REGISTERED NUMBER: 10596750 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 August 2025

for

Discipline Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

S J Green

Miss G L Sharples

REGISTERED OFFICE:

Seagreen

Turner Street

Redcar

TS10 1AZ

REGISTERED NUMBER:

10596750 (England and Wales)

ACCOUNTANTS:

Anderson Barrowcliff Limited

Chartered Accountants

3 Kingfisher Court

Bowesfield Park

Stockton on Tees

TS18 3EX

FIXED ASSETS

Tangible assets

4

20,055

36,330

CURRENT ASSETS

Debtors

5

1,331,488

1,743,859

Cash at bank and in hand

204,825

19,884

1,536,313

1,763,743

CREDITORS

Amounts falling due within one year

6

678,051

1,047,298

NET CURRENT ASSETS

858,262

716,445

TOTAL ASSETS LESS CURRENT LIABILITIES

878,317

752,775

CREDITORS

Amounts falling due after more than one year

7

-

(3,169

)

PROVISIONS FOR LIABILITIES

(5,000

)

(9,000

)

NET ASSETS

873,317

740,606

CAPITAL AND RESERVES

Called up share capital

8

1

1

Retained earnings

873,316

740,605

SHAREHOLDERS' FUNDS

873,317

740,606

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 August 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 28 May 2026 and were signed on its behalf by:

S J Green - Director

1.	STATUTORY INFORMATION

Discipline Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

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 Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover represents the value of training delivered in the period and is measured at the fair value of the consideration received or receivable, excluding value added tax.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Fixtures and fittings

-

20% on cost

Motor vehicles

-

25% on reducing balance

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

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.

Debtors and creditors receivable/payable within one year

Debtors and creditors with no stated interest rate and receivable or payable are recorded at transaction price. Any losses arising from impairment are recognised in the income statement in other administrative expenses.

Loans and borrowings

Loans and borrowings are initially measured 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 financing transaction it is measured at present value.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 15 (2024 - 22 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

and

Motor

fittings

vehicles

Totals

£

£

£

COST

At 1 September 2024

and 31 August 2025

73,663

15,444

89,107

DEPRECIATION

At 1 September 2024

50,203

2,574

52,777

Charge for year

13,057

3,218

16,275

At 31 August 2025

63,260

5,792

69,052

NET BOOK VALUE

At 31 August 2025

10,403

9,652

20,055

At 31 August 2024

23,460

12,870

36,330

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

542,705

800,832

Amounts owed by participating interests

480,004

177,884

Other debtors

308,779

765,143

1,331,488

1,743,859

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

-

25,000

Trade creditors

18,157

56,299

Amounts owed to participating interests

38,316

107,927

Taxation and social security

76,467

40,887

Other creditors

545,111

817,185

678,051

1,047,298

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Other creditors

-

3,169

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

1

Ordinary

£1

1

1

9.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 31 August 2025 and 31 August 2024:

2025

2024

£

£

S J Green and Miss G L Sharples

Balance outstanding at start of year

-

-

Amounts advanced

122,546

-

Amounts repaid

(50,251

)

-

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

72,295

-

Interest has been charged at a rate of 2.25% and 3.75% on the amounts advanced to the directors. These amounts are repayable on demand. The balance has been repaid since the year-end.