REGISTERED NUMBER: 08205251 (England and Wales)

Report of the Directors and

Unaudited Financial Statements for the Year Ended 30 November 2025

for

TRS Training Limited

Page

Company Information

1

Report of the Directors

2

Income Statement

3

Balance Sheet

4

Notes to the Financial Statements

6

DIRECTORS:

K Birch

Mrs C A Woodward

Mrs B J Ellis

REGISTERED OFFICE:

Unit 4 Micklehead Business Village

St Michaels Road

Sutton Manor

St. Helens

Merseyside

WA9 4YU

REGISTERED NUMBER:

08205251 (England and Wales)

ACCOUNTANTS:

Myersons

Chartered Accountants

32 Derby Street

Ormskirk

Lancashire

L39 2BY

The directors present their report with the financial statements of the company for the year ended 30 November 2025.

DIRECTORS

The directors shown below have held office during the whole of the period from 1 December 2024 to the date of this report.

K Birch

Mrs C A Woodward

Mrs B J Ellis

This report has been prepared in accordance with the provisions of Part 15 of the Companies Act 2006 relating to small companies.

ON BEHALF OF THE BOARD:

K Birch - Director

10 July 2026

TURNOVER

2,739,068

2,536,949

Cost of sales

1,522,365

1,721,572

GROSS PROFIT

1,216,703

815,377

Administrative expenses

1,040,818

789,590

OPERATING PROFIT

4

175,885

25,787

Interest receivable and similar income

2

-

175,887

25,787

Interest payable and similar expenses

17,685

21,163

PROFIT BEFORE TAXATION

158,202

4,624

Tax on profit

71,052

-

PROFIT FOR THE FINANCIAL YEAR

87,150

4,624

FIXED ASSETS

Intangible assets

5

20,539

23,508

Tangible assets

6

44,631

161,310

65,170

184,818

CURRENT ASSETS

Debtors

7

445,497

395,276

Cash at bank

142,561

51,687

588,058

446,963

CREDITORS

Amounts falling due within one year

8

342,881

323,753

NET CURRENT ASSETS

245,177

123,210

TOTAL ASSETS LESS CURRENT LIABILITIES

310,347

308,028

CREDITORS

Amounts falling due after more than one year

9

(56,687

)

(164,163

)

PROVISIONS FOR LIABILITIES

(22,645

)

-

NET ASSETS

231,015

143,865

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

230,915

143,765

SHAREHOLDERS' FUNDS

231,015

143,865

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 November 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 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 in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved by the Board of Directors and authorised for issue on 10 July 2026 and were signed on its behalf by:

K Birch - Director

1.	STATUTORY INFORMATION

TRS 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.

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 is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2012, is being amortised evenly over its estimated useful life of twenty years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

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

-

20% on reducing balance

Fixtures and fittings

-

20% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

33% on reducing balance

Taxation

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

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 41 (2024 - 43 ) .

4.	OPERATING PROFIT

The operating profit is stated after charging:

30.11.25

30.11.24

£

£

Depreciation - owned assets

110,161

68,911

Goodwill amortisation

2,969

2,970

5.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 December 2024

and 30 November 2025

59,390

AMORTISATION

At 1 December 2024

35,882

Charge for year

2,969

At 30 November 2025

38,851

NET BOOK VALUE

At 30 November 2025

20,539

At 30 November 2024

23,508

6.	TANGIBLE FIXED ASSETS

Improvements

Fixtures

to

and

Motor

Computer

property

fittings

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1 December 2024

27,586

49,272

283,424

53,806

414,088

Additions

-

441

-

4,007

4,448

Disposals

-

-

(32,900

)

-

(32,900

)

At 30 November 2025

27,586

49,713

250,524

57,813

385,636

DEPRECIATION

At 1 December 2024

27,209

39,774

138,210

47,585

252,778

Charge for year

377

6,249

98,248

5,287

110,161

Eliminated on disposal

-

-

(21,934

)

-

(21,934

)

At 30 November 2025

27,586

46,023

214,524

52,872

341,005

NET BOOK VALUE

At 30 November 2025

-

3,690

36,000

4,941

44,631

At 30 November 2024

377

9,498

145,214

6,221

161,310

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.11.25

30.11.24

£

£

Trade debtors

330,151

365,842

Other debtors

115,346

29,434

445,497

395,276

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.11.25

30.11.24

£

£

Bank loans and overdrafts

5,000

5,000

Hire purchase contracts

33,347

53,654

Trade creditors

180,802

187,718

Taxation and social security

86,444

64,688

Other creditors

37,288

12,693

342,881

323,753

9.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

30.11.25

30.11.24

£

£

Bank loans

25,769

33,333

Hire purchase contracts

3,288

38,339

Other creditors

27,630

92,491

56,687

164,163

10.	SECURED DEBTS

The following secured debts are included within creditors:

30.11.25

30.11.24

£

£

Hire purchase contracts

36,635

91,993

11.	RELATED PARTY DISCLOSURES

Included in current assets is a loan to an associated company of £78,242. This loan is interest free and is not repayable within the next 12 months.

The controlling party is K Birch.