Registration number: SC200732

Central Training Services Ltd.

Contents

Company Information	1
Balance Sheet	2
Notes to the Unaudited Financial Statements	3 to 7
Accountants' Report	8

Central Training Services Ltd.

Company Information

Directors

Mr Allan Bryce Thomson Mrs Suzanne Aramayo

Company secretary

Mrs Suzanne Aramayo

Registered office

5 Links Court Industrial Estate Boness Lothian EH51 9UD

Accountants

EQ Accountants Ltd Unit 4B Gateway Business Park Beancross Road Grangemouth FK3 8WX

Central Training Services Ltd.

(Registration number: SC200732)
Balance Sheet as at 31 October 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	4	246,706	124,237
Current assets
Debtors	5	49,446	50,339
Cash at bank and in hand		24,283	64,688
		73,729	115,027
Creditors: Amounts falling due within one year	6	(138,369)	(143,025)
Net current liabilities		(64,640)	(27,998)
Total assets less current liabilities		182,066	96,239
Creditors: Amounts falling due after more than one year	6	(158,843)	(48,385)
Provisions for liabilities		(46,301)	(21,846)
Net (liabilities)/assets		(23,078)	26,008
Capital and reserves
Called up share capital		11	11
Retained earnings		(23,089)	25,997
Shareholders' (deficit)/funds		(23,078)	26,008

For the financial year ending 31 October 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 7 July 2026 and signed on its behalf by:
 

......................................... Mr Allan Bryce Thomson Director

Central Training Services Ltd.

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

1	General information

The company is a private company limited by share capital, incorporated in Scotland.

2	Accounting policies

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.

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 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 is recognised in respect of all timing differences between taxable profits and 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 reporting date and that are expected to apply to the reversal of the timing difference.

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.

Central Training Services Ltd.

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

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
Improvements to property	Reducing balance at 25%
Plant and machinery	Reducing balance at 25%
Motor vehicles	Reducing balance at 25%
Computer equipment	Straight line at 33%

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.

Financial instruments

Classification
Financial instruments are classified and accounted for, according to the substance of the contractual
arrangement, as either financial assets, financial liabilities or equity instruments. An equity instrument is any
contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.
 

3	Employees and Directors

The average number of persons employed by the company (including directors) during the year, was 11 (2024 - 10).

Central Training Services Ltd.

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

4	Tangible assets

	Land and buildings £	Plant and machinery £	Office equipment £	Motor vehicles  £
Cost or valuation
At 1 November 2024	2,100	82,322	38,918	188,843
Additions	-	-	-	247,811
Disposals	-	-	-	(152,976)
At 31 October 2025	2,100	82,322	38,918	283,678
Depreciation
At 1 November 2024	2,084	70,238	38,918	76,706
Charge for the year	4	3,021	-	35,817
Eliminated on disposal	-	-	-	(66,476)
At 31 October 2025	2,088	73,259	38,918	46,047
Carrying amount
At 31 October 2025	12	9,063	-	237,631
At 31 October 2024	16	12,084	-	112,137

	Total £
Cost or valuation
At 1 November 2024	312,183
Additions	247,811
Disposals	(152,976)
At 31 October 2025	407,018
Depreciation
At 1 November 2024	187,946
Charge for the year	38,842
Eliminated on disposal	(66,476)
At 31 October 2025	160,312
Carrying amount
At 31 October 2025	246,706
At 31 October 2024	124,237

Included within the net book value of land and buildings above is £12 (2024 - £16) in respect of freehold land and buildings.
 

Central Training Services Ltd.

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

5

Debtors

Current	2025 £	2024 £
Trade debtors	44,142	50,339
Other debtors	5,304	-
	49,446	50,339

6

Creditors

Creditors: amounts falling due within one year

	Note	2025 £	2024 £
Due within one year
Loans and borrowings	7	73,132	66,158
Trade creditors		12,739	3,354
Taxation and social security		23,257	31,975
Other creditors		29,241	41,538
		138,369	143,025

Creditors: amounts falling due after more than one year

	Note	2025 £	2024 £
Due after one year
Loans and borrowings	7	158,843	48,385

7	Loans and borrowings

Non-current loans and borrowings

	2025 £	2024 £
Bank borrowings	-	5,833
Hire purchase contracts	158,843	42,552
	158,843	48,385

Current loans and borrowings

	2025 £	2024 £
Bank borrowings	5,834	10,000
Hire purchase contracts	67,298	56,158
	73,132	66,158

Central Training Services Ltd.

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

8	Related party transactions

Transactions with directors Debtors include the following amounts which are owed from individuals who were directors of the company during the year:

2025	At 1 November 2024 £	Advances to director £	At 31 October 2025 £
Mrs Suzanne Aramayo
Loan	-	3,518	3,518

Creditors include the following amounts which are owed to individuals who were directors of the company during the year:

	2025  £	2024  £
Mr A B Thomson	16,952	30,665
Mrs S Aramayo	-	634
	16,952	31,299

The maximum balance outstanding during the year amounted to £31,299.

The directors current accounts are repayable on demand.

Included within other creditors is an amount of £5,616 (2024: £8,895) which is owed to a shareholder, Michelle Trevis-Smith. This loan is repayable on demand.
 

Chartered Accountants' Report to the Board of Directors on the Preparation of the Unaudited Statutory Accounts of
Central Training Services Ltd.
for the Year Ended 31 October 2025

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Central Training Services Ltd. for the year ended 31 October 2025 as set out on pages 2 to 7 from the company's accounting records and from information and explanations you have given us.

As a practising member firm of ICAS, we are subject to its ethical and other professional requirements which are detailed at http://www.icas.com/accountspreparationguidance.

This report is made solely to the Board of Directors of Central Training Services Ltd., as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the accounts of Central Training Services Ltd. and state those matters that we have agreed to state to the Board of Directors of Central Training Services Ltd., as a body, in this report in accordance with the requirements of ICAS as detailed at http://www.icas.com/accountspreparationguidance. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Central Training Services Ltd. and its Board of Directors as a body for our work or for this report.

It is your duty to ensure that Central Training Services Ltd. has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and loss of Central Training Services Ltd.. You consider that Central Training Services Ltd. is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the accounts of Central Training Services Ltd.. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.

......................................

EQ Accountants Ltd
Unit 4B
Gateway Business Park
Beancross Road
Grangemouth
FK3 8WX

7 July 2026