Rescue Pod Training Solutions Ltd

	Page
Balance Sheet	1—2
Statement of Changes in Equity	3
Notes to the Financial Statements	4—6

Registered number: 12150239

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		47,710		24,042

			47,710		24,042
CURRENT ASSETS
Stocks	5	280		-
Debtors	6	39,779		15,916
Cash at bank and in hand		46,461		37,537

		86,520		53,453
Creditors: Amounts Falling Due Within One Year	7	(22,449 )		(15,637 )

NET CURRENT ASSETS (LIABILITIES)			64,071		37,816

TOTAL ASSETS LESS CURRENT LIABILITIES			111,781		61,858

Creditors: Amounts Falling Due After More Than One Year	8		(18,845 )		(8,601 )

PROVISIONS FOR LIABILITIES
Deferred Taxation			(9,065 )		(4,568 )

NET ASSETS			83,871		48,689

CAPITAL AND RESERVES
Called up share capital	9		2		2
Profit and Loss Account			83,869		48,687

SHAREHOLDERS' FUNDS			83,871		48,689

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Rescue Pod Training Solutions Ltd

Balance Sheet (continued)

As At 31 August 2025

For the year ending 31 August 2025 the company was entitled to exemption from audit 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.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr Gary Hannah Director	Miss Vicki Carr Director
08/05/2026

The notes on pages 4 to 6 form part of these financial statements.

1. General Information

Rescue Pod Training Solutions Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 12150239 . The registered office is Jarrow Business Centre, Rolling Mill Road, Jarrow, Tyne and Wear, NE32 3DT.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

The financial statements are prepared in sterling, which is the functional currency of the entity.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery	20% Reducing Balance
Motor Vehicles	20% Reducing Balance

2.4. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

2.5. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

...CONTINUED

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Rescue Pod Training Solutions Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 August 2025

2.5. Taxation - continued

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 2 (2024: 2)

4. Tangible Assets

	Plant & Machinery	Motor Vehicles	Total
	£	£	£
Cost
As at 1 September 2024	26,615	16,593	43,208
Additions	10,222	25,373	35,595

As at 31 August 2025	36,837	41,966	78,803

Depreciation
As at 1 September 2024	11,067	8,099	19,166
Provided during the period	5,154	6,773	11,927

As at 31 August 2025	16,221	14,872	31,093

Net Book Value
As at 31 August 2025	20,616	27,094	47,710

As at 1 September 2024	15,548	8,494	24,042

5. Stocks

	2025	2024
	£	£
Stock	280	-

6. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	30,965	8,159
Prepayments and accrued income	8,814	7,757

	39,779	15,916

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Rescue Pod Training Solutions Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 August 2025

7. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	225	2,109
Bank loans and overdrafts	7,887	3,397
Corporation tax	6,595	2,148
Other taxes and social security	258	419
VAT	2,224	3,744
Credit Card	2,607	1,320
Bounceback Loan <1 year	2,500	2,500
Directors' loan accounts	153	-

	22,449	15,637

Within the creditors is a loan to the business from the directors of £153. This loan is unsecured, interest free and repayable on demand.

8. Creditors: Amounts Falling Due After More Than One Year

	2025	2024
	£	£
Bank loans	17,318	4,531
Bounceback Loan >1 year	1,527	4,070

	18,845	8,601

9. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	2	2

10. Directors Advances, Credits and Guarantees

Dividends paid to directors

	2025	2024
	£	£
Mr Gary Hannah	6,000	3,670
Miss Vicki Carr	6,000	3,670

Page 6

	Share Capital	Profit and Loss Account	Total
	£	£	£
As at 1 September 2023	2	51,687	51,689
Profit for the year and total comprehensive income	-	4,341	4,341

Dividends paid	-	(7,341)	(7,341)

As at 31 August 2024 and 1 September 2024	2	48,687	48,689


Profit for the year and total comprehensive income	-	47,182	47,182

Dividends paid	-	(12,000)	(12,000)

As at 31 August 2025	2	83,869	83,871