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Enstruct Training Ltd

Registered Number
07768559
(England and Wales)

Unaudited Financial Statements for the Year ended
31 August 2025

Enstruct Training Ltd
Company Information
for the year from 1 September 2024 to 31 August 2025

Directors | Mr K A Yates
| Mr K D Yates

Registered Address | Unit B Faircharm Industrial Estate
| Evelyn Drive
| Leicester
| LE3 2BU

Registered Number | 07768559 (England and Wales)

Enstruct Training Ltd
Statement of Financial Position
31 August 2025

| Notes | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
Fixed assets |  |  |  |  |  |  |  |
Tangible assets | 3 |  |  | 58,269 |  |  |  | 66,346
|  |  |  | 58,269 |  |  |  | 66,346
Current assets |  |  |  |  |  |  |  |
Debtors | 4 | 37,030 |  |  |  | 54,382 |  |
Cash at bank and on hand |  | 12,210 |  |  |  | 12,577 |  |
|  | 49,240 |  |  |  | 66,959 |  |
Creditors amounts falling due within one year | 5 | (126,141) |  |  |  | (177,126) |  |
Net current assets (liabilities) |  |  |  | (76,901) |  |  |  | (110,167)
Total assets less current liabilities |  |  |  | (18,632) |  |  |  | (43,821)
Creditors amounts falling due after one year | 6 |  |  | (8,599) |  |  |  | (12,708)
Net assets |  |  |  | (27,231) |  |  |  | (56,529)
Capital and reserves |  |  |  |  |  |  |  |
Profit and loss account |  |  |  | (27,231) |  |  |  | (56,529)
Reserves |  |  |  | (27,231) |  |  |  | (56,529)

- 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 18 March 2026, and are signed on its behalf by:
Mr K D Yates Director Registered Company No. 07768559

Enstruct Training Ltd
Notes to the Financial Statements
for the year ended 31 August 2025

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

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

| Basis of preparation
--- | ---
| The financial statements have been prepared under the historical cost convention on a going concern basis unless otherwise specified within these accounting policies and in accordance with Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

| 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, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and/or the rendering of services. 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.

| Defined contribution pension plan
--- | ---
| The company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the company pays fixed contributions into a separate entity. Once the contributions have been paid the company has no further obligation. Contributions to defined contribution plans are expensed in the period to which they relate. Amounts not paid are shown in other creditors in the Statement of Financial Position. The assets of the plan are held separately from the company in independently administered funds.

| Current taxation
--- | ---
| Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

| Deferred tax
--- | ---
| Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted. Deferred taxation is in respect of accelerated capital allowances.

| Tangible fixed assets and depreciation
--- | ---
| Tangible fixed assets are stated at cost or valuation less depreciation. The assets residual values, useful lives and depreciation methods are reviewed and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposal are determined by comparing the proceeds with the carrying amount and are recognised in the Income Statement Depreciation is provided on all tangible fixed assets as follows:

|  | Reducing balance (%) |  | Straight line (years)
| Plant and machinery | 15 |  | -
| Fixtures and fittings | 18 |  | -
| Vehicles | 18 |  | -
| Office Equipment | - |  | 3

| Finance leases and hire purchase contracts
--- | ---
| Assets held under finance leases which are leases where substantially all the risks and rewards of ownership of the asset have passed to the company, and hire purchase contracts are capitalised in the Statement of Financial Position. They are depreciated over the shorter of their useful lives or the term of the lease. All other lease arrangements are classified as an operating lease Payments made under operating leases are charged to the Income Statement on a straight line basis over the lease term.

| Trade and other debtors
--- | ---
| Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

| Trade and other creditors
--- | ---
| Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

| Financial instruments
--- | ---
| The company enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in ordinary shares.

| Government grants or assistance
--- | ---
| Grants are accounted under the accruals model as permitted by FRS 102. Grants relating to expenditure on tangible fixed assets are credited to profit or loss at the same rate as the depreciation on the assets to which the grant relates. The deferred element of grants is included in creditors as deferred income. Grants of a revenue nature are recognised in the Income Statement in the same period as the related expenditure.

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

|  | 2025 |  | 2024
| Average number of employees during the year | 27 |  | 28

3. | Tangible fixed assets
--- | ---

|  | Plant & machinery |  | Vehicles |  | Fixtures & fittings |  | Office Equipment |  | Total
--- | --- | --- | --- | --- | --- | --- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £ |  | £
| Cost or valuation
| At 01 September 24 | 4,823 |  | 100,205 |  | 15,652 |  | 5,943 |  | 126,623
| Additions | 2,210 |  | - |  | 741 |  | 1,872 |  | 4,823
| At 31 August 25 | 7,033 |  | 100,205 |  | 16,393 |  | 7,815 |  | 131,446
| Depreciation and impairment
| At 01 September 24 | 2,868 |  | 39,833 |  | 12,288 |  | 5,288 |  | 60,277
| Charge for year | 375 |  | 10,867 |  | 616 |  | 1,042 |  | 12,900
| At 31 August 25 | 3,243 |  | 50,700 |  | 12,904 |  | 6,330 |  | 73,177
| Net book value
| At 31 August 25 | 3,790 |  | 49,505 |  | 3,489 |  | 1,485 |  | 58,269
| At 31 August 24 | 1,955 |  | 60,372 |  | 3,364 |  | 655 |  | 66,346

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

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade debtors / trade receivables | 169 |  | 8,422
| Other debtors | 13,413 |  | 24,613
| Prepayments and accrued income | 23,448 |  | 21,347
| Total | 37,030 |  | 54,382

| Included within other debtors is a deferred tax asset of £3,900 made up of £14,600 in respect of accelerated capital allowances and £18,500 in respect of losses carried forward.

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

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade creditors / trade payables | 20,851 |  | 20,223
| Bank borrowings and overdrafts | 10,000 |  | 54,121
| Taxation and social security | 16,614 |  | 14,365
| Finance lease and HP contracts | 4,109 |  | 3,686
| Other creditors | 5,652 |  | 6,112
| Accrued liabilities and deferred income | 68,915 |  | 78,619
| Total | 126,141 |  | 177,126

| HP contracts are secured on the assets to which they relate.

6. | Creditors: amounts due after one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Other creditors | 8,599 |  | 12,708
| Total | 8,599 |  | 12,708

| Finance lease and HP contracts equal to £8,599 (2024 - £12,708) are included within other creditors and are secured against the assets to which they relate.

7. | Directors advances, credits and guarantees
--- | ---
| On 1 September 2024 a Director owed the Company £7,197. During the period this director was advanced a further £Nil and repaid £Nil. As at 31 August 2025 this Director owed the company £7,197. No interest was charged on this loan.