Company No: 13192579 (England and Wales)

Contents

• Company Information
• Balance Sheet
• Notes to the Financial Statements

DIRECTORS	S I Hughes
	S A P King
	A J Sly

SECRETARY

D E Hunter

REGISTERED OFFICE	Libra House Sunrise Parkway
	Linford Wood
	Milton Keynes
	MK14 6PH
	United Kingdom

COMPANY NUMBER

13192579 (England and Wales)

AUDITOR	Dixon Wilson Audit Services LLP
	Statutory Auditor
	22 Chancery Lane
	London
	WC2A 1LS

	Note	2025		2024
		£		£
Fixed assets
Intangible assets	3	20,601		647
Tangible assets	4	44,770		78,062
		65,371		78,709
Current assets
Stocks		4,182		3,382
Debtors
- due within one year	5	149,554		118,669
- due after more than one year	5	100		3,325
Cash at bank and in hand		57,589		58,690
		211,425		184,066
Prepayments and accrued income		45,296		36,779
Creditors: amounts falling due within one year	6	( 505,410)		( 533,130)
Net current liabilities		(248,689)		(312,285)
Total assets less current liabilities		(183,318)		(233,576)
Creditors: amounts falling due after more than one year	7	( 4,037)		( 10,092)
Net liabilities		( 187,355)		( 243,668)
Capital and reserves
Called-up share capital		100		100
Profit and loss account		( 187,455 )		( 243,768 )
Total shareholder's deficit		( 187,355)		( 243,668)

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Profit and Loss Account has not been delivered.

The financial statements of Autotech Training Ltd (registered number: 13192579) were approved and authorised for issue by the Board of Directors on 14 May 2026. They were signed on its behalf by:

S A P King Director

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

Autotech Training Ltd (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the company's registered office is Libra House Sunrise Parkway, Linford Wood, Milton Keynes, MK14 6PH, United Kingdom.

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 Section1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Going concern

The directors have assessed the Balance Sheet and likely future cash flows at the date of approving these financial statements. The directors have a reasonable expectation that the company has adequate resources to continue in operational existence and to meet its financial obligations as they fall due for at least 12 months from the date of signing these financial statements. Accordingly, they continue to adopt the going concern basis in preparing the financial statements.

Foreign currency

Transactions in foreign currencies are recorded at the rate of exchange at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies at the Balance Sheet date are reported at the rates of exchange prevailing at that date.

Exchange differences are recognised in the Profit and Loss Account in the period in which they arise.

Turnover

Turnover represents amounts chargeable, excluding VAT, in respect of sales of tools and software and the provision of training services to customers. Income is recognised in the period in which the services are provided.

Taxation

Current tax
Taxation for the year comprises current and deferred tax. Tax is recognised in the Proft 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.

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.

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.

Interest Expense

Interest expense is recognised in the profit or loss account using the effective interest method.

Intangible assets

Intangible assets are stated at cost, net of amortisation and any provision for impairment. Amortisation is provided on all intangible assets at rates to write off the cost of each asset over its expected useful life as follows:

Other intangible assets

4 years straight line

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	5 years straight line
Vehicles	4 years straight line
Office equipment	3 years straight line

Stocks

Work in progress is valued at the lower of cost and net realisable value.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

2. Employees

	2025		2024
	Number		Number
Monthly average number of persons employed by the company during the year, including directors	8		10

3. Intangible assets

	Other intangible assets		Total
	£		£
Cost
At 01 January 2025	740		740
Additions	26,852		26,852
At 31 December 2025	27,592		27,592
Accumulated amortisation
At 01 January 2025	93		93
Charge for the financial year	6,898		6,898
At 31 December 2025	6,991		6,991
Net book value
At 31 December 2025	20,601		20,601
At 31 December 2024	647		647

4. Tangible assets

	Plant and machinery		Vehicles		Office equipment		Total
	£		£		£		£
Cost
At 01 January 2025	52,093		79,921		22,193		154,207
Additions	0		2,000		1,217		3,217
Disposals	0		0		( 5,242)		( 5,242)
At 31 December 2025	52,093		81,921		18,168		152,182
Accumulated depreciation
At 01 January 2025	19,101		42,872		14,172		76,145
Charge for the financial year	10,418		20,272		4,170		34,860
Disposals	0		0		( 3,593)		( 3,593)
At 31 December 2025	29,519		63,144		14,749		107,412
Net book value
At 31 December 2025	22,574		18,777		3,419		44,770
At 31 December 2024	32,992		37,049		8,021		78,062

5. Debtors

	2025		2024
	£		£
Debtors: amounts falling due within one year
Trade debtors	117,297		67,293
Deferred tax asset	28,085		49,960
Other debtors	4,172		1,416
	149,554		118,669
Debtors: amounts falling due after more than one year
Other debtors	100		3,325

Deferred tax asset of £28,085 (2024 - £49,960) is made up of unrelieved losses carried forward and timing differences between fixed asset depreciation and capital allowances.

6. Creditors: amounts falling due within one year

	2025		2024
	£		£
Trade creditors	113,394		55,585
Amounts owed to group undertakings	233,844		335,649
Taxation and social security	52,807		45,977
Obligations under finance leases and hire purchase contracts	6,055		6,055
Other creditors	99,310		89,864
	505,410		533,130

7. Creditors: amounts falling due after more than one year

	2025		2024
	£		£
Obligations under finance leases and hire purchase contracts	4,037		10,092

8. Financial commitments

Other financial commitments

At 31 December 2025, the company had total commitments under non-cancellable operating leases over the remaining life of those leases of £18,659 (2024 - £29,914).

9. Audit Opinion

The auditor's report on the accounts for the financial year ended 31 December 2025 was unqualified.

The audit report was signed by Charlotte Milner on behalf of Dixon Wilson Audit Services LLP.

10. Ultimate controlling party

The company's immediate parent is Autotech Group Limited, registered at Libra House Sunrise Parkway, Linford Wood, Milton Keynes, United Kingdom, MK14 6PH. Autotech Group Limited is the parent company of the group of which Autotech Training Limited is a member for which group accounts are drawn up. Copies of the group accounts may be obtained from Companies House. The ultimate controlling party are the directors.