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REGISTERED NUMBER: 04890201 (England and Wales)

THOMAS TRUCK TRAINING LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

THOMAS TRUCK TRAINING LIMITED (REGISTERED NUMBER: 04890201)

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 4 |

THOMAS TRUCK TRAINING LIMITED

COMPANY INFORMATION

FOR THE YEAR ENDED 31 MARCH 2026

| DIRECTORS: | G S Donnelly

| D Spencer

| REGISTERED OFFICE: | Unit 8 Road One

| Winsford Industrial Estate

| Winsford

| Cheshire

| CW7 3RG

| REGISTERED NUMBER: | 04890201 (England and Wales)

| ACCOUNTANTS: | Murray Smith LLP

| Chartered Accountants

| Darland House

| 44 Winnington Hill

| Northwich

| Cheshire

| CW8 1AU

THOMAS TRUCK TRAINING LIMITED (REGISTERED NUMBER: 04890201)

BALANCE SHEET

31 MARCH 2026

| 2026 | 2025 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 16,944 |  | 21,333 |  |

CURRENT ASSETS

Debtors | 5 | 57,538 |  | 55,642 |  |

Cash at bank and in hand | 22,880 |  | 8,115 |  |

80,418 |  | 63,757 |  |

CREDITORS

Amounts falling due within one year | 6 | 74,836 |  | 76,775 |  |

NET CURRENT ASSETS/(LIABILITIES) | 5,582 |  | (13,018 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | 22,526 |  | 8,315 |  |

CREDITORS

Amounts falling due after more than one year | 7 | 4,406 |  | 9,670 |  |

NET ASSETS/(LIABILITIES) | 18,120 |  | (1,355 | ) |

CAPITAL AND RESERVES

Called up share capital | 8 | 4 |  | 4 |  |

Retained earnings | 18,116 |  | (1,359 | ) |

SHAREHOLDERS' FUNDS | 18,120 |  | (1,355 | ) |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 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.

THOMAS TRUCK TRAINING LIMITED (REGISTERED NUMBER: 04890201)

BALANCE SHEET - continued

31 MARCH 2026

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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 24 June 2026 and were signed on its behalf by:

G S Donnelly - Director

THOMAS TRUCK TRAINING LIMITED (REGISTERED NUMBER: 04890201)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

1. | STATUTORY INFORMATION

| Thomas Truck Training 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.

| 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.

| Tangible fixed assets

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

| Improvements to property | - | 25% on reducing balance

| Plant and machinery | - | 25% on reducing balance

| Fixtures and fittings | - | 25% on reducing balance

| Office equipment | - | 25% on cost

| 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.

| Taxation

| Taxation for the year comprises current and deferred 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.

| 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.

| Deferred tax

| Deferred tax is recognised in respect of all timing differences between taxable profits reported in the financial statements.

| Unrelieved tax losses and other deferred tax assets are recognised when 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 subsequent accumulated impairment losses.

THOMAS TRUCK TRAINING LIMITED (REGISTERED NUMBER: 04890201)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 MARCH 2026

2. | ACCOUNTING POLICIES - continued

| 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.

| 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 the business.

| Trade debtors are recognised initially at the transaction price. 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.

| 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 the present value basis.

| 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.

| Leases

| Leases are classified as finance leases whenever the terms of the lease transfer substantially all the risks and rewards of ownership to the lessee.

| Assets held under finance leases are recognised at the lower of their fair value at inception of the lease and the present value of the minimum lease payments. These assets are depreciated on a straight-line basis over the shorter of the useful life of the asset and the lease term. The corresponding liability to the lessor is included in the balance sheet as a finance lease obligation.

| Lease payments are apportioned between finance costs in the profit and loss account and reduction of the lease obligation so as to achieve a constant periodic rate of interest on the remaining balance of the liability.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 4 (2025 - 4 ) .

THOMAS TRUCK TRAINING LIMITED (REGISTERED NUMBER: 04890201)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 MARCH 2026

4. | TANGIBLE FIXED ASSETS

| Improvements |  | Fixtures |

| to |  | Plant and |  | and |  | Office |

| property |  | machinery |  | fittings |  | equipment |  | Totals

£ | £ | £ | £ | £ |

| COST

| At 1 April 2025 | 1,974 |  | 39,512 |  | 1,745 |  | 9,603 |  | 52,834 |  |

| Additions | - |  | 800 |  | - |  | 1,324 |  | 2,124 |  |

| At 31 March 2026 | 1,974 |  | 40,312 |  | 1,745 |  | 10,927 |  | 54,958 |  |

| DEPRECIATION

| At 1 April 2025 | 1,567 |  | 21,709 |  | 1,483 |  | 6,742 |  | 31,501 |  |

| Charge for year | 102 |  | 4,617 |  | 66 |  | 1,728 |  | 6,513 |  |

| At 31 March 2026 | 1,669 |  | 26,326 |  | 1,549 |  | 8,470 |  | 38,014 |  |

| NET BOOK VALUE

| At 31 March 2026 | 305 |  | 13,986 |  | 196 |  | 2,457 |  | 16,944 |  |

| At 31 March 2025 | 407 |  | 17,803 |  | 262 |  | 2,861 |  | 21,333 |  |

5. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2026 | 2025 |

£ | £ |

| Trade debtors | 53,238 |  | 51,342 |  |

| Other debtors | 4,300 |  | 4,300 |  |

57,538 |  | 55,642 |  |

6. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2026 | 2025 |

£ | £ |

| Bank loans and overdrafts | 1,668 |  | 7,692 |  |

| Hire purchase contracts | 4,396 |  | 4,996 |  |

| Trade creditors | 1,913 |  | 1,329 |  |

| Corporation tax | 25,185 |  | 9,834 |  |

| Social security and other taxes | 22,309 |  | 19,848 |  |

| Other creditors | 76 |  | 152 |  |

| Directors' current accounts | 146 |  | 579 |  |

| Accruals and deferred income | 19,143 |  | 32,345 |  |

74,836 |  | 76,775 |  |

7. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

2026 | 2025 |

£ | £ |

| Bank loans - 1-2 years | - |  | 1,468 |  |

| Hire purchase contracts | 4,406 |  | 8,202 |  |

4,406 |  | 9,670 |  |

THOMAS TRUCK TRAINING LIMITED (REGISTERED NUMBER: 04890201)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 MARCH 2026

8. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 2026 | 2025 |

| value: | £ | £ |

| 4 | Ordinary | £1 | 4 |  | 4 |  |