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Registered Number: 10521599
England and Wales
EF TRAINING LIMITED
Unaudited Financial Statements
Period of accounts Start date: 01 January 2025 End date: 31 December 2025

Ef Training Limited Contents Page For the year ended 31 December 2025
Company information | 1
Director's report | 2
Statement of financial position | 3
Notes to the financial statements | 4

Ef Training Limited Company Information For the year ended 31 December 2025
Director | Jayne Ann Ellis
Registered Number | 10521599
Registered Office | Amberlea Chinham Road Bartley Southampton SO40 2LF
1

Ef Training Limited Director's Report For the year ended 31 December 2025
Director's report and financial statements The director presents her annual report and the financial statements for the year ended 31 December 2025. Principal activities Principal activity of the company during the financial year was of specialised training activities. Director The director who served the company throughout the year was as follows:
Jayne Ann Ellis
On behalf of the board.
---------------------------------- Jayne Ann Ellis Director
Date approved: 20 April 2026 2

Ef Training Limited Statement of Financial Position As at 31 December 2025
| Notes | 2025 £ |  | 2024 £
--- | --- | --- | --- | ---
Fixed assets |  |  |
Tangible fixed assets | 3 | 20,036 |  | 19,685
|  | 20,036 |  | 19,685
Current assets |  |  |
Debtors | 4 | 70,959 |  | 73,635
Cash at bank and in hand |  | 106,659 |  | 65,816
|  | 177,618 |  | 139,451
Creditors: amount falling due within one year | 5 | (44,782) |  | (35,905)
Net current assets |  | 132,836 |  | 103,546
Total assets less current liabilities |  | 152,872 |  | 123,231
Creditors: amount falling due after more than one year | 6 | 0 |  | (3,666)
Provisions for liabilities | 7 | (3,807) |  | (4,654)
Net assets |  | 149,065 |  | 114,911
Capital and reserves |  |  |
Called up share capital |  | 100 |  | 100
Profit and loss account |  | 148,965 |  | 114,811
Shareholders' funds |  | 149,065 |  | 114,911
For the year ended 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. Director's responsibilities: The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476. The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These 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 to the Registrar of Companies. The financial statements were approved by the director on 20 April 2026 and were signed by:
------------------------------- Jayne Ann Ellis Director
3

Ef Training Limited Notes to the Financial Statements For the year ended 31 December 2025
General Information Ef Training Limited is a private company, limited by shares, registered in England and Wales, registration number 10521599, registration address Amberlea Chinham Road, Bartley, Southampton, SO40 2LF. The presentation currency is £ sterling.
1. | Accounting policies Significant accounting policies The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by Section 1A of the standard) Turnover Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Taxation Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date. Current and deferred tax assets and liabilities are not discounted Deferred taxation Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date 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. Current and deferred tax assets and liabilities are not discounted. Tangible fixed assets Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Plant and Machinery | 20% Reducing Balance
Computer Equipment | 20% Reducing Balance
Provisions Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.
2. | Average number of employees Average number of employees during the year was 5 (2024 : 9).
3. | Tangible fixed assets
Cost or valuation | Plant and Machinery |  | Computer Equipment |  | Total
| £ |  | £ |  | £
At 01 January 2025 | 19,467 |  | 19,508 |  | 38,975
Additions | 2,200 |  | 2,642 |  | 4,842
Disposals | - |  | - |  | -
At 31 December 2025 | 21,667 |  | 22,150 |  | 43,817
Depreciation
At 01 January 2025 | 15,664 |  | 3,626 |  | 19,290
Charge for year | 1,074 |  | 3,417 |  | 4,491
On disposals | - |  | - |  | -
At 31 December 2025 | 16,738 |  | 7,043 |  | 23,781
Net book values
Closing balance as at 31 December 2025 | 4,929 |  | 15,107 |  | 20,036
Opening balance as at 01 January 2025 | 3,803 |  | 15,882 |  | 19,685
4. | Debtors: amounts falling due within one year
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Trade Debtors | 44,793 |  | 47,509
Prepayments & Accrued Income | 352 |  | 0
Taxation Recoverable | 6,750 |  | 6,750
Directors' Current Accounts | 19,064 |  | 19,376
| 70,959 |  | 73,635
5. | Creditors: amount falling due within one year
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Trade Creditors | 7,400 |  | 12,809
Bank Loans | 3,666 |  | 4,770
PAYE & Social Security | 33,716 |  | 18,326
| 44,782 |  | 35,905
6. | Creditors: amount falling due after more than one year
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Bank loans - 1-2 years | 0 |  | 3,666
| 0 |  | 3,666
7. | Provisions for liabilities
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Deferred Tax | 3,807 |  | 4,654
| 3,807 |  | 4,654
8. | Advances and Credits Jayne Ann Ellis The following advances and credits to a director subsisted during the years ended 31 December 2025 and 31 December 2024:
Current year (2025)
| Brought Forward £ | Amount £ | Interest £ | Repaid £ | Written Off £ | Waived £ | Carry Forward £
--- | --- | --- | --- | --- | --- | --- | ---
Jayne Ann Ellis | 19,376 |  | 0 |  | 0 |  | 312 |  | 0 |  | 0 |  | 19,064
| 19,376 |  | 0 |  | 0 |  | 312 |  | 0 |  | 0 |  | 19,064
Previous year (2024)
| Brought Forward £ | Amount £ | Interest £ | Repaid £ | Written Off £ | Waived £ | Carry Forward £
--- | --- | --- | --- | --- | --- | --- | ---
Jayne Ann Ellis | 19,688 |  | 0 |  | 0 |  | 312 |  | 0 |  | 0 |  | 19,376
| 19,688 |  | 0 |  | 0 |  | 312 |  | 0 |  | 0 |  | 19,376
9. | 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.
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