IRIS Accounts Production v26.1.0.640 08842799 Board of Directors 1.4.25 31.3.26 31.3.26 false true false false true false Ordinary 'A' 1.00000 Ordinary 'B' 1.00000 Ordinary 'C' 1.00000 iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh 08842799 2025-03-31 08842799 2026-03-31 08842799 2025-04-01 2026-03-31 08842799 2024-03-31 08842799 2024-04-01 2025-03-31 08842799 2025-03-31 08842799 ns15:EnglandWales 2025-04-01 2026-03-31 08842799 ns14:PoundSterling 2025-04-01 2026-03-31 08842799 ns10:Director1 2025-04-01 2026-03-31 08842799 ns10:PrivateLimitedCompanyLtd 2025-04-01 2026-03-31 08842799 ns10:SmallEntities 2025-04-01 2026-03-31 08842799 ns10:AuditExemptWithAccountantsReport 2025-04-01 2026-03-31 08842799 ns10:SmallCompaniesRegimeForDirectorsReport 2025-04-01 2026-03-31 08842799 ns10:SmallCompaniesRegimeForAccounts 2025-04-01 2026-03-31 08842799 ns10:FullAccounts 2025-04-01 2026-03-31 08842799 ns10:OrdinaryShareClass1 2025-04-01 2026-03-31 08842799 ns10:OrdinaryShareClass2 2025-04-01 2026-03-31 08842799 ns10:OrdinaryShareClass3 2025-04-01 2026-03-31 08842799 ns10:Director2 2025-04-01 2026-03-31 08842799 ns10:Director3 2025-04-01 2026-03-31 08842799 ns10:RegisteredOffice 2025-04-01 2026-03-31 08842799 ns5:CurrentFinancialInstruments 2026-03-31 08842799 ns5:CurrentFinancialInstruments 2025-03-31 08842799 ns5:Non-currentFinancialInstruments 2026-03-31 08842799 ns5:Non-currentFinancialInstruments 2025-03-31 08842799 ns5:ShareCapital 2026-03-31 08842799 ns5:ShareCapital 2025-03-31 08842799 ns5:RetainedEarningsAccumulatedLosses 2026-03-31 08842799 ns5:RetainedEarningsAccumulatedLosses 2025-03-31 08842799 ns5:PlantMachinery 2025-04-01 2026-03-31 08842799 ns5:PlantMachinery 2025-03-31 08842799 ns5:PlantMachinery 2026-03-31 08842799 ns5:PlantMachinery 2025-03-31 08842799 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2026-03-31 08842799 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2025-03-31 08842799 ns5:DeferredTaxation 2025-03-31 08842799 ns5:DeferredTaxation 2025-04-01 2026-03-31 08842799 ns5:DeferredTaxation 2026-03-31 08842799 ns10:OrdinaryShareClass1 2026-03-31 08842799 ns10:OrdinaryShareClass2 2026-03-31 08842799 ns10:OrdinaryShareClass3 2026-03-31

REGISTERED NUMBER: 08842799 (England and Wales)

| UNAUDITED FINANCIAL STATEMENTS |

| FOR THE YEAR ENDED 31 MARCH 2026 |

| FOR |

| PROFESSIONAL TRAINING (UK) LIMITED |

PROFESSIONAL TRAINING (UK) LIMITED (REGISTERED NUMBER: 08842799) |

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

| Page |

| Company Information | 1 |

| Statement of Financial Position | 2 |  | to |  | 3

| Notes to the Financial Statements | 4 |  | to |  | 6

| Chartered Accountants' Report | 7 |

| PROFESSIONAL TRAINING (UK) LIMITED |

COMPANY INFORMATION

FOR THE YEAR ENDED 31 MARCH 2026

| DIRECTORS: | Mrs N H Stanton

| Mr R D Stanton

| Ms S Commins

| REGISTERED OFFICE: | Kingswood

| 9 Leafield Road

| Disley

| Stockport

| Cheshire

| SK12 2JF

| REGISTERED NUMBER: | 08842799 (England and Wales)

| ACCOUNTANTS: | Allens Accountants Limited

| Chartered Accountants

| 123 Wellington Road South

| Stockport

| Cheshire

| SK1 3TH

PROFESSIONAL TRAINING (UK) LIMITED (REGISTERED NUMBER: 08842799) |

STATEMENT OF FINANCIAL POSITION

31 MARCH 2026

| 2026 | 2025 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 258 |  | 698 |  |

