Registration number: 04781246

Direct Office Training Limited

Contents

Company Information	1
Director's Report	2
Balance Sheet	3
Notes to the Unaudited Financial Statements	4 to 7

Direct Office Training Limited

Company Information

Director	H S Williams

Company secretary

H S Williams

Registered office

Mead Crest Upper Mayfield Ashbourne Derbyshire DE6 2HQ

Accountants

Coates and Partners Limited Chartered AccountantsThe Old Vicarage 51 St John Street Ashbourne Derbyshire DE6 1GP

Direct Office Training Limited

Director's Report for the Year Ended 31 May 2026

The director presents her report and the financial statements for the year ended 31 May 2026.

Director of the company

The director who held office during the year was as follows:

H S Williams - Company secretary and director

Small companies provision statement

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

Approved and authorised by the director on 6 July 2026
 

......................................... H S Williams Company secretary and director

Direct Office Training Limited

(Registration number: 04781246)
Balance Sheet as at 31 May 2026

	Note	2026 £	2025 £
Fixed assets
Tangible assets	4	1,478	1,693
Current assets
Debtors	5	3,694	5,616
Cash at bank and in hand		15,980	16,775
		19,674	22,391
Creditors: Amounts falling due within one year	6	(9,292)	(28,080)
Net current assets/(liabilities)		10,382	(5,689)
Total assets less current liabilities		11,860	(3,996)
Provisions for liabilities		(280)	-
Net assets/(liabilities)		11,580	(3,996)
Capital and reserves
Called up share capital		100	100
Retained earnings		11,480	(4,096)
Shareholders' funds/(deficit)		11,580	(3,996)

For the financial year ending 31 May 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's 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 director acknowledges her 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 director has not delivered to the registrar a copy of the Profit and Loss Account and Director's Report.

Approved and authorised by the director on 6 July 2026
 

......................................... H S Williams Company secretary and director

Direct Office Training Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 May 2026

1	General information

The company is a private company limited by share capital incorporated in England and Wales registration number: 04781246.

The address of its registered office is:
Mead Crest
Upper Mayfield
Ashbourne
Derbyshire
DE6 2HQ

These financial statements were authorised for issue by the director on 6 July 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.

The presentation currency is £ sterling.

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.

Direct Office Training Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 May 2026 (continued)

2	Accounting policies (continued)

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.

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 basis
Computer equipment	15% reducing balance basis

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 the director) during the year, was 3 (2025 - 4).

Direct Office Training Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 May 2026 (continued)

4	Tangible assets

	Furniture, fittings and equipment  £	Total £
Cost or valuation
At 1 June 2025	5,755	5,755
At 31 May 2026	5,755	5,755
Depreciation
At 1 June 2025	4,062	4,062
Charge for the year	215	215
At 31 May 2026	4,277	4,277
Carrying amount
At 31 May 2026	1,478	1,478
At 31 May 2025	1,693	1,693

5

Debtors

Current	2026 £	2025 £
Trade debtors	3,694	3,761
Other debtors	-	1,855
	3,694	5,616

Direct Office Training Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 May 2026 (continued)

6

Creditors

Creditors: amounts falling due within one year

	2026 £	2025 £
Due within one year
Taxation and social security	4,085	138
Accruals and deferred income	2,761	670
Other creditors	2,446	27,272
	9,292	28,080