ACCOUNTS - Final Accounts

Registered number: 05698316

Cumbria ATA Limited

Financial statements

Information for filing with the registrar

For the Year Ended 31 July 2025

Cumbria ATA Limited

Registered number: 05698316

Balance Sheet

As at 31 July 2025

		2025		2024
Note		£		£


Current assets
Debtors: amounts falling due within one year	4	75,147		-
Cash at bank and in hand	5	-		75,192
		75,147		75,192
Creditors: amounts falling due within one year	6	-		(45)
Net current assets			75,147		75,147

Net assets			75,147		75,147

Capital and reserves
Called up share capital	1	1
Profit and loss account	75,146	75,146
	75,147	75,147

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the profit and loss account in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf by:

M Evans

Director

Date: 27 April 2026

The notes on pages 2 to 4 form part of these financial statements.

Page 1

Cumbria ATA Limited

Notes to the Financial Statements

For the Year Ended 31st July 2025

1.	General information

Cumbria ATA Limited is a private company limited by shares, incorporated in England and Wales, registered number 05698316. The address of the registered office is Centre for Advanced Manufacturing & Nuclear Skills, Blackwood Road, Lillyhall Industrial Estate, Lillyhall, Workington, Cumbria, CA14 4JJ. The principal activity is that of an apprenticeship training academy.

2.Accounting policies

2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgement in applying the Company's accounting policies.

2.2

Financial Reporting Standard 102 - reduced disclosure exemptions

The Company has taken advantage of the following disclosure exemptions in preparing these financial statements, as permitted by the FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland":

∙the requirements of Section 7 Statement of Cash Flows;

∙the requirements of Section 3 Financial Statement Presentation paragraph 3.17(d);

∙the requirements of Section 33 Related Party Disclosures paragraph 33.7.

This information is included in the consolidated financial statements of The City and Guilds of London Institute as at 31 August 2025 and these financial statements may be obtained from the Charity Commission for England and Wales and are also available on the Institute’s website at https://www.cityandguilds .com.

2.3

Going concern

The directors have assessed the Company's ability to continue as a going concern in accordance with FRS 102.
It is the intention of the directors to liquidate the Company within 12 months of the balance sheet date. The Company's assets will be realised and distributed to creditors in accordance with applicable legal and regulatory requirements. Consequently, the accounts have been prepared on a basis other then going concern.

Page 2

Cumbria ATA Limited

Notes to the Financial Statements

For the Year Ended 31st July 2025

2.Accounting policies (continued)

2.4

Turnover

Turnover is recognised to the extent that it is probable that the economic benefits will flow to the Company and the turnover can be reliably measured. Turnover is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before turnover is recognised:

Rendering of services

Turnover from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:

∙the amount of turnover can be measured reliably;

∙it is probable that the Company will receive the consideration due under the contract;

∙the stage of completion of the contract at the end of the reporting period can be measured reliably; and

∙the costs incurred and the costs to complete the contract can be measured reliably.

2.5

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

2.6

Cash

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours.

2.7

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

Employees

The average monthly number of employees, including directors, during the period was 2 (2024 - 16).

Page 3

Cumbria ATA Limited

Notes to the Financial Statements

For the Year Ended 31st July 2025

Debtors

					2025	2024
					£	£


Amounts owed by group undertakings	75,147	-

5.	Cash
		2025	2024
		£	£

	Cash at bank and in hand	-	75,192

6.	Creditors: Amounts falling due within one year
		2025	2024
		£	£

	Corporation tax	-	45

7.	Controlling party

The immediate parent undertaking is GEN II Engineering & Technology Training Limited, a company registered in England and Wales, company number 03804696.

During the year and at the year end, the ultimate parent undertaking was The City and Guilds of London Institute, a Royal Charter body (Royal Charter number RC000117) and registered charity (Charity number 312832) in England and Wales. There is no overall controlling party of The City and Guilds of London Institute. City & Guilds Limited is the parent undertaking of the largest group for which group accounts are prepared.

Following the year end on 31 October 2025, control of the Company transferred to PeopleCert Holdings Europe Ltd, which became the Company’s immediate and ultimate parent undertaking. The controlling party of PeopleCert Holdings Europe is Mr Anastasios Byron Nicolaides.

Copies of the group financial statements of The City and Guilds of London Institute can be obtained from the Charity Commission for England and Wales and are also available on the Institute’s website at https://www.cityandguilds .com.

8.	Auditors' information

The auditors' report on the financial statements for the year ended 31st July 2025 was unqualified.

The audit report was signed on 27 April 2026 by Helen Besant-Roberts (Senior Statutory Auditor) on behalf of Hurst Accountants Limited.

Page 4