REGISTERED NUMBER: 11171409 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 January 2026

for

Pw Automotive Training Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mrs S C Waterman

P Waterman

SECRETARY:

REGISTERED OFFICE:

33 Main Street

Rosliston

Swadlincote

DE12 8JW

REGISTERED NUMBER:

11171409 (England and Wales)

ACCOUNTANTS:

Amos Accountancy Limited

31 West Street

Swadlincote

Derbyshire

DE11 9DN

FIXED ASSETS

Intangible assets

4

2,260

3,390

Tangible assets

5

83,196

86,651

85,456

90,041

CURRENT ASSETS

Debtors

6

-

20,000

Cash at bank

26,051

6,721

26,051

26,721

CREDITORS

Amounts falling due within one year

7

10,171

7,760

NET CURRENT ASSETS

15,880

18,961

TOTAL ASSETS LESS CURRENT LIABILITIES

101,336

109,002

CREDITORS

Amounts falling due after more than one year

8

96,524

70,221

NET ASSETS

4,812

38,781

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

4,712

38,681

4,812

38,781

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2026 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The 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.

The financial statements were approved by the Board of Directors and authorised for issue on 29 April 2026 and were signed on its behalf by:

P Waterman - Director

1.	STATUTORY INFORMATION

Pw Automotive Training Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 0, is being amortised evenly over its estimated useful life of nil years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery etc

-

20% on reducing balance

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2025 - 2 ).

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 February 2025

and 31 January 2026

11,300

AMORTISATION

At 1 February 2025

7,910

Charge for year

1,130

At 31 January 2026

9,040

NET BOOK VALUE

At 31 January 2026

2,260

At 31 January 2025

3,390

5.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 February 2025

109,191

Additions

60,834

Disposals

(54,708

)

At 31 January 2026

115,317

DEPRECIATION

At 1 February 2025

22,540

Charge for year

10,493

Eliminated on disposal

(912

)

At 31 January 2026

32,121

NET BOOK VALUE

At 31 January 2026

83,196

At 31 January 2025

86,651

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.1.26

31.1.25

£

£

Other debtors

-

20,000

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.1.26

31.1.25

£

£

Trade creditors

6,944

2,237

Taxation and social security

3,227

5,523

10,171

7,760

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.1.26

31.1.25

£

£

Bank loans

7,518

15,193

Hire purchase contracts

36,175

29,905

Other creditors

52,831

25,123

96,524

70,221