Wilson Training Services Ltd Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 09173076

Wilson Training Services Ltd

Filleted Unaudited Financial Statements

31 August 2025

Wilson Training Services Ltd

Financial Statements

Year ended 31 August 2025

CONTENTS	PAGE

Officers and professional advisers	1

Statement of financial position	2

Notes to the financial statements	4

Wilson Training Services Ltd

Officers and Professional Advisers

The board of directors	Mr P Hurn
	Miss B Wilson
	Mr H Wilson

Registered office	Office Suite 103 West Retford Hall
	Rectory road
	Retford
	England
	DN22 7AY

Accountants	James & Uzzell Ltd
	Chartered Certified Accountants
	Axis 15, Axis Court
	Mallard Way
	Riverside Business Park
	Swansea
	SA7 0AJ

Wilson Training Services Ltd

Statement of Financial Position

31 August 2025

	2025	2024
Note	£	£

FIXED ASSETS

Tangible assets	5	227,707	188,398

CURRENT ASSETS

Debtors	6	230,048	28,216
Cash at bank and in hand		44,989	243,596
		---------	---------
		275,037	271,812

CREDITORS: amounts falling due within one year	7	176,105	133,786
		---------	---------
NET CURRENT ASSETS		98,932	138,026
		---------	---------
TOTAL ASSETS LESS CURRENT LIABILITIES		326,639	326,424

CREDITORS: amounts falling due after more than one year	8	79,715	50,099
		---------	---------
NET ASSETS		246,924	276,325
		---------	---------

CAPITAL AND RESERVES

Called up share capital	9	100	100
Profit and loss account		246,824	276,225
		---------	---------
SHAREHOLDERS FUNDS		246,924	276,325
		---------	---------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of comprehensive income has not been delivered.

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.

Directors' responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;

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

Wilson Training Services Ltd

Statement of Financial Position (continued)

31 August 2025

These financial statements were approved by the board of directors and authorised for issue on 26 May 2026 , and are signed on behalf of the board by:

Heath James Wilson

Director

Company registration number: 09173076

Wilson Training Services Ltd

Notes to the Financial Statements

Year ended 31 August 2025

1. GENERAL INFORMATION

Wilson Training Services Ltd is a private company limited by shares incorporated in England & Wales, United Kingdom. The address of the registered office is given in the company information on page 1 of these financial statements. The nature of the company's operations and principal activities are training services.

2. STATEMENT OF COMPLIANCE

The financial statements have been prepared in accordance with applicable accounting standards including Financial Reporting Standard 102 'The Financial Reporting Standard Applicable in the UK and Republic of Ireland (FRS 102)', Section 1A for Small Entities and the Companies Act 2006.

3. ACCOUNTING POLICIES

Basis of preparation

The financial statements have been prepared on a going concern basis under the historical cost convention, modified to include certain items at fair value. The financial statements are presented in sterling which is the functional currency of the company and rounded to the nearest £1. The reporting period of these financial statements and its comparative period is 12 months. These financial statements only include the results of the individual entity made up to 31 August 2025. The significant accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all years presented unless otherwise stated.

Going concern

The directors have considered the future trading position of the company and are confident that the going concern principle can be applied to the financial statements.

Loans and borrowings

Loans and borrowings are initially recognised at the transaction price including transaction costs. Subsequently, they are measured at amortised cost using the effective interest rate method, less impairment. If an arrangement constitutes a finance transaction it is measured at present value.

Provisions

Provisions are recognised when the company has an obligation at the balance sheet date as a result of a past event, it is probable that an outflow of economic benefits will be required in settlement and the amount can be reliably estimated.

Critical accounting estimates and assumptions

The company makes estimates and assumptions concerning the future. The resulting accounting estimates will, by definition, seldom equal the related actual results. The estimates and assumptions that have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities within the next financial year are addressed below

(i) Useful economic lives of tangible assets

The annual depreciation charge for tangible assets is sensitive to changes in the estimated useful economic lives and residual values of the assets. The useful economic lives and residual values are re-assessed annually. They are amended when necessary to reflect current estimates, based on technological advancement, future investments, economic utilisation and the physical condition of the assets. See note for the carrying amount of the property plant and equipment, and the depreciation accounting policy for the useful economic lives for each class of assets.

(ii) Impairment of debtors

The company makes an estimate of the recoverable value of trade and other debtors. When assessing impairment of trade and other debtors, management considers factors including the current credit rating of the debtor, the ageing profile of debtors and historical experience. See note for the net carrying amount of the debtors and associated impairment provision.

(iii) Going Concern

The assessment of going concern may include the use of critical judgements in respect of impact of various external factors such as political, economic and social issues. Material uncertainties are considered in this regard

(iv) Provisions

Estimates are used in determining the value of provisions when recognised. This will be based on historical information, known expectations and reasonable outcomes

Debtors and creditors receivable/payable within one year

Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in other administrative expenses.

