AR TRAINING SERVICES LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

A P Richford

REGISTERED OFFICE:

24b Laund Avenue

Belper

DE56 1FL

REGISTERED NUMBER:

09801785 (England and Wales)

ACCOUNTANTS:

Sibbalds Limited

Chartered Accountants and Business Advisers

Sixth Floor

Cavendish Building

1 Agard Street

Derby

Derbyshire

DE1 1DZ

FIXED ASSETS

Tangible assets

4

30,570

40,232

CURRENT ASSETS

Debtors

5

18,207

13,266

Cash at bank

1,309

4,680

19,516

17,946

CREDITORS

Amounts falling due within one year

6

23,516

20,403

NET CURRENT LIABILITIES

(4,000

)

(2,457

)

TOTAL ASSETS LESS CURRENT LIABILITIES

26,570

37,775

CREDITORS

Amounts falling due after more than one year

7

(20,406

)

(27,443

)

PROVISIONS FOR LIABILITIES

9

(5,800

)

(7,600

)

NET ASSETS

364

2,732

CAPITAL AND RESERVES

Called up share capital

10

200

200

Retained earnings

164

2,532

SHAREHOLDERS' FUNDS

364

2,732

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 director acknowledges his 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 9 July 2026 and were signed by:

A P Richford - Director

1.	STATUTORY INFORMATION

AR Training Services 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.

Turnover

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

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

-

25% on reducing balance

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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 2 (2025 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Motor

machinery

vehicles

Totals

£

£

£

COST

At 1 April 2025

3,401

44,980

48,381

Additions

395

-

395

At 31 March 2026

3,796

44,980

48,776

DEPRECIATION

At 1 April 2025

2,526

5,623

8,149

Charge for year

218

9,839

10,057

At 31 March 2026

2,744

15,462

18,206

NET BOOK VALUE

At 31 March 2026

1,052

29,518

30,570

At 31 March 2025

875

39,357

40,232

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

9,025

11,135

Other debtors

9,182

2,131

18,207

13,266

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Hire purchase contracts

7,038

6,395

Trade creditors

1,143

157

Taxation and social security

11,854

5,261

Other creditors

3,481

8,590

23,516

20,403

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

£

Hire purchase contracts

20,406

27,443

8.	SECURED DEBTS

The following secured debts are included within creditors:

2026

2025

£

£

Hire purchase contracts

27,444

33,838

Assets finance on hire purchase contracts are secured on the individual assets concerned.

9.	PROVISIONS FOR LIABILITIES

2026

2025

£

£

Deferred tax

5,800

7,600

Deferred

tax

£

Balance at 1 April 2025

7,600

Provided during year

(1,800

)

Balance at 31 March 2026

5,800

10.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2026

2025

value:

£

£

100

Ordinary Shares

£1

100

100

100

Ordinary B Shares

£1

100

100

200

200

11.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

Directors loans opened the year with the company owing the directors £769 with advances provided during of the year of £54,313 and credits of £48,234 with the balance at closing being £5,310 owed to the company by the directors.