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Registered number: 08606306
KMS TRAINING LTD
Unaudited Financial Statements
For The Year Ended 31 December 2025
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 08606306
2025 2024
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 895 3,389
Tangible Assets 5 29,337 9,919
30,232 13,308
CURRENT ASSETS
Debtors 6 30,915 50,114
Cash at bank and in hand 39,994 96,156
70,909 146,270
Creditors: Amounts Falling Due Within One Year 7 (35,539 ) (75,507 )
NET CURRENT ASSETS (LIABILITIES) 35,370 70,763
TOTAL ASSETS LESS CURRENT LIABILITIES 65,602 84,071
Creditors: Amounts Falling Due After More Than One Year 8 - (6,018 )
PROVISIONS FOR LIABILITIES
Deferred Taxation - (423 )
NET ASSETS 65,602 77,630
CAPITAL AND RESERVES
Called up share capital 9 1 1
Profit and Loss Account 65,601 77,629
SHAREHOLDERS' FUNDS 65,602 77,630
Page 1
Page 2
For the year ending 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
J D Bullock
Director
30th April 2026
The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
KMS TRAINING LTD is a private company, limited by shares, incorporated in England & Wales, registered number 08606306 . The registered office is Saxon House, 27 Duke Street, Chelmsford, Essex, CM1 1HT.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
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 from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Research and Development
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 arises 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:
Website development -  20% straight line
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Leasehold 25% straight line
Plant & Machinery 25% reducing balance
Motor Vehicles 25% straight line
Fixtures & Fittings 25% straight line
Computer Equipment 25% straight line
Page 3
Page 4
2.5. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and 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 end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period 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 assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2024: 7)
1 7
4. Intangible Assets
Development Costs
£
Cost
As at 1 January 2025 34,353
As at 31 December 2025 34,353
Amortisation
As at 1 January 2025 30,964
Provided during the period 2,494
As at 31 December 2025 33,458
Net Book Value
As at 31 December 2025 895
As at 1 January 2025 3,389
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Page 5
5. Tangible Assets
Land & Property
Leasehold Plant & Machinery Motor Vehicles Fixtures & Fittings
£ £ £ £
Cost
As at 1 January 2025 93,840 13,423 33,100 11,317
Additions 361 - 27,425 562
Disposals (62,225 ) (10,922 ) (33,100 ) (7,830 )
As at 31 December 2025 31,976 2,501 27,425 4,049
Depreciation
As at 1 January 2025 88,200 10,518 33,100 10,732
Provided during the period 3,669 372 2,285 591
Disposals (62,226 ) (9,029 ) (33,100 ) (7,830 )
As at 31 December 2025 29,643 1,861 2,285 3,493
Net Book Value
As at 31 December 2025 2,333 640 25,140 556
As at 1 January 2025 5,640 2,905 - 585
Computer Equipment Total
£ £
Cost
As at 1 January 2025 14,251 165,931
Additions 708 29,056
Disposals (6,767 ) (120,844 )
As at 31 December 2025 8,192 74,143
Depreciation
As at 1 January 2025 13,462 156,012
Provided during the period 829 7,746
Disposals (6,767 ) (118,952 )
As at 31 December 2025 7,524 44,806
Net Book Value
As at 31 December 2025 668 29,337
As at 1 January 2025 789 9,919
Page 5
Page 6
6. Debtors
2025 2024
£ £
Due within one year
Trade debtors 6,615 1,689
Other debtors 24,300 48,425
30,915 50,114
7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 24,257 3,100
Bank loans and overdrafts 6,129 9,100
Other creditors 607 44,239
Taxation and social security 4,546 19,068
35,539 75,507
8. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Bank loans <1yr - 6,018
9. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 1 1
Page 6