REGISTERED NUMBER: 03772644 (England and Wales)

Unaudited Financial Statements for the Year Ended 30 November 2025

for

Edge Services - The Manual Handling

Training Company Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Mr C A Haley

REGISTERED OFFICE:

Unit 2 Isis Court

Rosetta Way

York

YO26 5NA

REGISTERED NUMBER:

03772644 (England and Wales)

ACCOUNTANTS:

JBC Accountants Limited

Chartered Accountants

3B Lockheed Court

Preston Farm

Stockton on Tees

TS18 3SH

FIXED ASSETS

Intangible assets

4

32,691

39,021

Tangible assets

5

14,421

21,329

47,112

60,350

CURRENT ASSETS

Stocks

10,246

17,347

Debtors

6

252,419

212,325

Cash at bank

65,831

77,303

328,496

306,975

CREDITORS

Amounts falling due within one year

7

255,332

261,152

NET CURRENT ASSETS

73,164

45,823

TOTAL ASSETS LESS CURRENT LIABILITIES

120,276

106,173

PROVISIONS FOR LIABILITIES

3,605

5,332

NET ASSETS

116,671

100,841

CAPITAL AND RESERVES

Called up share capital

200

200

Retained earnings

116,471

100,641

116,671

100,841

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 November 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 Profit and loss account has not been delivered.

The financial statements were approved by the director and authorised for issue on 28 April 2026 and were signed by:

Mr C A Haley - Director

1.	STATUTORY INFORMATION

Edge Services - The Manual Handling Training Company 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.

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.

Course development are being amortised evenly over their estimated useful life of ten years.

Computer software is being amortised evenly over its estimated useful life of ten years.

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

-

25% on cost and 15% on cost

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and loss account, 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.

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 15 (2024 - 14 ) .

4.	INTANGIBLE FIXED ASSETS

Other

intangible

assets

£

COST

At 1 December 2024

and 30 November 2025

63,303

AMORTISATION

At 1 December 2024

24,282

Charge for year

6,330

At 30 November 2025

30,612

NET BOOK VALUE

At 30 November 2025

32,691

At 30 November 2024

39,021

5.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 December 2024

68,928

Additions

244

At 30 November 2025

69,172

DEPRECIATION

At 1 December 2024

47,599

Charge for year

7,152

At 30 November 2025

54,751

NET BOOK VALUE

At 30 November 2025

14,421

At 30 November 2024

21,329

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30/11/25

30/11/24

£

£

Trade debtors

144,138

113,164

Amounts owed by group undertakings

104,089

94,591

Other debtors

4,192

4,570

252,419

212,325

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30/11/25

30/11/24

£

£

Bank loans and overdrafts

-

1

Trade creditors

63,089

45,714

Taxation and social security

55,390

72,095

Other creditors

136,853

143,342

255,332

261,152