SJM Training Ltd - Accounts

	Registered number
	15463518

	SJM Training Ltd
	Unaudited Accounts
	for the year ended
	28 February 2026

SJM Training Ltd Balance Sheet as at 28 February 2026
	Notes		2026 £		2025 £
Fixed assets
Tangible assets	3		2,226		1,300
Investments	4		10,000		0
			12,226		1,300

Current assets
Debtors	5	75,738		2,160
Cash at bank and in hand		52,054		8,689
		127,792		10,849

Creditors: amounts falling due within one year	6	(51,553)		(11,394)

Net current assets / (liabilities)			76,239		(545)

Total assets less current liabilities			88,465		755

Provisions for liabilities			(0)		(0)

Total net assets (liabilities)			88,465		755

Capital and reserves
Called up share capital	7		1,000		1,000
Profit and loss account			87,465		(245)
Shareholders' funds			88,465		755

These accounts have been prepared and delivered in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

The directors have not delivered a copy of the company's Profit and Loss account as permitted by s444(5A) of the Companies Act 2006.

For the year ending 28 February 2026 the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

Signed on behalf of the board of directors

...............................

Mr S Mermans

Director

Approved by the board on 18 May 2026

Company Number: 15463518 (a Private Company Limited by Shares registered in England and Wales)

Registered Office:

Broadbridge Farm Old Wickhurst Lane
Broadbridge Heath
Horsham
RH12 3NA
England

1.	Accounting policies
	Basis of preparation of financial statements These financial statements have been prepared under the historic cost convention in accordance with the accounting policies set out below and with section 1A of FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland, and the Companies Act 2006. The presentation currency is sterling.

	Going concern basis
	The accounts have been prepared on the assumption that the company is able to carry on business as a going concern for the foreseeable future.

	Revenue recognition
	Revenue is measured at the fair value of the consideration received or receivable. Revenue is reduced for estimated customer returns, rebates and other similar allowances.

Tangible fixed assets depreciation policy

Tangible fixed assets are stated at cost less accumulated depreciation and impairment losses. Depreciation is provided, after taking account of any grants receivable, at rates calculated to write off the cost of fixed assets, less the estimated residual value, over their estimated useful lives.

Computer equipment

25% Straight Line

	Foreign currencies
	Transactions in foreign currencies other than the functional currency of the company are recorded at the rate of exchange on the date the transaction occurred. Monetary assets and liabilities in foreign currencies are translated at the rates prevailing at the end of the reporting period. All differences are taken to the profit and loss account. Non-monetary items measured at historic cost in a foreign currency are recorded at that historic value.

Foreign currencies

Transactions in foreign currencies other than the functional currency of the company are recorded at the rate of exchange on the date the transaction occurred. Monetary assets and liabilities in foreign currencies are translated at the rates prevailing at the end of the reporting period. All differences are taken to the profit and loss account. Non-monetary items measured at historic cost in a foreign currency are recorded at that historic value.

	Financial instruments
	Basic financial instruments are recognised at amortised cost, except for investments in non-convertible preference and non-puttable ordinary shares that are measured at fair value. Derivative financial instruments are initially recorded at cost and thereafter at fair value. All changes in fair value are recognised in the profit or loss account in the period in which they occurred.

Employees
	2026	2025
Average number of employees during the period	1	1

Tangible fixed assets
	Computer equipment	Total
Cost or valuation	£	£
At 1 March 2025	1,733	1,733
Additions	1,813	1,813
At 28 February 2026	3,546	3,546
Depreciation
At 1 March 2025	433	433
Charge for the period	887	887
At 28 February 2026	1,320	1,320
Net book value
At 28 February 2026	2,226	2,226
At 28 February 2025	1,300	1,300

Investments
	Other investments	Total
	£	£
Carrying amount at 1 March 2025	0	0
Additions	10,000	10,000
Carrying amount at 28 February 2026	10,000	10,000

Debtors
	2026	2025
	£	£
Trade debtors	65,145	1,009
Other debtors	10,593	1,151
	75,738	2,160

Creditors: amounts falling due within one year
	2026	2025
	£	£
Trade creditors	5,896	0
Taxation & social security	43,258	10,280
Other creditors	2,399	1,114
	51,553	11,394

Share capital
	2026	2025
	£	£
Allotted, called up and fully paid:
1,000 (2025: 1,000) Ordinary shares of £1.00 each	1,000	1,000

	1,000	1,000