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# EAGLE PLATFORMS & TRAINING LTD

## Company Registration Number:
16040930 (England and Wales)

## Unaudited abridged accounts for the year ended 28 February 2026

## Period of accounts

## Start date: 25 October 2024

## End date: 28 February 2026

# EAGLE PLATFORMS & TRAINING LTD

## Contents of the Financial Statements

for the Period Ended 28 February 2026

Balance sheet |
Notes |

# EAGLE PLATFORMS & TRAINING LTD

## Balance sheet

As at 28 February 2026

| Notes | 16 months to 28 February 2026
--- | --- | ---
|  | £
Fixed assets
Tangible assets: | 3 | 5,941,678
Total fixed assets: |  | 5,941,678
Current assets
Stocks: |  | 239,676
Debtors: | 4 | 807,895
Cash at bank and in hand: |  | 18,929
Total current assets: |  | 1,066,500
Creditors: amounts falling due within one year: | 5 | (2,130,335)
Net current assets (liabilities): |  | (1,063,835)
Total assets less current liabilities: |  | 4,877,843
Creditors: amounts falling due after more than one year: | 6 | (1,731,626)
Total net assets (liabilities): |  | 3,146,217
Capital and reserves
Called up share capital: |  | 100,000
Other reserves: |  | 2,099,143
Profit and loss account: |  | 947,074
Shareholders funds: |  | 3,146,217

The notes form part of these financial statements

# EAGLE PLATFORMS & TRAINING LTD

## Balance sheet statements

For the year ending 28 February 2026 the company was entitled to exemption 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.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with Section 444(2A).

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 & loss account.

This report was approved by the board of directors on 15 April 2026
and signed on behalf of the board by:

Name: Wendieann Walker
Status: Director

The notes form part of these financial statements

# EAGLE PLATFORMS & TRAINING LTD

## Notes to the Financial Statements

for the Period Ended 28 February 2026

## 1. Accounting policies

These financial statements have been prepared in accordance with the provisions of Financial Reporting Standard 101

## Turnover policy

Revenue comprises sales of goods or services provided to customers net of value added tax and other sales taxes, less an appropriate deduction for actual and expected returns and discounts. Revenue is recognized when performance obligations are satisfied and the control of goods or services is transferred to the buyer. Where the performance obligation is satisfied over time, revenue is recognized in accordance with its progress towards complete satisfaction of that performance obligation. When cash inflows are deferred and represent a financing arrangement, the promised consideration is adjusted for the effects of the time value of money, which is recognized as interest income. The nature, timing of satisfaction of performance obligations and significant payment terms of the company's major sources of revenue are as follows: Revenue from contracts for the provision of professional services is recognized by reference to the stage of completion when the stage of completion, costs incurred and costs to complete can be estimated reliably. The stage of completion is calculated by comparing costs incurred, mainly in relation to contractual hourly staff rates and materials, as a proportion of total costs. Where the outcome cannot be estimated reliably, revenue is recognized only to the extent of the expenses recognized that are recoverable

## Tangible fixed assets and depreciation policy

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses. Depreciation is recognized so as to write off the cost or valuation of assets less their residual values over their useful lives on the following basis: Plant and equipment 10 per cent Reducing Balance Fixtures and fittings 25 per cent Reducing Balance Computer Equipment 25 per cent Reducing Balance Motor vehicles 25 per cent Reducing Balance The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset and is credited or charged to profit or loss. Impairment of fixed assets At each reporting period end date, the company reviews the carrying amounts of its tangible 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. Recoverable amount is the higher of fair value less costs to sell and value in use. In assessing value in use, the estimated future cash flows are discounted to their present value using a pre-tax discount rate that reflects current market assessments of the time value of money and the risks specific to the asset for which the estimates of future cash flows have not been adjusted. If the recoverable amount of an asset (or cash-generating unit) is estimated to be less than its carrying amount, the carrying amount of the asset (or cash-generating unit) is reduced to its recoverable amount. An impairment loss is recognized immediately in profit or loss, unless the relevant asset is carried at a revalued amount, in which case the impairment loss is treated as a revaluation decrease. Recognized impairment losses are reversed if, and only if, the reasons for the impairment loss have ceased to apply. Where an impairment loss subsequently reverses, the carrying amount of the asset (or cash-generating unit) is increased to the revised estimate of its recoverable amount, but so that the increased carrying amount does not exceed the carrying amount that would have been determined had no impairment loss been recognized for the asset (or cash-generating unit) in prior years. A reversal of an impairment loss is recognized immediately in profit or loss, unless the relevant asset is carried at a revalued amount, in which case the reversal of the impairment loss is treated as a revaluation increase.