Revenue recognition

Turnover is measured at the fair value of the consideration received or receivable net of VAT and trade discounts. The policies adopted for the recognition of turnover are as follows: Rendering of services When the outcome of a transaction can be estimated reliably, turnover from services provided is recognised by reference to the stage of completion at the balance sheet date. Where the outcome cannot be measured reliably, turnover is recognised only to the extent of the expenses recognised that are recoverable.

Tax

Current tax represents the amount of tax payable or receivable in respect of the taxable profit (or loss) for the current or past reporting periods. It is measured at the amount expected to be paid or recovered using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date. Deferred tax represents the future tax consequences of transactions and events recognised in the financial statements of current and previous periods. It is recognised in respect of all timing differences, with certain exceptions. Timing differences are differences between taxable profits and total comprehensive income as stated in the financial statements that arise from the inclusion of income and expense in tax assessments in periods different from those in which they are recognised in the financial statements. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date that are expected to apply to the reversal of timing differences. Deferred tax on revalued non-depreciable tangible fixed assets and investment properties is measured using the rates and allowances that apply to the sale of the asset.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in equity, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in equity in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in equity in respect of that asset, the excess shall be recognised in profit or loss.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

Plant and machinery	-	15% straight line
Fixtures and fittings	-	25% straight line
Motor vehicles	-	15% straight line

Impairment

Assets not measured at fair value are reviewed for any indication that the asset may be impaired at each balance sheet date. If such indication exists, the recoverable amount of the asset, or the asset’s cash generating unit, is estimated and compared to the carrying amount. Where the carrying amount exceeds its recoverable amount, an impairment loss is recognised in profit or loss unless the asset is carried at a revalued amount where the impairment loss is a revaluation decrease.

Leases

Assets acquired under finance leases are capitalised and depreciated over the shorter of the lease term and the expected useful life of the asset. Minimum lease payments are apportioned between the finance charge and the reduction of the outstanding lease liability using the effective interest method. The related obligations, net of future finance charges, are included in creditors. Where goods are sold using finance leases, the entity recognises turnover from the sale of goods and the rights to receive future lease payments as a debtor. Minimum lease payments are apportioned between finance income and the reduction of the lease debtor with finance income allocated so as to produce a constant periodic rate of interest on the net investment in the finance lease. Rentals payable and receivable under operating leases are charged to the profit and loss account on a straight line basis over the period of the lease.

Employee benefits

When employees have rendered service to the company, short-term employee benefits to which the employees are entitled are recognised at the undiscounted amount expected to be paid in exchange for that service. The company operates a defined contribution plan for the benefit of its employees. Contributions are expensed as they become payable.

4. EMPLOYEE NUMBERS

The average number of persons employed by the company during the year amounted to 4 (2024: 3 ).

5. TANGIBLE ASSETS

	Plant and machinery	Fixtures and fittings	Motor vehicles	Total
	£	£	£	£
Cost
At 1 September 2024	221,111	4,892	36,980	262,983
Additions	27,228	–	58,945	86,173
	---------	------	--------	---------
At 31 August 2025	248,339	4,892	95,925	349,156
	---------	------	--------	---------
Depreciation
At 1 September 2024	67,815	1,223	5,547	74,585
Charge for the year	37,251	1,223	8,390	46,864
	---------	------	--------	---------
At 31 August 2025	105,066	2,446	13,937	121,449
	---------	------	--------	---------
Carrying amount
At 31 August 2025	143,273	2,446	81,988	227,707
	---------	------	--------	---------
At 31 August 2024	153,296	3,669	31,433	188,398
	---------	------	--------	---------

6. DEBTORS

	2025	2024
	£	£
Trade debtors	153,000	17,345
Other debtors	77,048	10,871
	---------	--------
	230,048	28,216
	---------	--------

7. CREDITORS: amounts falling due within one year

	2025	2024
	£	£
Bank loans and overdrafts	9,402	8,829
Trade creditors	13,783	–
Corporation tax	120,744	94,270
Social security and other taxes	676	332
Other creditors	31,500	30,355
	---------	---------
	176,105	133,786
	---------	---------

Obligations under hire purchase contracts are secured over the asset they relate. The aggregate of secured liabilities falling due within one year is £28,391 (2024: £28,200)

8. CREDITORS: amounts falling due after more than one year

	2025	2024
	£	£
Bank loans and overdrafts	2,972	12,159
Other creditors	76,743	37,940
	--------	--------
	79,715	50,099
	--------	--------

Obligations under hire purchase contracts are secured over the asset they relate. The aggregate of secured liabilities falling due outside one year is £76,743 (2024: £37,940)

9. CALLED UP SHARE CAPITAL

Issued, called up and fully paid

	2025		2024
	No.	£	No.	£
Ordinary shares of £ 1 each	100	100	100	100
	----	----	----	----

10. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

There is a balance owing from the directors at the year end of £50,861 (2024: £nil). No interest has been charged on this balance.

11. RELATED PARTY TRANSACTIONS

The company entered into the following transactions with related parties during the year: Other related parties

	2025	2024
	£	£
Balance due from other related parties	1,000	1,400
	------	------

No interest has been charged on this balance.