REGISTERED NUMBER: 05932426 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 October 2025

for

Hygia Professional Training & Assessment

Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

N J Todd

S Todd

SECRETARY:

S Todd

REGISTERED OFFICE:

13 Coppice Hill

Esh Winning

Co Durham

DH7 9QQ

REGISTERED NUMBER:

05932426 (England and Wales)

ACCOUNTANTS:

Clive Owen LLP

Chartered Accountants

Kepier House

Belmont Business Park

Durham

DH1 1TW

FIXED ASSETS

Tangible assets

4

41,326

1

CURRENT ASSETS

Debtors

5

25,751

30,094

Cash at bank

29,723

30,088

55,474

60,182

CREDITORS

Amounts falling due within one year

6

(12,664

)

(11,227

)

NET CURRENT ASSETS

42,810

48,955

TOTAL ASSETS LESS CURRENT LIABILITIES

84,136

48,956

CREDITORS

Amounts falling due after more than one year

7

(31,560

)

(3,958

)

NET ASSETS

52,576

44,998

CAPITAL AND RESERVES

Called up share capital

9

100

100

Retained earnings

52,476

44,898

SHAREHOLDERS' FUNDS

52,576

44,998

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 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 Profit and Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 5 June 2026 and were signed on its behalf by:

N J Todd - Director

1.	STATUTORY INFORMATION

Hygia Professional Training & Assessment Ltd 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.

There were no material departures from the standard.

The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.

Turnover

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

Income recognition

Turnover is recognised at the point at which the risks and rewards of the goods are transferred to the customer and the services are rendered.

Tangible fixed assets

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

Plant and machinery

-

25% on reducing balance

Motor vehicles

-

over period of the lease

Tangible fixed assets are recognised at amortised cost with changes recognised in profit and loss.

Financial instruments

Basic financial instruments are recognised at amortised cost with changes in recognised profit and loss.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and Loss Account, 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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Motor

machinery

vehicles

Totals

£

£

£

COST

At 1 November 2024

333

-

333

Additions

-

55,101

55,101

At 31 October 2025

333

55,101

55,434

DEPRECIATION

At 1 November 2024

332

-

332

Charge for year

1

13,775

13,776

At 31 October 2025

333

13,775

14,108

NET BOOK VALUE

At 31 October 2025

-

41,326

41,326

At 31 October 2024

1

-

1

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

25,751

29,875

Prepayments and accrued income

-

219

25,751

30,094

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

1,460

-

Finance leases

5,988

-

Taxation and social security

2,356

7,926

Other creditors

-

1,000

Directors' current accounts

910

701

Accruals and deferred income

1,950

1,600

12,664

11,227

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans - 1-2 years

-

3,958

Finance leases

31,560

-

31,560

3,958

8.	SECURED DEBTS

The following secured debts are included within creditors:

2025

2024

£

£

Finance leases

37,548

-

Finance lease contracts are secured on the assets to which they relate.

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

100

Ordinary

1

100

100

10.	RELATED PARTY DISCLOSURES

There were no related party transactions other than those concluded under normal market conditions, except for those shown below.

2025

2024

£

£

Amounts due to directors

910

701

No interest has been charged.