Red Rose Training (Bolton) Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 03474099 (England and Wales)

FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025

FOR

RED ROSE TRAINING (BOLTON) LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mrs K M Booth

S Stansfield

G Booth

SECRETARY:

S Tyson

REGISTERED OFFICE:

Europa Way

Stoneclough

Kearsley

Manchester

M26 1GG

REGISTERED NUMBER:

03474099 (England and Wales)

ACCOUNTANTS:

P B Syddall & Co

Chartered Accountants

Grafton House

81 Chorley Old Road

Bolton

Lancashire

BL1 3AJ

BANKERS:

HSBC Bank plc

25 Deansgate

Bolton

Lancashire

BL1 1HG

FIXED ASSETS

Tangible assets

5

444,492

459,411

CURRENT ASSETS

Debtors

6

51,029

41,756

Cash at bank and in hand

752,211

781,971

803,240

823,727

CREDITORS

Amounts falling due within one year

7

98,826

142,952

NET CURRENT ASSETS

704,414

680,775

TOTAL ASSETS LESS CURRENT
LIABILITIES

1,148,906

1,140,186

PROVISIONS FOR LIABILITIES

20,080

35,773

NET ASSETS

1,128,826

1,104,413

CAPITAL AND RESERVES

Called up share capital

8

100

Retained earnings

1,128,726

1,104,313

SHAREHOLDERS' FUNDS

1,128,826

1,104,413

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2025 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 6 May 2026 and were signed on its behalf by:

Mrs K M Booth - Director

S Stansfield - Director

1.	STATUTORY INFORMATION

Red Rose Training (Bolton) Limited 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.

The presentation currency of the financial statements is the Pound Sterling (£).

2.	STATEMENT OF COMPLIANCE

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.

3.	ACCOUNTING POLICIES

BASIS OF PREPARING THE FINANCIAL STATEMENTS

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.

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

-

25% on reducing balance

Motor vehicles

-

25% 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.

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.

4.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 11 (2024 - 11 ) .

5.	TANGIBLE FIXED ASSETS

Freehold

Plant and

Motor

property

machinery

vehicles

Totals

£

COST

At 1 January 2025

314,638

22,375

456,482

793,495

Additions

-

11,000

13,171

24,171

Disposals

-

(9,500

)

(9,500

)

At 31 December 2025

314,638

33,375

460,153

808,166

DEPRECIATION

At 1 January 2025

-

16,974

317,110

334,084

Charge for year

-

3,036

35,902

38,938

Eliminated on disposal

-

(9,348

)

(9,348

)

At 31 December 2025

-

20,010

343,664

363,674

NET BOOK VALUE

At 31 December 2025

314,638

13,365

116,489

444,492

At 31 December 2024

314,638

5,401

139,372

459,411

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

Trade debtors

37,515

28,080

Tax

6,230

Prepayments

7,284

7,446

51,029

41,756

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

Bank loans and overdrafts

22,023

18,018

Trade creditors

12,028

15,409

Tax

20,222

50,748

Social security and other taxes

8,404

9,381

VAT

24,782

34,464

Proposed dividends

6,250

Directors current account

121

249

Accruals and deferred income

4,996

8,433

98,826

142,952

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

90

Ordinary

£1

90

10

Ordinary A Shares

£1

10

100

9.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is Mrs K M Booth.