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EMPHASIS TRAINING LIMITED

Registered Number
03588428
(England and Wales)

Unaudited Financial Statements for the Year ended
30 June 2025

EMPHASIS TRAINING LIMITED
Company Information
for the year from 1 July 2024 to 30 June 2025

Directors | ASHTON, Robert John
| ORME, Luke Alexander

Registered Address | Platf9rm Hove Town Hall
| Church Road
| Hove
| BN3 2AF

Registered Number | 03588428 (England and Wales)

EMPHASIS TRAINING LIMITED
Balance Sheet as at
30 June 2025

| Notes | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
Fixed assets |  |  |  |  |  |  |  |
Intangible assets | 3 |  |  | 26,561 |  |  |  | 22,313
Tangible assets | 4 |  |  | 9,696 |  |  |  | 14,102
|  |  |  | 36,257 |  |  |  | 36,415
Current assets |  |  |  |  |  |  |  |
Stocks | 5 | 6,467 |  |  |  | 698 |  |
Debtors | 6 | 382,850 |  |  |  | 463,567 |  |
Cash at bank and on hand |  | 657,263 |  |  |  | 501,517 |  |
|  | 1,046,580 |  |  |  | 965,782 |  |
Creditors amounts falling due within one year | 7 | (326,282) |  |  |  | (384,072) |  |
Net current assets (liabilities) |  |  |  | 720,298 |  |  |  | 581,710
Total assets less current liabilities |  |  |  | 756,555 |  |  |  | 618,125
Provisions for liabilities | 8 |  |  | (2,424) |  |  |  | (3,526)
Net assets |  |  |  | 754,131 |  |  |  | 614,599
Capital and reserves |  |  |  |  |  |  |  |
Called up share capital |  |  |  | 100 |  |  |  | 100
Profit and loss account |  |  |  | 754,031 |  |  |  | 614,499
Shareholders' funds |  |  |  | 754,131 |  |  |  | 614,599

- The company was entitled to exemption from audit for this reporting period 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.
- 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 and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 11 March 2026, and are signed on its behalf by:
ASHTON, Robert John Director Registered Company No. 03588428

EMPHASIS TRAINING LIMITED
Notes to the Financial Statements
for the year ended 30 June 2025

1. | Accounting policies
--- | ---

| Statutory information
--- | ---
| The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

| Statement of compliance
--- | ---
| The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

| Functional and presentation currency
--- | ---
| The financial statements are presented in sterling and this is the functional currency of the company.

| Turnover policy
--- | ---
| Turnover is measured at the fair value of the consideration received or receivable for writing skills training and consultancy services, and is shown net VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

| Revenue from sale of goods
--- | ---
| Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.

| Employee benefits
--- | ---
| The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets.

| Defined contribution pension plan
--- | ---
| 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.

| Foreign currency translation
--- | ---
| Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

| Current taxation
--- | ---
| Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

| Deferred tax
--- | ---
| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date. Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

| Intangible assets
--- | ---
| Intangible assets acquired separately from a business are recognised at cost and are subsequently measured at cost less accumulated amortisation and accumulated impairment losses. Intangible assets acquired on business combinations are recognised separately from goodwill at the acquisition date where it is probable that the expected future economic benefits that are attributable to the asset will flow to the entity and the fair value of the asset can be measured reliably; the intangible asset rises from contractual or other legal rights; and the intangible asset is separable from the entity. Amortisation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases: Development costs - 20% straight line

| Research and development
--- | ---
| Research expenditure is written off against profits in the year in which it is incurred. Identifiable development expenditure is capitalised to the extent that the technical, commercial and financial feasibility can be demonstrated.

| Tangible fixed assets and depreciation
--- | ---
| All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

|  | Reducing balance (%) |  | Straight line (years)
| Land and buildings | - |  | 10
| Plant and machinery | 25 |  | -

| Impairment of non-financial assets policy
--- | ---
| At each reporting period end date, the company reviews the carrying amounts of its tangible and intangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any). Where it is not possible to estimate the recoverable amount of an individual asset, the company estimates the recoverable amount of the cash-generating unit to which the asset belongs.

| Finance leases and hire purchase contracts
--- | ---
| Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

| Stocks and work in progress
--- | ---
| Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the stocks to their present location and condition. Stocks held for distribution at no or nominal consideration are measured at the lower of cost and replacement cost, adjusted where applicable for any loss of service potential. At each reporting date, an assessment is made for impairment. Any excess of the carrying amount of stocks over its estimated selling price less costs to complete and sell is recognised as an impairment loss in profit or loss. Reversals of impairment losses are also recognised in profit or loss.

| Financial instruments
--- | ---
| The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments. Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument. Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

2. | Average number of employees
--- | ---

|  | 2025 |  | 2024
| Average number of employees during the year | 14 |  | 13

3. | Intangible assets
--- | ---

|  | Other |  | Total
--- | --- | --- | --- | ---
|  | £ |  | £
| Cost or valuation
| At 01 July 24 | 336,706 |  | 336,706
| Additions | 17,500 |  | 17,500
| At 30 June 25 | 354,206 |  | 354,206
| Amortisation and impairment
| At 01 July 24 | 314,393 |  | 314,393
| Charge for year | 13,252 |  | 13,252
| At 30 June 25 | 327,645 |  | 327,645
| Net book value
| At 30 June 25 | 26,561 |  | 26,561
| At 30 June 24 | 22,313 |  | 22,313

4. | Tangible fixed assets
--- | ---

|  | Land & buildings |  | Plant & machinery |  | Total
--- | --- | --- | --- | --- | --- | ---
|  | £ |  | £ |  | £
| Cost or valuation
| At 01 July 24 | 27,338 |  | 74,961 |  | 102,299
| Disposals | (27,338) |  | (1,564) |  | (28,902)
| At 30 June 25 | - |  | 73,397 |  | 73,397
| Depreciation and impairment
| At 01 July 24 | 27,338 |  | 60,859 |  | 88,197
| Charge for year | - |  | 2,842 |  | 2,842
| On disposals | (27,338) |  | - |  | (27,338)
| At 30 June 25 | - |  | 63,701 |  | 63,701
| Net book value
| At 30 June 25 | - |  | 9,696 |  | 9,696
| At 30 June 24 | - |  | 14,102 |  | 14,102

5. | Stocks
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Finished goods | 6,467 |  | 698
| Total | 6,467 |  | 698

6. | Debtors: amounts due within one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade debtors / trade receivables | 318,209 |  | 425,150
| Other debtors | 6,436 |  | 12,099
| Prepayments and accrued income | 58,205 |  | 26,318
| Total | 382,850 |  | 463,567

7. | Creditors: amounts due within one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade creditors / trade payables | 65,438 |  | 76,187
| Bank borrowings and overdrafts | 614 |  | 1,742
| Taxation and social security | 181,107 |  | 216,224
| Other creditors | 5,804 |  | 7,517
| Accrued liabilities and deferred income | 73,319 |  | 82,402
| Total | 326,282 |  | 384,072

8. | Provisions for liabilities
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Other provisions | 2,424 |  | 3,526
| Total | 2,424 |  | 3,526