of the corporate and financial information included on the company's website. Legislation in the United Kingdom, governing the preparation and dissemination of financial statements, may differ from legislation in other jurisdictions On behalf of the board.
---------------------------------- Peter Graeme Scott Director
Date approved: 13 March 2026 2

P4 Training Limited Accountants' Report For the year ended 30 September 2025
Accountant’s report You consider that the company is exempt from an audit for the year ended 30 September 2025 . You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year. In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us. We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts. Davidson Accounting 30 September 2025 .................................................... Davidson Accounting Templars House South Deeside Road Aberdeen AB12 5GB 13 March 2026 3

P4 Training Limited Income Statement For the year ended 30 September 2025
| Notes | 2025 £ |  | 2024 £
--- | --- | --- | --- | ---
Turnover |  | 25,839 |  | 26,452
Cost of sales |  | (289) |  | (50)
Gross profit |  | 25,550 |  | 26,402
Administrative expenses |  | (26,180) |  | (27,321)
Operating loss |  | (630) |  | (919)
Interest payable and similar charges |  | 0 |  | (4)
Profit/(Loss) on ordinary activities before taxation |  | (630) |  | (923)
Tax on profit on ordinary activities |  | 0 |  | 0
Profit/(Loss) for the financial year |  | (630) |  | (923)
4

P4 Training Limited Statement of Financial Position As at 30 September 2025
| Notes | 2025 £ |  | 2024 £
--- | --- | --- | --- | ---
Current assets |  |  |
Debtors | 3 | 267 |  | 377
Cash at bank and in hand |  | 571 |  | 1,111
|  | 838 |  | 1,488
Creditors: amount falling due within one year | 4 | (1,252) |  | (1,272)
Net current assets |  | (414) |  | 216
Total assets less current liabilities |  | (414) |  | 216
Net assets |  | (414) |  | 216
Capital and reserves |  |  |
Profit and loss account |  | (414) |  | 216
Shareholders' funds |  | (414) |  | 216
For the year ended 30 September 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. Director's responsibilities: The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476. The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These 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 to the Registrar of Companies. The financial statements were approved by the director on 13 March 2026 and were signed by:
------------------------------- Peter Graeme Scott Director
5

P4 Training Limited Statement of Changes in Equity For the year ended 30 September 2025
|  | Retained Earnings |  | Total
| £ |  | £ |
At 01 October 2023 |  | 1,139 |  | 1,139
Profit for the year |  | (923) |  | (923)
Total comprehensive income for the year |  | (923) |  | (923)
Total investments by and distributions to owners |  | - |  | -
At 30 September 2024 |  | 216 |  | 216
At 01 October 2024 |  | 216 |  | 216
Profit for the year |  | (630) |  | (630)
Total comprehensive income for the year |  | (630) |  | (630)
Total investments by and distributions to owners |  | - |  | -
At 30 September 2025 |  | (414) |  | (414)
6

P4 Training Limited Notes to the Financial Statements For the year ended 30 September 2025
General Information P4 Training Limited is a private company, limited by shares, registered in Scotland, registration number SC710985, registration address 58 Faulds Gate, Aberdeen, Aberdeen, AB12 5QS. The presentation currency is £ sterling.
1. | Accounting policies Significant accounting policies Statement of compliance These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006. Basis of preparation The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies. The financial statements are prepared in sterling which is the functional currency of the company.
2. | Average number of employees Average number of employees during the year was 2 (2024 : 2).
3. | Debtors: amounts falling due within one year
| 2025 £ |  | 2024 £
--- | --- | --- | ---
PAYE & Social Security | 267 |  | 377
| 267 |  | 377
4. | Creditors: amount falling due within one year
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Trade Creditors | 90 |  | 0
Corporation Tax | 0 |  | 110
Other Creditors | 1,162 |  | 1,162
| 1,252 |  | 1,272
7