CURRENT ASSETS

Debtors | 5 | 58,612 |  | 39,136 |  |

Cash at bank | 255,390 |  | 135,011 |  |

314,002 |  | 174,147 |  |

CREDITORS

Amounts falling due within one year | 6 | 207,336 |  | 111,492 |  |

NET CURRENT ASSETS | 106,666 |  | 62,655 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 106,924 |  | 63,353 |  |

CREDITORS

Amounts falling due after more than one year | 7 | - |  | (3,083 | ) |

PROVISIONS FOR LIABILITIES | 8 | (65 | ) | (133 | ) |

NET ASSETS | 106,859 |  | 60,137 |  |

CAPITAL AND RESERVES

Called up share capital | 9 | 300 |  | 300 |  |

Retained earnings | 106,559 |  | 59,837 |  |

SHAREHOLDERS' FUNDS | 106,859 |  | 60,137 |  |

PROFESSIONAL TRAINING (UK) LIMITED (REGISTERED NUMBER: 08842799) |

STATEMENT OF FINANCIAL POSITION - continued

31 MARCH 2026

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 11 May 2026 and were signed on its behalf by:

Mrs N H Stanton - Director

PROFESSIONAL TRAINING (UK) LIMITED (REGISTERED NUMBER: 08842799) |

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

1. | STATUTORY INFORMATION

| Professional Training (UK) 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.

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.

| 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 | - | 33% on cost

| Taxation

| Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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 statement of financial position date.

| Deferred tax

| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 4 (2025 - 4 ) .

PROFESSIONAL TRAINING (UK) LIMITED (REGISTERED NUMBER: 08842799) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 MARCH 2026

4. | TANGIBLE FIXED ASSETS

| Plant and

| machinery

| etc

£ |

| COST

| At 1 April 2025

| and 31 March 2026 | 6,074 |  |

| DEPRECIATION

| At 1 April 2025 | 5,376 |  |

| Charge for year | 440 |  |

| At 31 March 2026 | 5,816 |  |

| NET BOOK VALUE

| At 31 March 2026 | 258 |  |

| At 31 March 2025 | 698 |  |

5. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2026 | 2025 |

£ | £ |

| Trade debtors | 46,209 |  | 23,511 |  |

| Other debtors | 12,403 |  | 15,625 |  |

58,612 |  | 39,136 |  |

6. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2026 | 2025 |

£ | £ |

| Trade creditors | 9,628 |  | 6,157 |  |

| Taxation and social security | 58,766 |  | 27,203 |  |

| Other creditors | 138,942 |  | 78,132 |  |

207,336 |  | 111,492 |  |

7. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

2026 | 2025 |

£ | £ |

| Other creditors | - |  | 3,083 |  |

8. | PROVISIONS FOR LIABILITIES

2026 | 2025 |

£ | £ |

| Deferred tax | 65 |  | 133 |  |

PROFESSIONAL TRAINING (UK) LIMITED (REGISTERED NUMBER: 08842799) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 MARCH 2026

8. | PROVISIONS FOR LIABILITIES - continued

| Deferred |

| tax |

£ |

| Balance at 1 April 2025 | 133 |  |

| Credit to Statement of Income and Retained Earnings during year | (68 | ) |

| Balance at 31 March 2026 | 65 |  |

9. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 2026 | 2025 |

| value: | £ | £ |

| 100 | Ordinary 'A' | £1 | 100 |  | 100 |  |

| 100 | Ordinary 'B' | £1 | 100 |  | 100 |  |

| 100 | Ordinary 'C' | £1 | 100 |  | 100 |  |

300 |  | 300 |  |

CHARTERED ACCOUNTANTS' REPORT TO THE BOARD OF DIRECTORS

ON THE UNAUDITED FINANCIAL STATEMENTS OF

PROFESSIONAL TRAINING (UK) LIMITED

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Statement of Financial Position. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Professional Training (UK) Limited for the year ended 31 March 2026 which comprise the Statement of Income and Retained Earnings, Statement of Financial Position and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of Professional Training (UK) Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Professional Training (UK) Limited and state those matters that we have agreed to state to the Board of Directors of Professional Training (UK) Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Professional Training (UK) Limited and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Professional Training (UK) Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Professional Training (UK) Limited. You consider that Professional Training (UK) Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Professional Training (UK) Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Allens Accountants Limited

Chartered Accountants

123 Wellington Road South

Stockport

Cheshire

SK1 3TH

11 May 2026