2024-11-01 2025-10-31 false Capium Accounts Production 1.1 05267603 2024-11-01 2025-10-31 05267603 bus:AbridgedAccounts 2024-11-01 2025-10-31 05267603 bus:FRS102 2024-11-01 2025-10-31 05267603 bus:AuditExemptWithAccountantsReport 2024-11-01 2025-10-31 05267603 bus:SmallCompaniesRegimeForAccounts 2024-11-01 2025-10-31 05267603 bus:PrivateLimitedCompanyLtd 2024-11-01 2025-10-31 05267603 2024-11-01 2025-10-31 05267603 2025-10-31 05267603 bus:RegisteredOffice 2024-11-01 2025-10-31 05267603 core:WithinOneYear 2025-10-31 05267603 core:AfterOneYear 2025-10-31 05267603 1 2024-11-01 2025-10-31 05267603 bus:Director1 2024-11-01 2025-10-31 05267603 bus:Director1 2025-10-31 05267603 bus:Director1 2023-11-01 2024-10-31 05267603 bus:Director2 2024-11-01 2025-10-31 05267603 bus:Director2 2025-10-31 05267603 bus:Director2 2023-11-01 2024-10-31 05267603 2023-11-01 05267603 bus:LeadAgentIfApplicable 2024-11-01 2025-10-31 05267603 2023-11-01 2024-10-31 05267603 2024-10-31 05267603 core:WithinOneYear 2024-10-31 05267603 core:AfterOneYear 2024-10-31 05267603 bus:EntityAccountantsOrAuditors 2023-11-01 2024-10-31 05267603 core:PlantMachinery 2024-11-01 2025-10-31 05267603 core:PlantMachinery 2025-10-31 05267603 core:PlantMachinery 2024-10-31 05267603 core:FurnitureFittings 2024-11-01 2025-10-31 05267603 core:FurnitureFittings 2025-10-31 05267603 core:FurnitureFittings 2024-10-31 05267603 core:LeasedAssetsHeldAsLessee core:PlantMachinery 2025-10-31 05267603 core:LeasedAssetsHeldAsLessee core:PlantMachinery 2024-10-31 05267603 core:CostValuation core:Non-currentFinancialInstruments 2025-10-31 05267603 core:CostValuation core:Non-currentFinancialInstruments 2024-10-31 05267603 core:AdditionsToInvestments core:Non-currentFinancialInstruments 2025-10-31 05267603 core:DisposalsDecreaseInInvestments core:Non-currentFinancialInstruments 2025-10-31 05267603 core:RevaluationsIncreaseDecreaseInInvestments core:Non-currentFinancialInstruments 2025-10-31 05267603 core:Non-currentFinancialInstruments 2025-10-31 05267603 core:Non-currentFinancialInstruments 2024-10-31 05267603 core:ShareCapital 2025-10-31 05267603 core:ShareCapital 2024-10-31 05267603 core:RetainedEarningsAccumulatedLosses 2025-10-31 05267603 core:RetainedEarningsAccumulatedLosses 2024-10-31 05267603 dpl:Item1 2024-11-01 05267603 dpl:Item1 2025-10-31 05267603 dpl:Item1 2023-11-01 05267603 dpl:Item1 2024-10-31 iso4217:GBP xbrli:shares xbrli:pure

Registered Number: 05267603
Abridged Accounts
for the year ended 31 October 2025
for
EFA TRAINING LIMITED

EFA Training Limited Contents Page For the year ended 31 October 2025
Accountants' report | 1
Statement of financial position | 2
Notes to the financial statements | 3

EFA Training Limited Accountants' Report For the year ended 31 October 2025
Report to the directors on the preparation of the unaudited statutory accounts of EFA Training Limited for the year ended 31 October 2025. In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of EFA Training Limited for the year ended 31 October 2025 which comprise of the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the companys accounting records and from information and explanations you have given us. As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://rulebook.accaglobal.com/ This report is made solely to the Board of Directors of EFA Training Limited, as a body, in accordance with the terms of our engagement letter dated 19 May 2026 Our work has been undertaken solely to prepare for your approval the accounts of EFA Training Limited and state those matters that we have agreed to state to the Board of Directors of EFA Training Limited, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/factsheet163. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than EFA Training Limited and its Board of Directors as a body for our work or for this report. It is your duty to ensure that EFA Training Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of EFA Training Limited. You consider that EFA Training 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 accounts of EFA Training 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 accounts. 31 October 2025 .................................................... Turner and Partners LLP 18 Morris Lane Bath Somerset BA1 7PP 19 May 2026 1

Registered Number: 05267603 EFA Training Limited Statement of Financial Position As at 31 October 2025
| Notes | 2025 £ |  | 2024 £
--- | --- | --- | --- | ---
Fixed assets |  |  |
Tangible fixed assets | 3 | 7,502 |  | 9,381
|  | 7,502 |  | 9,381
Current assets |  |  |
Stocks |  | 1,054 |  | 1,648
Debtors |  | 9,082 |  | 5,895
Cash at bank and in hand |  | 95,343 |  | 91,933
|  | 105,479 |  | 99,476
Creditors: amount falling due within one year |  | (18,801) |  | (18,167)
Net current assets |  | 86,678 |  | 81,309
Total assets less current liabilities |  | 94,180 |  | 90,690
Net assets |  | 94,180 |  | 90,690
Capital and reserves |  |  |
Called up share capital |  | 2 |  | 2
Profit and loss account |  | 94,178 |  | 90,688
Shareholders' funds |  | 94,180 |  | 90,690
For the year ended 31 October 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. Directors' 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 directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A). The financial statements were approved by the board of directors on 19 May 2026 and were signed on its behalf by:
------------------------------- Barbara Inseal Director
2

EFA Training Limited Notes to the Abridged Financial Statements For the year ended 31 October 2025
General Information EFA Training Limited is a private company, limited by shares, registered in , registration number 05267603, registration address 96 Newton, Westbury, Wiltshire, BA13 3EF. The presentation currency is £ sterling.
1. | Accounting policies Significant accounting policies Statement of compliance These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006. Basis of preparation The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies. The financial statements are prepared in sterling which is the functional currency of the company. Turnover Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts. 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 | 25% Reducing Balance
Fixtures and Fittings | 25% Reducing Balance
Stocks Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.
2. | Average number of employees Average number of employees during the year was 4 (2024 : 3).
3. | Tangible fixed assets
Cost or valuation | Plant and Machinery |  | Fixtures and Fittings |  | Total
| £ |  | £ |  | £
At 01 November 2024 | 26,117 |  | 10,862 |  | 36,979
Additions | 249 |  | 373 |  | 622
Disposals | - |  | - |  | -
At 31 October 2025 | 26,366 |  | 11,235 |  | 37,601
Depreciation
At 01 November 2024 | 18,103 |  | 9,495 |  | 27,598
Charge for year | 2,066 |  | 435 |  | 2,501
On disposals | - |  | - |  | -
At 31 October 2025 | 20,169 |  | 9,930 |  | 30,099
Net book values
Closing balance as at 31 October 2025 | 6,197 |  | 1,305 |  | 7,502
Opening balance as at 01 November 2024 | 9,243 |  | 138 |  | 9,381
3