Registration number: 12588944

Alchemy Training Group Limited

Contents

Company Information	1
Balance Sheet	2
Notes to the Unaudited Financial Statements	3 to 7

Alchemy Training Group Limited

Company Information

Directors

Mr T Williams Mr C Hallworth Mr R J Harrison

Registered office

7 Oak Crescent Wyehsam Monmouth Monmouthshire NP25 3LB

Bankers

HSBC Bank Plc 32 Gloucester Road Ros On Wye Herefordshire HR9 5LF

Accountants

W J James & Co Chartered AccountantsBishop House 10 Wheat Street Brecon Powys LD3 7DG

Alchemy Training Group Limited

(Registration number: 12588944)
Balance Sheet as at 31 August 2025

	Note	2025 £	2024 £
Fixed Assets
Tangible Assets	4	14,847	17,653
Current assets
Debtors	5	19,696	21,119
Cash at bank and in hand		10,267	18,100
		29,963	39,219
Creditors: Amounts falling due within one year	6	(64,877)	(71,092)
Net current liabilities		(34,914)	(31,873)
Net liabilities		(20,067)	(14,220)
Capital and Reserves
Called up share capital		9	9
Retained Earnings		(20,076)	(14,229)
Shareholders' deficit		(20,067)	(14,220)

For the financial 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 accounts for the year in question in accordance with section 476; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 20 May 2026 and signed on its behalf by:
 

......................................... Mr T Williams Director

Alchemy Training Group Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 August 2025

1	General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
7 Oak Crescent
Wyehsam
Monmouth
Monmouthshire
NP25 3LB
United Kingdom

These financial statements were authorised for issue by the Board on 20 May 2026.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Going concern

The accounts have been prepared on the going concern basis on the principal that the directors will continue to offer their financial support.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

Alchemy Training Group Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 August 2025

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Tangible Assets

Tangible Assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Fixtures and fittings	15% reducing balance
Plant and machinery	20% reducing balance
Office equipment	33% reducing balance
Motor vehicles	25% reducing balance

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade Debtors

Trade Debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade Debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Trade Creditors

Trade Creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade Creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Alchemy Training Group Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 August 2025

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.

Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.

Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 4 (2024 - 4).

Alchemy Training Group Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 August 2025

4	Tangible Assets

	Fixtures and fittings £	Plant and machinery £	Office equipment £	Motor vehicles  £	Total £
Cost or valuation
At 1 September 2024	4,306	634	2,510	23,920	31,370
Additions	471	-	532	-	1,003
At 31 August 2025	4,777	634	3,042	23,920	32,373
Depreciation
At 1 September 2024	1,553	299	1,204	10,661	13,717
Charge for the year	483	67	607	2,652	3,809
At 31 August 2025	2,036	366	1,811	13,313	17,526
Carrying amount
At 31 August 2025	2,741	268	1,231	10,607	14,847
At 31 August 2024	2,753	335	1,306	13,259	17,653

5

Debtors

Current	2025 £	2024 £
Trade Debtors	19,410	21,119
Prepayments	286	-
	19,696	21,119

Alchemy Training Group Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 August 2025

6

Creditors

Creditors: amounts falling due within one year

	Note	2025 £	2024 £
Due within one year
Loans and borrowings	8	2,367	4,961
Amounts owed to group undertakings and undertakings in which the company has a participating interest	9	217	217
Taxation and social security		36,676	38,591
Accruals and deferred income		6,510	8,310
Other creditors		19,107	19,013
		64,877	71,092

7

Reserves

The director acknowledges that illegal dividends of £20,076 (2024 £14,229) were declared, and that no further distributions can be made until there are sufficient profits available for that purpose.

8	Loans and borrowings

Current loans and borrowings

	2025 £	2024 £
Bank borrowings	2,367	4,961

9	Related party transactions

Within Creditors there is a loan outstanding of £623 (2024 - £623) from MHE Training Resources Ltd, a company in which Mr T Williams is a Director and Shareholder.

Also within Creditors there is a further loan outstanding of £840 (2024 - £840) from C H Training Solutions Ltd, a company in which Mr C Hallworth is a Director and Shareholder.

All transactions were at arms length and under normal commercial terms and have been fully paid after the year end.