## Other accounting policies

Stocks 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 recognized as an impairment loss in profit or loss. Reversals of impairment losses are also recognized in profit or loss. Cash and cash equivalents Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities. Financial instruments Basic financial assets Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortized cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest Financial assets classified as receivable within one year are not amortized. Basic financial liabilities Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognized at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortized. Debt instruments are subsequently carried at amortized cost, using the effective interest rate method. Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognized initially at transaction price and subsequently measured at amortized cost using the effective interest method. Taxation The tax expense represents the sum of the tax currently payable and deferred tax. Current tax The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further exdudes items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date. Deferred tax Deferred tax liabilities are generally recognized for all timing differences and deferred tax assets are recognized to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognized if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit. The carrying amount of deferred tax assets is reviewed at each reporting end date and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered. Deferred tax is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realized. Deferred tax is charged or credited in the profit and loss account, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority. Employee benefits The costs of short-term employee benefits are recognized as a liability and an expense, unless those costs are required to be recognized as part of the cost of stock or fixed assets. The cost of any unused holiday entitlement is recognized in the period in which the employee's services are received. Termination benefits are recognized immediately as an expense when the company is demonstrably committed to terminate the employment of an employee or to provide termination benefits. Retirement benefits Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due. Leases As Lessee Leases are classified as finance leases whenever the terms of the lease transfer substantially all the risks and rewards of ownership to the lessees. All other leases are classified as operating leases. Assets held under finance leases are recognized as assets at the lower of the assets fair value at the date of inception and the present value of the minimum lease payments. The related liability is included in the balance sheet as a finance lease obligation. Lease payments are treated as consisting of capital and interest elements. The interest is charged to profit or loss so as to produce a constant periodic rate of interest on the remaining balance of the liability. Rentals payable under operating leases, including any lease incentives received, are charged to profit or loss on a straight line basis over the term of the relevant lease except where another more systematic basis is more representative of the time pattern in which economic benefits from the leases asset are consumed.

# EAGLE PLATFORMS & TRAINING LTD

## Notes to the Financial Statements

for the Period Ended 28 February 2026

## 2. Employees

| 16 months to 28 February 2026
--- | ---
Average number of employees during the period | 29

# EAGLE PLATFORMS & TRAINING LTD

## Notes to the Financial Statements

for the Period Ended 28 February 2026

## 3. Tangible Assets

| Total
--- | ---
Cost | £
Additions | 6,335,137
At 28 February 2026 | 6,335,137
Depreciation |
Charge for year | 393,459
At 28 February 2026 | 393,459
Net book value |
At 28 February 2026 | 5,941,678

# EAGLE PLATFORMS & TRAINING LTD

## Notes to the Financial Statements

for the Period Ended 28 February 2026

## 4. Debtors

| 16 months to 28 February 2026
--- | ---
| £
Debtors due after more than one year: | 807,895

# EAGLE PLATFORMS & TRAINING LTD

## Notes to the Financial Statements

for the Period Ended 28 February 2026

## 5. Creditors: amounts falling due within one year note

2,130,335

# EAGLE PLATFORMS & TRAINING LTD

## Notes to the Financial Statements

for the Period Ended 28 February 2026

## 6. Creditors: amounts falling due after more than one year note

1732626