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Registered number: 03951756 REDCLIFFE TRAINING ASSOCIATES LIMITED UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 31 MARCH 2026
REDCLIFFE TRAINING ASSOCIATES LIMITED REGISTERED NUMBER: 03951756 BALANCE SHEET AS AT 31 MARCH 2026
|  | 2026 | 2025
| Note | £ | £
Fixed assets |  |  |
Intangible assets | 4 | 27,619 | 45,663
Tangible assets | 5 | 8,531 | 10,982
|  | 36,150 | 56,645
Current assets |  |  |
Debtors: amounts falling due within one year | 6 | 228,042 | 223,634
Cash at bank and in hand | 7 | 879,294 | 855,557
|  | 1,107,336 | 1,079,191
Creditors: amounts falling due within one year | 8 | (604,784) | (680,797)
Net current assets |  | 502,552 | 398,394
Net assets |  | 538,702 | 455,039
Capital and reserves |  |  |
Called up share capital |  | 100 | 100
Profit and loss account |  | 538,602 | 454,939
|  | 538,702 | 455,039
The director considers that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006. The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements. The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities. The Company has opted not to file the profit and loss account in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf on 20 July 2026.
................................................ Gary Mond
Director
Page 1
REDCLIFFE TRAINING ASSOCIATES LIMITED STATEMENT OF CHANGES IN EQUITY FOR THE YEAR ENDED 31 MARCH 2026
| Called up share capital | Profit and loss account | Total equity
| £ | £ | £
At 1 April 2024 | 100 | 1,451,060 | 1,451,160
Comprehensive income for the year |  |  |
Profit for the year | - | 453,879 | 453,879
Contributions by and distributions to owners |  |  |
Dividends | - | (1,450,000) | (1,450,000)
At 1 April 2025 | 100 | 454,939 | 455,039
Comprehensive income for the year |  |  |
Profit for the year | - | 183,663 | 183,663
Contributions by and distributions to owners |  |  |
Dividends | - | (100,000) | (100,000)
At 31 March 2026 | 100 | 538,602 | 538,702
| The notes on pages 3 to 8 form part of these financial statements.
Page 2
REDCLIFFE TRAINING ASSOCIATES LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026
1. | General information
Redcliffe Training Associates Limited is a private company limited by share capital, incorporated in England and Wales, registration number 03951756. The address of the registered office is 1 Abbey View, London, NW7 4PB. 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view. The following principal accounting policies have been applied:
| 2.2 | Going concern
The financial statements have been prepared on a going concern basis as the director believes adequate resources exist to enable it to meet its working capital requirements for at least twelve months from approval of these financial statements.
| 2.3 | Revenue
Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised: Rendering of services Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied: ∙the amount of revenue can be measured reliably; ∙it is probable that the Company will receive the consideration due under the contract; ∙the stage of completion of the contract at the end of the reporting period can be measured reliably; and ∙the costs incurred and the costs to complete the contract can be measured reliably.
| 2.4 | Interest income
Interest income is recognised in profit or loss using the effective interest method. Page 3
REDCLIFFE TRAINING ASSOCIATES LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026 2.Accounting policies (continued)
| 2.5 | Pensions
Defined contribution pension plan The Company contributes into a defined contribution personal pension plan for its employees. Once the contributions have been paid the Company has no further payment obligations. The contributions are recognised as an expense in the Profit and Loss Account when they fall due. Amounts not paid are shown in other creditors as a liability in the Balance Sheet.
| 2.6 | Taxation
Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively. The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income.
| 2.7 | Exceptional items
Exceptional items are transactions that fall within the ordinary activities of the Company but are presented separately due to their size or incidence.
| 2.8 | Intangible assets
Intangible assets are initially recognised at cost. After recognition, under the cost model, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses. All intangible assets are considered to have a finite useful life. If a reliable estimate of the useful life cannot be made, the useful life shall not exceed ten years. Amortisation is provided on the following bases:
|  |  |  | Data Lists | - | 25% | reducing balance
|  |  |  | Website costs | - | 25% | straight line
|  |  |  | Computer software | - | 25% | straight line
| 2.9 | Tangible fixed assets
Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management. Page 4
REDCLIFFE TRAINING ASSOCIATES LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026 2.Accounting policies (continued)
| 2.9 | Tangible fixed assets (continued)
Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, on a reducing balance basis. Depreciation is provided on the following basis:
|  |  |  | Plant and machinery | - | 25% | reducing balance
The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.
| 2.10 | Debtors
Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.
| 2.11 | Cash and cash equivalents
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.
| 2.12 | Creditors
Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
| 2.13 | Dividends
Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders.
3. | Employees
| The average monthly number of employees, including directors, during the year was 11 (2025 - 15).
Page 5
REDCLIFFE TRAINING ASSOCIATES LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026
4. | Intangible assets
|  | Data lists | Website costs | Computer software | Total
|  | £ | £ | £ | £
| Cost |  |  |  |
| At 1 April 2025 | 104,087 | 52,558 | 95,125 | 251,770
| Additions | - | 3,000 | - | 3,000
| At 31 March 2026 | 104,087 | 55,558 | 95,125 | 254,770
| Amortisation |  |  |  |
| At 1 April 2025 | 87,385 | 29,723 | 88,999 | 206,107
| Charge for the year on owned assets | 4,175 | 13,140 | 3,729 | 21,044
| At 31 March 2026 | 91,560 | 42,863 | 92,728 | 227,151
| Net book value |  |  |  |
| At 31 March 2026 | 12,527 | 12,695 | 2,397 | 27,619
| At 31 March 2025 | 16,702 | 22,835 | 6,126 | 45,663
Page 6
REDCLIFFE TRAINING ASSOCIATES LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026
5. | Tangible fixed assets
|  | Plant and machinery
|  | £
| Cost or valuation |
| At 1 April 2025 | 25,201
| Additions | 1,387
| Disposals | (1,538)
| At 31 March 2026 | 25,050
| Depreciation |
| At 1 April 2025 | 14,219
| Charge for the year on owned assets | 2,764
| Disposals | (464)
| At 31 March 2026 | 16,519
| Net book value |
| At 31 March 2026 | 8,531
| At 31 March 2025 | 10,982
6. | Debtors
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
| Trade debtors | 172,247 | 191,754
| Other debtors | 40,821 | -
| Prepayments and accrued income | 14,974 | 31,880
|  | 228,042 | 223,634
Page 7
REDCLIFFE TRAINING ASSOCIATES LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026
7. | Cash and cash equivalents
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
| Cash at bank and in hand | 879,294 | 855,557
|  | 879,294 | 855,557
8. | Creditors: Amounts falling due within one year
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
| Trade creditors | 49,690 | 39,634
| Corporation tax | 74,974 | 156,421
| Other taxation and social security | 40,107 | 40,784
| Other creditors | 3,081 | 2,246
| Accruals and deferred income | 436,932 | 441,712
|  | 604,784 | 680,797
9. | Pension commitments
The Company contributes into a defined contributions personal pension plan. The pension cost charge represents contributions payable by the Company to the fund and amounted to £10,638 (2025 - £10,806). Contributions totalling £2,027 (2025 - £2,246) were payable to the fund at the balance sheet date and are included in creditors.
Page 8